Description
Taxmann Publications MCQs on Tax Laws 6th Edition by Kamal Bansal
This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement.The Present Publication is the 6th Edition & updated till 31st 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 SyllabusCS 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 LawThe contents of this book are as follows:Part I – Direct Taxes (50 Marks)IntroductionBasic Concepts of Income TaxIncomes which do not form part of Total IncomeComputation of Income under Various HeadsClubbing Provisions and Set-Off and/or Carry Forward of LossesDeductions from Gross Total Income, Rebate and ReliefComputation of Total Income and Tax Liability of Various EntitiesClassification and Tax Incidence on CompaniesProcedural ComplianceAssessment, Appeals & RevisionsPart II – Indirect Taxes (50 Marks)Concept of Indirect Taxes at a GlanceBasics of Goods and Services TaxConcept of Time, Value & Place of Taxable SupplyInput Tax Credit, Computation of GST Liability & Job WorkProcedural Compliances under GSTBasic Overview of IGST, UTGST and GST Compensation CessOverview of Customs Act