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INTERMEDIATE : PAPER - 7 DIRECT TAXATION GROUP - I STUDY NOTES INTERMEDIATE The Institute of Cost Accountants of India CMA Bhawan, 12, Sudder Street, Kolkata - 700 016 First Edition : February, 2013 Second Edition : August, 2013 (as per Finance Act, 2013) Second Edition (Reprint) : April, 2014 (as per Finance Act, 2013) Third Edition : November, 2014 (as per Finance (No.2) Act, 2014) Fourth Edition : February, 2016 (as per Finance Act, 2015) Published by : Directorate of Studies The Institute of Cost Accountants of India (