Chapter-wise
Chapter-wise
PART I DIRECT TAXES (50 MARKS)
Chapter 1
BASIC CONCEPTS
Chapter 2
RESIDENTIAL
Chapter
INCOME
Chapter
INCOME
Chapter
INCOME
Chapter
INCOME
Chapter
INCOME
Marks Distribution I-9
Comparison with Study Material I-11
1.3
STATUS 2.1
3
FROM SALARY 3.1
4
FROM HOUSE PROPERTY 4.1
5
FROM BUSINESS OR PROFESSION 5.1
6
FROM CAPITAL GAINS 6.1
7
FROM OTHER SOURCES 7.1 I-5 Contents
Chapter 8
CLUBBING OF INCOMES
Chapter 9
AGGREGATION OF INCOME AND SET-OFF OR CARRY FORWARD OF LOSSES
Chapter 10
DEDUCTIONS FROM TOTAL INCOME
Chapter 11
AGRICULTURAL INCOME & EXEMPTED INCOMES 11.1
Chapter 12
ASSESSMENT OF INDIVIDUAL & HUF 12.1
Chapter 13
ASSESSMENT OF PARTNERSHIP FIRMS, LLP, AOP & BOI 13.1
Chapter 14
ASSESSMENT OF COMPANIES
Chapter 15
ASSESSMENT OF TRUSTS 15.1
Chapter 16
RETURN OF INCOME 16.1
Chapter 17
TDS, ADVANCE TAX, INTEREST PAYABLE BY/TO ASSESSEES 17.1
Chapter 18
TYPES OF ASSESSMENT & PROCEDURE OF VARIOUS ASSESSMENTS 18.1
Chapter 19
APPEALS, REVISIONS, SETTLEMENT, PENALTIES, OFFENCES & RECOVERY OF TAX 19.1
Chapter 20
OFFENCES & PENALTIES 20.1
8.1
9.1
10.1
14.1
I-6
PART II
INDIRECT TAXES (50 MARKS)
Chapter 21
GOODS & SERVICES TAX (GST) 21.3
Chapter 22
CUSTOMS ACT, 1962 22.1
APPENDIX: IMPORTANT AMENDMENTS IN FINANCE ACT, 2020 & FINANCE ACT, 2021 A.1
SOLVED PAPER : DECEMBER 2021 (NEW SYLLABUS) P.1
SOLVED PAPER : JUNE 2022 (NEW SYLLABUS) P.34
I-7
ASSESSMENT EXAMINATION
OF PARTNERSHIP FIRMS, LLP, AOP & BOI CHAPTER 13 1. ` ` ` ` ` [Dec. 2014] 2. [June 2015] 3. [June 2015] 4. ` ` ` ` [June 2015] 5. ` ` ` ` [Dec. 2015] 6. ` ` ` ` [Dec. 2015] PAST
MCQs 13.1
13.2 7. [Dec. 2015] 8. ` ` b ` ` ` ` [June 2016] 9. [June 2016] 10. [June 2016] 11. ` ` ` ` ` ` ` [Dec. 2016] 12. ` [Dec. 2016] 13. ` ` ` ` [Dec. 2016] 14. ` ` ` `
13.3 ` ` [June 2017] 15. ` ` ` ` [June 2017] 16. ` ` ` ` ` [Dec. 2017] 17. ` ` ` ` [Dec. 2017] 18. ` ` ` ` ` [Dec. 2017] 19. ` ` ` ` ` ` [June 2018] 20. ` ` ` ` ` [Dec. 2018] 21.
13.4 [Dec. 2018] 22. ` ` ` ` ` ` [Dec. 2019] 23 ` ` ` [Dec. 2020] 24 ` ` ` ` ` [Dec. 2020] 25i ii iii iv v vi ` ` ` ` [Dec. 2020]
Answers
1. 2. 3. 4. 5. 6. 7. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. MCQs are wrongly drafted. For further clarification please see hints.
HINTS FOR IMPORTANT PRACTICAL MCQs
1. b ` ` `
On first 3,00,000:
On balance:
On first 3,00,000:
On balance: b b whichever is more [See Note 1]
Deduction u/s 40 b : Lower of the following [1]
On first 3,00,000:
13.5
8.
` 4.
`
5.
`
6.
8.
` `
` ` 11. b
`
On balance: Remuneration to working partners:
Book Profits Remuneration or [B] whichever is less.
15. Special provisions for payment of tax by certain persons other than a company [Section 115JC]:
Adjusted total income to be deemed income: 18.5%
Provisions applicable when adjusted total income exceeds ` 20 lakh: individual HUF AOP/BOI artificial juridical person `
Thus, above relaxation is not available to LLP. Hence, none of the given option is correct.
13.6
[2] 13. ` 14.
[A]
Allowable
` ` [B] [A]
b
@
16. b ` `
13.7 17. ` 18. ` 19. Remuneration to working partners: [A] Book Profits Allowable Remuneration ` ` ` ` [B] [A] or [B] whichever is less. b ` 20. i.e. 22. a ` b b ` ` ` ` ` `
13.8 23 Particulars Amount (`) ` ` ` ` ` 24 Particulars Amount (`) Note: 25
Particulars Amount -
Notes:
13.9
(`) -
Tax Laws including & Customs Laws (Tax) | CRACKER
Description
This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICSI.
The Present Publication is the 12th Edition & updated till 31st May 2022 for CS-Executive | New Syllabus | Dec. 2022 Exams. This book is authored by CS N.S. Zad & CA Pratik Neve, with the following noteworthy features:
Strictly as per the New Syllabus of ICSI
Coverage of this book includes:
All Past Exam Questions, including:
CS Executive June 2022 | New Syllabus
[Practical MCQs] with hints
[Most Updated & Amended Solutions in this book are provided as per the following:
[Income Tax per Assessment Year 2021-22 GST
Rs. : 375 | USD : 36 AUTHOR : N.S. Zad , Pratik Neve PUBLISHER : TAXMANN DATE OF PUBLICATION : July 2022 EDITION : 12th Edition ISBN NO : 9789356222885 NO. OF PAGES : 360 BINDING TYPE : PAPERBACK
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]
Solutions] as
[GST/Customs Solutions] Amended & Updated
Laws along with applicable Circulars/Notifications [Marks Distribution] Chapter-wise marks distribution [Comparison with ICSI Study Material] Chapter-wise
