CLASSES

CMA FINAL
DIRECT TAX
4 ATTEMPTS ANALYSIS
& PROBABLE PAPER
DEC 2025
CMA EXCLUSIVE
CA MAYANK TRIVEDI (CMT CLASSES)
CMA Final DT – ABC Analysis with Data Sahaj Summary – Built to Be Your Last Day ka Dost

Detailed Topic-wise Marks Trend

Chapter / Topic Dec 23 Jun 24 Dec 24 Jun 25

PGBP (Master Q) 14 14 14 14
PGBP + Deduction VIA + Computation + 7 – 7 14
Set-off
Business Restructuring 7 – 7 7
(Slump & (Pvt → LLP) (Firm →
Demerger) Pvt Co.)
Non-resident 7 7 7 7
Advance Ruling – – – 3
Appeal & Revision 14 7 14 4
Advance Tax Calculation 7 – – 7
Transfer Pricing – APA 7 – – 7
DTAA 7 14 14 7
Transfer Pricing – ALP 7 7 7 7
PGBP (Sec 40A(2)) – – – 7
Deduction VIA (80-series) – 7 (80 IAC) 7 (80 IAC) 7 (80 IA)
Transfer Pricing – Case Study – – – 7
ICDS – 7 7 –
Black Money – – 3 –
Transfer Pricing – 94B 7 7 7 –
PGBP – Case – 7 7 –
Financial Management – 7 - –
Foreign Tax Credit – 7 – –
MAT 14 – – –
GAAR 7 – – –
OECD 7 – – –

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CMA Final DT – ABC Analysis with Data Sahaj Summary – Built to Be Your Last Day ka Dost

CMA Final DT — Chapter-wise Marks Trend (4 Attempts)

Chapter / Group Dec 23 Jun 24 Dec 24 Jun 25 Total Average

PGBP (Total) 14 28 28 28 98 24.5
Deduction VIA (Total) 7 7 14 14 42 10.5
Business Restructuring 7 0 7 7 21 5.25
Non-Resident 7 7 7 7 28 7.0
Advance Ruling 0 0 0 3 3 0.75
Appeal + Revision 14 7 14 4 39 9.75
Advance Tax Calculation 7 4 0 7 18 4.5
Transfer Pricing (Total) 21 14 21 21 77 19.25
DTAA 7 14 14 7 42 10.5
ICDS 0 7 7 0 14 3.5
Black Money 0 0 3 0 3 0.75
Financial Management 0 7 7 0 14 3.5
Foreign Tax Credit 0 7 0 0 7 1.75
MAT / AMT 14 0 0 0 14 3.5
GAAR 7 0 0 0 7 1.75
OECD / BEPS 7 0 0 0 7 1.75

ABC Analysis – CMA Final DT (4-Term Trend | Dec 23 → Jun 25)

A Category (High Priority) B Category (Moderate) C Category (Low / Rare)

Capital Gain TDS/TCS OECD / BEPS
PGBP (Total) MAT / AMT Foreign Tax Credit
Transfer Pricing (Total) GAAR Advance Ruling
DTAA ICDS Black Money / Benami
Non-Resident – –
Deduction VIA – –
Appeal & Revision (Merged) – –
Business Restructuring – –
Advance Tax Calculation – –

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CMA Final DT – ABC Analysis with Data Sahaj Summary – Built to Be Your Last Day ka Dost

CMA Final DT – 10-Day Smart Study Plan (Based on 4-Term Trend + ABC Analysis)

Day Focus Area Topics / Chapters to Weightage Strategy & Tips

Cover Covered
Day 1 & 2 – The PGBP (Master + Full computation, 20–25 • Deep-dive day.
Foundation Block Adjustments + Sec adjustments, marks • Revise Provision
40A(2)) and Capital practical cases • Attempt 2 past
Gain papers.
• Focus on Tax Rate in
CG
Day 3 & 4 – Business Restructuring Incl taxation of 12–15 marks Focus on Questions and
Corporate + MAT/AMT firm/10AA Our Notes
Transactions
Day 5 – Business Deduction VIA Computation focus, 15–18 marks • Prepare formats;
Core & Deductions (80IA/80IAC etc.) + interlink with PGBP • solve 1 integrated
Set-off + Advance Tax results numerical from past
paper, generally Q
3/4
Day 6 & 7 – Non-Resident + DTAA Residential status, 20 marks Focus on taxability +
International Tax Section 9, relief DTAA Article logic +
(Part 1) methods, case-based numericals.
Qs
Day 8 – Transfer Pricing – ALP, Full TP block 20–25 • Core computation + 1
International Tax 94B, APA, Case Study marks case scenario (APA or
(Part 2) ALP adjustment).
• Focus on SM
Questions
Day 9 – Appeals, Revision, Procedural + Theory 10–12 marks • Make summary table
Administrative Advance Ruling, ICDS, area of appeal hierarchy +
Framework limits
• Focus more on
Revision part
Day 10 – Final Quick Revision: All A+B 2 hours per A-topic; 1 100% Attempt 1 mock +
Wrap-Up topics + Mock Set mock paper analyze mistakes.

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