Taxmann’s Scanner MCQs on Tax Laws (Paper 4 | Tax)

Taxmann’s MCQs on Tax Laws (Paper 4 | Tax) – Covering theory & problem-based MCQs and previous year examination questions & answers | AY 2023-24 | Latest GST Law | CS Executive | June/Dec. 2023 Exams

This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement.

The Present Publication is the 7th Edition for CS-Executive | June/Dec. 2023 Exams. This book is authored by CA (Dr) K.M. Bansal & CA Anjali Agarwal, with the following noteworthy features:
Strictly as per the New Syllabus of ICSI
[Coverage] of this book includes
o [Theory & Practical Based MCQs] with Hints for Practical Questions
o [Past Year Examination Questions & Answers], including:
§ CS Executive December 2022 Exam
[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] as per the Latest Applicable Law
[OMR-Based Examination]

The contents of this book are as follows:
Part I – Direct Taxes (50 Marks)
o Introduction
o Basic Concepts of Income Tax
o Incomes which do not form part of Total Income
o Computation of Income under various Heads
o Clubbing Provisions and Set-Off and/or Carry Forward of Losses
o Deductions from Gross Total Income, Rebate and Relief
o Computation of Total Income and Tax Liability of Various Entities
o Classification and Tax Incidence on Companies
o Procedural Compliance
o Assessment, Appeals & Revisions
Part II – Indirect Taxes (50 Marks)
o Concept of Indirect Taxes at a Glance
o Basics of Goods and Services Tax
o Concept of Time, Value & Place of Taxable Supply
o Input Tax Credit, Computation of GST Liability & Job Work
o Procedural Compliances under GST
o Basic Overview of IGST, UTGST and GST Compensation Cess
o Overview of Customs Act