CS Executive Taxmann’s CRACKER for Tax Laws including GST & Customs Laws (Paper 4 | Tax)

Covering past exam questions & detailed answers | A.Y. 2023-24 | Latest GST Law | CS Executive | Dec. 2023 Exam

This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the questions & detailed answers strictly as per the old syllabus of ICSI.

The Present Publication is the 14th Edition for CS-Executive | Old Syllabus | Dec. 2023 Exam. This book is authored by CS N.S. Zad, with the following noteworthy features: Coverage of this book includes:

o All Past Exam Questions, including:

o CS Executive June 2023 | Suggested Answers

o [Practical MCQs] with hints

[Most Updated & Amended] Solutions in this book are provided as per the following:

o [Income Tax Solutions] as per Assessment Year 2023-24

o [GST/Customs Solutions] are amended & updated as per the latest GST Laws

[Marks Distribution] Chapter-wise marks distribution from June 2015 onwards

[Comparison with ICSI Study Material] is given chapter-wise

The contents of this book are as follows

Part I – Direct Taxes (50 Marks)

o Basic Concepts

o Residential Status

o Income from Salary

o Income from House Property

o Income from Business or Profession

o Income from Capital Gains

o Income from Other Sources

o Clubbing of Incomes

o Aggregation of Income and Set-off or Carry Forward of Losses

o Deductions from Total Income

o Agriculture Income & Exempted Income

o Assessment of Individual & HUF

o Assessment of Partnership Firms, LLPs, AOPs & BOI

o Assessment of Companies

o Assessment of Trust

o Return of Income

o TDS, Advance Tax, Interest Payable by/to Assessees

o Types of Assessment & Procedure of Various Assessments

o Appeals, Revisions, Settlement, Penalties, Offences & Recovery of Tax

o Offences & Penalties

Part II – Indirect Taxes (50 Marks)

o Goods & Services Tax (GST)

o Customs Act, 1962