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ICMAI has introduced this paper, Direct Taxation, at the CMA Intermediate level to help you achieve your main goal as a CMA which is profitability analysis and budget preparation. To do this effectively, you need to understand all expenses of the company. Hence you must gain an understanding of the framework under which an individual or a business entity is taxed. That is what you will learn when studying this paper.
To empower every student aspiring to be a CA, CS or CMA to master all subjects in their curriculum and pass their exams at the first attempt with an easy to use tool which they can use to study anytime anywhere
