Taxmann MCQs on Tax Laws (Theory and Problem Based MCQs) (CS-Executive) (New Syllabus) by KM Bansal for Dec 2022 Exams – 6th Edition July 2022.

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

The Present Publication is the 6^th Edition & updated till 31^st May 2022 for CS-Executive | New Syllabus | Dec. 2022. 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]
    • CS Executive December 2021 | New Syllabus
    • CS Executive June 2022 | New Syllabus
• [OMR Based Examination]
• [Most Updated & Amended] Solutions in this book are provided as per the following:
  • [Income Tax Solutions] as per Assessment Year 2022-23
  • [GST/Customs Solutions] as per the Latest Applicable Law

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