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CMA Final Direct Tax & International Taxation Chart Book
The Definitive Quick Revision Guide & Problem Solver for December 2026 Attempt (AY 2026-27)
Preparing for the CMA Final Paper 15: Direct Tax Laws and International Taxation requires a strategic mastery of complex domestic provisions, international transfer pricing mechanics, and the stringent compliance updates mandated under the Finance Act 2026 (AY 2026-27). Standard reference guides often overwhelm students with massive walls of text. To bridge this gap, cmaknowledge.in has engineered the ultimate, fully updated 8-part Chart Book and Master Problem Solver series.
Whether you are tackling the default New Tax Regime (Section 115BAC), decoding MAT/AMT calculations, or analyzing complex DTAA and Transfer Pricing case studies, this resource delivers absolute clarity.
Why This Chart Book is Essential for Dec 2026
100% Full Syllabus
Maps all 15 core modules matching ICMAI study material requirements precisely.
280+ Solved Illustrations
Built using the proprietary 5-step problem solver methodology for exam success.
Finance Act 2026 Ready
Updated with new tax slab rates, MSME 43B(h) rules, and revised capital gains ceilings.
Ready to Secure Your Exemption in Paper 15?
Access the complete 100% comprehensive chart book, problem solver series, and full mock test papers instantly.
Key Syllabus Coverage & Core Highlights
Our structured chart book series is segmented to cover every crucial operational matrix tested by ICMAI:
- Domestic Taxation & Computation: Comprehensive coverage of Salaries, House Property, PGBP (including block of assets depreciation and MSME 45-day payment rules), Capital Gains (Sec 50C, 112A, and 54 series exemptions), and IFOS gift rules.
- Assessment of Entities: Step-by-step algorithmic breakdowns for Minimum Alternate Tax (MAT u/s 115JB), Alternate Minimum Tax (AMT), Charitable Trusts (85% application rules & Exit Tax), and Partnership Firms (Sec 40(b) remuneration limits).
- Procedural Compliance: Complete TDS and TCS matrices highlighting high-yield sections like 194Q, 206C(1H), 194R, 194S, and Advance Tax quarterly timelines.
- International Taxation (30 Marks Weightage): Deep-dives into DTAA bilateral/unilateral relief, Permanent Establishments (PE), Transfer Pricing methods (CUP, TNMM range concepts), Secondary Adjustments u/s 92CE, Thin Capitalization (Sec 94B), Equalisation Levy, and GAAR thresholds.
Quick Reference Matrix: Critical Rates & Thresholds (AY 2026-27)
| Provision / Section | Subject Matter | Statutory Threshold / Rate |
|---|---|---|
| Section 115BAC | New Tax Regime Slabs | Nil up to ₹4L, 5% to 30% slabs; Rebate u/s 87A up to ₹25,000 for income ≤ ₹7L. |
| Section 43B(h) | MSME Vendor Payments | Mandatory payment within 15/45 days; delayed payments disallowed in year of accrual. |
| Section 194Q | TDS on Purchase of Goods | 0.1% on purchase value exceeding ₹50 Lakhs (Buyer turnover > ₹10 Crores). |
| Section 92CE | Transfer Pricing Secondary Adjustment | Mandatory repatriation of excess money within 90 days if primary adjustment > ₹1 Crore. |
| Section 94B | Thin Capitalization Rule | Interest paid to non-resident AE restricted to a maximum of 30% of EBITDA. |
Accelerate Your Revision Today
Don’t let scattered notes slow down your preparation. Grab your master copy now.
Looking for complete exam simulations? Download our mock test series directly from our repository:
This chart book, master problem solver, and mock test series have been compiled by cmaknowledge.in strictly for educational and quick-revision purposes to assist students preparing for the CMA Final Examination. While utmost care has been taken to ensure absolute alignment with the Income Tax Act, 1961, and the Finance Act 2026 (AY 2026-27), students and professionals are strongly advised to verify specific numerical limits, case citations, and statutory notifications directly with the official study materials published by the Institute of Cost Accountants of India (ICMAI) prior to their examinations.
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