Taxmann's CRACKER | Tax Laws including GST & Customs Laws

Page 1




Contents E G A P

Chapter-wise Marks Distribution

I-9

Chapter-wise Comparison with Study Material

I-11

PART I DIRECT TAXES (50 MARKS) Chapter 1 1.3

BASIC CONCEPTS

Chapter 2 2.1

RESIDENTIAL STATUS

Chapter 3 3.1

INCOME FROM SALARY

Chapter 4 4.1

INCOME FROM HOUSE PROPERTY

Chapter 5 INCOME FROM BUSINESS OR PROFESSION

5.1

Chapter 6 6.1

INCOME FROM CAPITAL GAINS

Chapter 7 7.1

INCOME FROM OTHER SOURCES

Chapter 8 8.1

CLUBBING OF INCOMES

Chapter 9 AGGREGATION OF INCOME AND SET-OFF OR CARRY FORWARD OF LOSSES

I-5

9.1


S T N E T N O C

I-6

E G A P

Chapter 10 DEDUCTIONS FROM TOTAL INCOME

10.1

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

14.1

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


S T N E T N O C

I-7 E G A P

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


e d a r t n i k c o t S ) A (

-

y r e l l e w e J ) C (

a i d n I n i d n a l l a r u t l u c i r g a l a r u R ) D (

t fn e e nm es es be s es va at hn ta s v ue l me r re e h f t s nn ai r d t e r t ec a he e Tf y ) A (

s t c e f f e l a n o s r e P ) B (

an to o x nt a se i m go nc i n wi og l l n o i f g r ea hh t c ? frs o n oi hfa e g ct i i l h s a i t Wu i p qa ec r — t p e c x e l l a s e d u l c x e t e s s a l a t i p a C

n o g n i s i r t a e s ns i a a ga l ai t ep ba c tf s uo r me f es r n e a hr Tt ) B ( [Dec. 2014]

x e e b t o n d l u o h s s n4 i 5 a s g/ lu a t t i p p am Ce ) C ( -

2.

x e e b t o n d l u o h sC sE n4 i 5 a s g/ lu a t t i p p am Ce ) D (

`

0 0 2 , 7 1 ) A (

sld_ a / _ e_ t i ui f _ p i _ c nae _ ocp _ i t ms_ p rn_ me f. etior x-d e egeds f n t on s oe i yl a ot vrr j nnet n aipf et eao lb ou e t nt sdi e a lhd rr u e t deoie rhhwh t o, sst sd nCn m I Eino or 4a 5gbf [June 2015] `

,ess3 nndr n 2 uai ai oael ht hbawa 2 oa mv1g2 ree Me l0 t 0 a 2 c e dHe 0i t ,i k2 1 Y pA 2s.Dr,a l 0n0 ai 6 o ce h mr 2c 71 t h pft , ,l e9 o r r A i e tr a11a , n n t bs o Fs uf me1o.1 h o x d0 et l a n 0 m vd , t so0oa ol ag, o 4 No det e6 gwh l he hf o t o ht gTl— 5 cdr .be a 0 1gi g e o k r f k0eb g n1hi 0 l u , 0 r l Odwq 2 a 016 a lfc0 f hh o soa2o cs

5.

`

4.

1.

INCOME FROM CAPITAL GAINS

6

CHAPTER

PAST EXAMINATION MCQs

s h t n o M 6 3 ) A (

0 0 0 , 0 5 ) B (

s h t n o M 4 ) B (

s s o l ) 0 2 1 , 3 8 ( ) C (

s h t n o M 6 ) C (

s s o l ) 0 8 0 , 0 7 ( ) D (

s h t n o M 2 1 ) D (

1 0 0 2 . 4 . 1 n o s a e u l a v t e k r a M ) C (

`

l i N ) B (

e u l a v t e k r a m t n e r r u C ) D (

[Dec. 2014]

