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 | Dec. 2023 Exam

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

The Present Publication is the 8th 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

o [Theory & Practical Based MCQs] with Hints for Practical Questions

o [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:

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