Direct & Indirect Taxation – CRACKER is a focused, exam-oriented question bank for Paper 7 of CMA Intermediate (Group I) under Syllabus 2022, built on one premise: you score fastest by practising the questions the examiner actually sets. It delivers a decade of ICMAI past-exam questions (2013–2025) with complete model solutions, all updated to current law—A.Y. 2026-27 under the default regime (Sec. 115BAC) for Direct Tax and the latest GST and Customs provisions — with revised items clearly flagged 'Modified.' Most chapters open with an 'A Quick Review' capsule, while up-front Marks Distribution, Trend Analysis, and ICMAI Study Material mapping show students exactly where the marks lie. It closes with the June 2026 paper solved in full, module-wise, as a clean current-standard benchmark. Built for the Dec. 2026 and June 2027 attempts, it's the ideal companion for final revision and self-practice with the ICMAI Study Material.