6.1

.eoe 0nd1 0o n htl— 0i a2tsbe , 0tl0 nab a e i 4s 2oa g d , nf,tt r 3 l eoysr u n a eao i fpnM phw a o c m o t i t t mot nrs n i 3 e i e ucs 2 sditpruo 2 aeun 0 em 2 dcqe0h 0 0ta2 enc , m vaan 2 i h e 1deY y h r n cnr e aTA eeo r e sv r.h n s o y l s a l r ou Gn a t ea t hs p o r e yeo he y t , t rmts f a n r o a i e x eea r cth t S i r a t n l r t r i Ss ryfu a ob o Oce af t

t o l l a f o e t a d e h t n o e u l a v et cn ae Fm ) A (

-

`

6.

[June 2015]

3.

l sl ui nw o 1 b0 f0 o 2 e4 . s . a c1 e nr i o nf oe i t b i s i d u e qt t co al l fa o ts s e— or Ca he sb

[Dec. 2014]


S E X A T T C E R I D : I T R A P

6.2

s h t n o M 4 2 ) A (

% 5 ) A (

s h t n o M 6 3 ) B (

% 0 2 ) B (

s h t n o M 2 1 ) C (

`

d n a L ) B (

`

y r e n i h c a m r o t n a l P ) D (

13.

n o i t a x e d n i r e t f a d es t u d pn mo ob ch %c 0u 2s f @o ) A (

[Dec. 2015]

o r— e x z a t no ot e sl nb i a a e gg r la a h t i c p e ar ca s md rn e o t b g n no op Lu o c

`

x e d n i t u o h t i s wd n do eb t u h pc mu os cf %o 0n 1i o t @a ) B (

`

) B ( r o ) A ( f o r e h g i H ) C (

) B ( r o ) A ( f o r e w o L ) D (

yehh2g n nrt k i i aaw asd l i ps, u nl 1 mh h o c otk i n n t a f co i i l s e d 8oi l em nub q o t a rt s i 6o cy i 3 l a i a f s fp a y i o u fnl x a t q e o a ht cst sta ao— c e e vf er i r odme h h h r a e b o k k k hoptx c a l a l a smds en d l l n eodi c r 0 0 0 l e u rr lneo 5 2 3 i i e a h N hof et w n Wfs s , s d ioh n ) ) ) ) g s l i hke A B C D ar e ( ( ( ( r ac ht owl

g n i d l i u B ) C (

t0d n e e2v i mre eo c ef e r gr g ann i d a nl m ai u obA t a1 . n i f2 do0 ee2 r l 0 0 a e , 0 0 0 0 t s e 2 0 6 r n 0 no , , u 4 8 3 8 ef J 4 , 2 , nj 2 1 , , in 1 7 1 6 ar mBi hh ) ) ) ) At k A B C D ia ( ( ( ( wl

`

nf— oof i s eo i v u r oa l e r f s p lvn a a lr i l c t euf pfo s es sh e e s kta a c g mn n i Cin n 0i o 5m i t nra oe r i t t e e c d eds i S n r oo fc

`

10.

0se0e4 n e3h5 9i s Ts as / rger.u o soy l l s f f a e n a s t di v o e l i pes i t o t sahucp scToem p . i h se emha le k x r s at ire e ut l onhr hg0eko af dl ln5i o e a s0 l l i ee t b er n r2i ehao g— i dtdw l e i e d e d % s t b t t n 0 enu t n au h 1 rap d l gho u ) Ahmu kookmo D ac aaw ( bl l `

e r u t i n r u F ) A (

`

[June 2015]

`

-

`

9.

% 5 1 ) C (

8.

`

[June 2015]

[June 2015]

`

12.

