This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICSI.
The Present Publication is the 13th Edition for CS-Executive | June/Dec. 2023 Exams. This book is authored by CS N.S. Zad & CA Pratik Neve, with the following noteworthy features:
- Strictly as per the New Syllabus of ICSI
- Coverage of this book includes:
- All Past Exam Questions, including:
- CS Executive Dec. 2022 | New Syllabus
- [Practical MCQs] with hints
- [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] are amended & updated as per the latest GST Laws
- [Marks Distribution] Chapter-wise marks distribution
- [Comparison with ICSI Study Material] is given chapter-wise
The contents of this book are as follows
- Part I – Direct Taxes (50 Marks)
- Basic Concepts
- Residential Status
- Income from Salary
- Income from House Property
- Profits & Gains from Business or Profession
- Capital Gains
- Income from Other Sources
- Clubbing of Incomes
- Aggregation of Income and Set-off or Carry Forward of Losses
- Deductions from Total Income
- Agriculture Income & Exempted Income
- Assessment of Individual & HUF
- Assessment of Partnership Firms, LLPs, AOPs & BOI
- Assessment of Companies
- Assessment of Trust
- Return of Income
- TDS, Advance Tax, Interest Payable by/to Assessees
- Types of Assessment & Procedure of Various Assessments
- Appeals, Revisions, Settlement, Penalties, Offences & Recovery of Tax
- Offences & Penalties
- Part II – Indirect Taxes (50 Marks)
- Goods & Services Tax (GST)
- Customs Act, 1962