Taxmann CS Executive MCQs on Tax Laws Theory&Problem Based By K.M Bansal,Anjali Agarwal App. for June/Dec.2023

Description

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

The Present Publication is the 7th Edition for CS-Executive | June/Dec. 2023 Exams. This book is authored by CA (Dr) K.M. Bansal & CA Anjali Agarwal, with the following noteworthy features:

• Strictly as per the New Syllabus of ICSI
• [Coverage] of this book includes
• [Theory & Practical Based MCQs] with Hints for Practical Questions
• [Past Year Examination Questions & Answers], including:
• CS Executive December 2022 Exam
• [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] as per the Latest Applicable Law
• [OMR-Based Examination]

The contents of this book are as follows:

Part I – Direct Taxes (50 Marks)

• Introduction
• Basic Concepts of Income Tax
• Incomes which do not form part of Total Income
• Computation of Income under various Heads
• Clubbing Provisions and Set-Off and/or Carry Forward of Losses
• Deductions from Gross Total Income, Rebate and Relief
• Computation of Total Income and Tax Liability of Various Entities
• Classification and Tax Incidence on Companies
• Procedural Compliance
• Assessment, Appeals & Revisions

Part II – Indirect Taxes (50 Marks)

• Concept of Indirect Taxes at a Glance
• Basics of Goods and Services Tax
• Concept of Time, Value & Place of Taxable Supply
• Input Tax Credit, Computation of GST Liability & Job Work
• Procedural Compliances under GST
• Basic Overview of IGST, UTGST and GST Compensation Cess
• Overview of Customs Act