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

The Present Publication is the 14^th Edition for CS-Executive | Old Syllabus | Dec. 2023 Exam. This book is authored by CS N.S. Zad, with the following noteworthy features:

• Coverage of this book includes:
  • All Past Exam Questions, including:
    • CS Executive June 2023 | Suggested Answers
  • [Practical MCQs] with hints
• [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] are amended & updated as per the latest GST Laws
• [Marks Distribution] Chapter-wise marks distribution from June 2015 onwards
• [Comparison with ICSI Study Material] is given chapter-wise

The contents of this book are as follows

• Part I – Direct Taxes (50 Marks)
  • Basic Concepts
  • Residential Status
  • Income from Salary
  • Income from House Property
  • Income from Business or Profession
  • Income from Capital Gains
  • Income from Other Sources
  • Clubbing of Incomes
  • Aggregation of Income and Set-off or Carry Forward of Losses
  • Deductions from Total Income
  • Agriculture Income & Exempted Income
  • Assessment of Individual & HUF
  • Assessment of Partnership Firms, LLPs, AOPs & BOI
  • Assessment of Companies
  • Assessment of Trust
  • Return of Income
  • TDS, Advance Tax, Interest Payable by/to Assessees
  • Types of Assessment & Procedure of Various Assessments
  • Appeals, Revisions, Settlement, Penalties, Offences & Recovery of Tax
  • Offences & Penalties
• Part II – Indirect Taxes (50 Marks)
  • Goods & Services Tax (GST)
  • Customs Act, 1962