3 Review(s)

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: (i) Strictly as per the New Syllabus of ICSI (ii) [Coverage] of this book includes (a) [Theory & Practical Based MCQs] with Hints for Practical Questions (b) [Past Year Examination Questions & Answers], including: (c) CS Executive December 2022 Exam (iii) [Most Updated & Amended] Solutions in this book are provided as per the following: (a) [Income Tax Solutions] as per Assessment Year 2023-24 (b) [GST/Customs Solutions] as per the Latest Applicable Law (iv) [OMR-Based Examination] The contents of this book are as follows: (I) Part I – Direct Taxes (50 Marks) (a) Introduction (b) Basic Concepts of Income Tax (c) Incomes which do not form part of Total Income (d) Computation of Income under various Heads (e) Clubbing Provisions and Set-Off and/or Carry Forward of Losses (f) Deductions from Gross Total Income, Rebate and Relief (g) Computation of Total Income and Tax Liability of Various Entities (h) Classification and Tax Incidence on Companies (i) Procedural Compliance (j) Assessment, Appeals & Revisions (II) Part II – Indirect Taxes (50 Marks) (a) Concept of Indirect Taxes at a Glance (b) Basics of Goods and Services Tax (c) Concept of Time, Value & Place of Taxable Supply (d) Input Tax Credit, Computation of GST Liability & Job Work (e) Procedural Compliances under GST (f) Basic Overview of IGST, UTGST and GST Compensation Cess (g) Overview of Customs Act