Taxmann Cracker -Tax Laws & Practice Book for CS Executive (2022 Syllabus) by K.M.Bansal, Sanjay Kumar Bansal

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

The Present Publication is the 3^rd Edition for the CS-Executive | New Syllabus | Dec. 2024/June 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 ICSI
• [Comprehensive Coverage]
• Past Exam Questions (Topic-wise), including:
• CS Executive June 2024 | Suggested Answers
• Multiple Choice Questions (MCQs)
• Case Law Based Questions
• [Most Updated & Amended] Solutions in this book are provided as per 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

• Direct Tax at a Glance
• Basic Concepts of Income Tax
• Incomes which do not form part of total income
• Income Under the Head Salary
• Income Under the Head House Property
• Profits and Gains from Business and Profession
• Capital Gains
• Income from Other Sources
• Clubbing Provisions and Set-off and/or Carry Forward of Losses
• Deductions
• Computation of Total Income and Tax Liability of Various Entities
• Classification and Tax Incidence on Companies
• Procedural Compliance
• Part II – Indirect Tax (GST & Customs)
• Concept of Indirect Taxes at a Glance
• Basics of Goods and Services Tax
• Levy and Collection of GST
• Time, Value and Place of Supply
• Input Tax Credit and Computation of GST Liability
• Procedural Compliance under GST
• Overview of Customs Act