Description
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
