Taxmann’s MCQs on Tax Laws Theory and Problem Based MCQs by K.M. Bansal for Dec 2021 Exams

Taxmann’s MCQs (Theory & Problem Based) for Tax Laws is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the entire revised, new syllabus as per ICSI.

The Present Publication is the 4^th Edition for CS-Executive | New Syllabus, authored by CA (Dr.) K.M. Bansal & CA Anjali Agarwal, with the following noteworthy features:

• Strictly as per the New Syllabus of ICSI
• [OMR Based Examination]
• [Coverage] of this book includes
  • [Past Exam Questions]
    • CS Executive December 2020 | New Syllabus
    • CS Executive June 2021 | New Syllabus
  • [Theory & Practical Based MCQs] with Hints for Practical Questions
• [Most Updated & Amended] Solutions in this book are provided as per the following:
  • [Income Tax Solutions] as per Assessment Year 2021-22
  • [GST/Customs Solutions] as per Finance Act 2020 & Applicable Circulars/Notifications

Also Available:

• [10^th Edition] of Taxmann’s CRACKER on Tax Laws including GST & Customs Law
• [1^st Edition] of Taxmann’s Quick Revision Charts on Tax Laws
• Taxmann’s Combo for CRACKER & MCQs on Tax Laws

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