CS Executive Tax Laws including GST & Customs Laws (Tax) | CRACKER | A.Y. 2023-24 | Virtual Book

This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the questions & detailed answers strictly as per the old syllabus of ICSI.

The Present Publication is the 14th Edition for CS-Executive | Old Syllabus | Dec. 2023 Exam. This book is authored by CS N.S. Zad, with the following noteworthy features:

• Coverage of this book includes:
• All Past Exam Questions, including:
• CS Executive June 2023 | Suggested Answers
• [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 from June 2015 onwards
• [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
• Income from Business or Profession
• Income from 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