CMA · Intermediate Course · Group I
Paper 7: Direct and Indirect Taxation
100 marksQuestion analysis: not available yet
Marks and group from CMA Syllabus 2022 (CMA_Syllabus2022_FV.pdf), PDF p.13 'CMA Course Structure' lists Paper 7 under GROUP–I.
Past papers by attempt
Question paper for each term. ICMAI suggested answers require a student login and are not linked.
| Attempt | Question paper |
|---|---|
| June 2026 | Open paper (official ICMAI PDF, opens in a new tab) |
| December 2025 | Open paper (official ICMAI PDF, opens in a new tab) |
| June 2025 | Open paper (official ICMAI PDF, opens in a new tab) |
| December 2024 | Open paper (official ICMAI PDF, opens in a new tab) |
| June 2024 | Open paper (official ICMAI PDF, opens in a new tab) |
| December 2023 | Open paper (official ICMAI PDF, opens in a new tab) |
“Not available” means no official document is linked for that attempt: either ICMAI has not published it publicly, or it has not been catalogued yet.
Syllabus and study material
- Supplementary for December 2026 Term of Examinations (Syllabus 2022) - Paper 7AStudy materialDecember 2026Link checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)
- Supplementary for December 2026 Term of Examinations (Syllabus 2022) - Paper 7BStudy materialDecember 2026Link checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)
- Course Curriculum 2022 - PAPER 7: DIRECT AND INDIRECT TAXATION (DITX)SyllabusLink checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)
- Study Material (Syllabus 2022) - Paper 7: DIRECT AND INDIRECT TAXATION (DITX) SECTION A: DIRECT TAXATION (DT)Study materialLink checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)
- Study Material (Syllabus 2022) - Paper 7: DIRECT AND INDIRECT TAXATION (DITX) SECTION B: INDIRECT TAXATION (IDT)Study materialLink checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)
Revision and practice papers
- Practice Test Paper (Syllabus 2022) - Paper 7 - DIRECT AND INDIRECT TAXATION - AnswersPractice / model test paperLink checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)
- Practice Test Paper (Syllabus 2022) - Paper 7 - DIRECT AND INDIRECT TAXATION - QuestionsPractice / model test paperLink checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)