Tax Laws (TAX) MCQs

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

The Present Publication is the 8^th Edition for CS-Executive | Old Syllabus | Dec. 2023 Exam. This book is authored by CA (Dr) K.M. Bansal & CA Anjali Agarwal, with the following noteworthy features:

• [Coverage] of this book includes
  • [Theory & Practical Based MCQs] with Hints for Practical Questions
  • [Past Year Examination Questions & Answers], including:
    • CS Executive June 2023 Exam | Suggested Answers
• [Most Updated & Amended] Solutions in this book are provided as per the following:
  • [Income Tax Solutions] as per Assessment Year 2023-24
  • [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)
  • Introduction
  • Basic Concepts of Income Tax
  • Incomes which do not form part of Total Income
  • Computation of Income under various Heads
  • Clubbing Provisions and Set-Off and/or Carry Forward of Losses
  • Deductions from Gross Total Income, Rebate and Relief
  • Computation of Total Income and Tax Liability of Various Entities
  • Classification and Tax Incidence on Companies
  • Procedural Compliance
  • Assessment, Appeals & Revisions
• Part II – Indirect Taxes (50 Marks)
  • Concept of Indirect Taxes at a Glance
  • Basics of Goods and Services Tax
  • Concept of Time, Value & Place of Taxable Supply
  • Input Tax Credit, Computation of GST Liability & Job Work
  • Procedural Compliances under GST
  • Basic Overview of IGST, UTGST and GST Compensation Cess
  • Overview of Customs Act