Taxmann’s MCQs on Tax Laws Theory and Problem Based MCQs for CS Executive old Syllabus by KAMAL BANSAL & ANJALI AGARWAL Applicable for Dec 2023 Exams

Description

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

The Present Publication is the 8^th Edition for CS-Executive | Old Syllabus | Dec. 2023 Exam. This book is authored by CA (Dr) K.M. Bansal & CA Anjali Agarwal, with the following noteworthy features:

• [Coverage] of this book includes
• [Theory & Practical Based MCQs] with Hints for Practical Questions
• [Past Year Examination Questions & Answers], including:
• CS Executive June 2023 Exam | Suggested Answers
• [Most Updated & Amended] Solutions in this book are provided as per the following:
• [Income Tax Solutions] as per Assessment Year 2023-24
• [GST/Customs Solutions] as per the Latest Applicable Law
• [OMR-Based Examination]

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

About the author

CA. (Dr.) K.M. Bansal is an Associate Professor in the Department of Commerce, Dr. B.R. Ambedkar College, University of Delhi. He is a Gold Medalist from Shri Ram College of Commerce and University Rank Holder in M.Com. He has done M.Phil. (Accounting and Finance) from Delhi School of Economics, University of Delhi. He has been a Guide for students of M.Phil. He is also a member of the Institute of Chartered Accountants of India. Dr. Bansal holds a vast professional teaching experience of more than two decades. He is also associated with ICAI and ICSI as a visiting faculty. He has been a speaker at various conferences, seminars and workshops organized by ICAI.

CA Anjali Agarwal is a renowned faculty in Taxation and Strategic Financial Management. Besides having qualified for her Chartered Accountancy examination, she also holds a PG diploma in management.

She has co-authored two CRACKERs, namely Strategic Financial Management for CA Final and Tax Laws for CS Executive (published by Taxmann). Her areas of interest include Taxation and financial management.