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

This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement as per the New Syllabus. It includes comprehensive past exam questions (topic-wise) and detailed answers aligned with the latest ICSI syllabus.

The Present Publication is the 4^th Edition for the CS-Executive | New Syllabus | June/Dec. 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 the ICSI
• [Comprehensive Coverage]
• Past Exam Questions (Topic-wise), including:
• CS Executive – Dec. 2024 | Suggested Answers
• Case-Based Objective Questions
• [Most Updated & Amended] This book covers 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