Taxmann's CRACKER for Tax Laws & Practice (Paper 7 | Tax) – Covering past exam questions (topic-wise) & detailed answers | CS Executive | New Syllabus | June/Dec. 2025 Exams | AY 2025-26

This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement as per the New Syllabus. It includes comprehensive past exam questions (topic-wise) and detailed answers aligned with the latest ICSI syllabus.

The Present Publication is the 4th Edition for the CS-Executive | New Syllabus | June/Dec. 2025 Exams. This book is authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features:

• Strictly as per the New Syllabus of the ICSI

• [Comprehensive Coverage]

o Past Exam Questions (Topic-wise), including:

§ CS Executive – Dec. 2024 | Suggested Answers

o Case-Based Objective Questions

• [Most Updated & Amended] This book covers the latest applicable provisions and amendments under the respective laws

• [Chapter-wise Marks Distribution] from Dec. 2023

• [Exam Trend Analysis] for previous exams, from Dec. 2023

• Chapter-wise Comparison with ICSI Study Material

The contents of this book are as follows

• Part I – Direct Tax

o Direct Tax at a Glance

o Basic Concepts of Income Tax

o Incomes which do not form part of total income

o Income Under the Head Salary

o Income Under the Head House Property

o Profits and Gains from Business and Profession

o Capital Gains

o Income from Other Sources

o Clubbing Provisions and Set-off and/or Carry Forward of Losses

o Deductions

o Computation of Total Income and Tax Liability of Various Entities

o Classification and Tax Incidence on Companies

o Procedural Compliance

• Part II – Indirect Tax (GST & Customs)

o Concept of Indirect Taxes at a Glance

o Basics of Goods and Services Tax

o Levy and Collection of GST

o Time, Value and Place of Supply

o Input Tax Credit and Computation of GST Liability

o Procedural Compliance under GST

o Overview of Customs Act