`

,td .e G n b l 4aoi i t 5l r g uei l ss p e / edt ur o e ei nh fn i ot s c i t tei p s pg e si n? mv a t en wn xi n o e eoi l h l t m t o s g s i t h na s wfe i t e n mhsh v e o i nt n i ea as M l fi o c h g s 8 r e lhc 4 o s a u cs s t i i ) Fap r D naho ( acWf [June 2015]

,y erst l o n e b b i s ata s d n g ce a e i l l d g p mae a t pt i i s f ae s i p i v c ae ev n t ncpe a i ss m r raa xme n aot t r-at efghn— s h n t e s e r d o t r i i e e s ,mlh , t E e C omt u r 5 o5 c ot p 1 1 nr m 1i en1 f o s o syes nn C /nm a o at i Ua n o ) c are rcf D on o ( f iofS

7.

11.

`

[June 2015]

[June 2015]

`

nt au hp t rm e o hc t d o n ya t r y e r pe on ri ph c ea l b am v o& t mn s ar ll l A pe ) C (

`

-

dma er r t eo s i t f l n g d unl ,oe ) Alh 2se 4ar ( 2 da— ney t en oa i a h t e t h c r t et fe 0 0 S e i r 0 0 fr , 0 t o 0 0 o a e 0 0 , , m s s 0 0 0 0 s , s 0 4 7 m f 2 a , , , e o 1 6 3 1 r i t l e i d a t r o t up i i ) ) ) ) nc r A B C D Ie ae ( ( ( ( scp `

[Dec. 2015]

y r e n i h c a m d n a t n a l P ) A (

`

g n i d l i u b r o d n a L ) B (

14.

`


S N I A G L A T I P A C M O R F E M O C N I : 6 . H C

gsysne s e t h nr ot i e i i u tt sa nc i q i h r sesaa a u s x synbna nta at r i a i u f te a f y gqoo m t i les r o s t a uc fi t t i o cn nn i ei p aruuso e rrt ht D c f oo s­ it 4 m n wc 5 r ayd e n e rnndj a e b t t ug o pf i u t t rs e r mda — c e ohoe hef S htc tcro S m ntae ) s e xa t i oar ua D ri not rt ( r f % 0 1 ) A ( % 5 1 ) B (

% 0 2 ) C (

% 0 3 ) B (

0 0 0 , 0 0 , 9

% 0 1 ) A (

0 0 0 , 0 0 , 7

)-dx I t a— Ir et t F os s ( i rhifx osloa s f t et e s o t d e o a vuer t l e la nc i e l s n hm a i o nh nTc oc o.n i ihi t h s u nkh w t e i a i l c t tea a s u r nmg0s i l n l3g oa a c n t ­ m gn i i i f p i g r e l aor o ra a c o t sh N f o e c t r ma ) As r rh D ae o ( ht sf

0 0 0 , 0 5 , 3

% 5 1 ) C (

s sry5dee. e e on1ehrer u r f a0u os a a p2sTfs . e hym h s , 0 n l sa bis i i s yp ory2ehu t cpn0rcn i 2 u a meAa, u so h q hnpe o r b ec Timnse r s f 0 .e t ouef o 0d3r cJpa 0e1a n n t , 0 0 e 5 o i s h 1 2s 52 hs i i t , dl T i e y s. eal s t sdi r r uh ea a i nJ grh nu u q qitiaswac chsrh e a — ac10sscef u i 0 u r jan0 r oe n s e % o e o , p tb s o p i s 0 n001 bts e od 0 4 a1 cl 0d50ku 1 e , r ) M 5 0a neu u 0 D st, oho f3s ( o ia2mbTw

`

ts,e er d h e t e h— nteac i k 0 h s w T s a n r i fl1a . to a 1t 0 a n e n 0 i t 0 aeh i om0r 0 r cs e 2 m T , i ai h r 0 , a S l .e vm3 0. n, f i r i he 2s ae1t pf h d d 0a Ao M T f 2 e e s tt eh .s r a t ,r0 o a i t e e 01d wf r nh o 0 e n n htu ,oe3o 0 1 h ntJy4 dt i 0t 0 i n h b n n 2 s i 0 aetdrl ,i oe oad 0 tu0ef i u q 1 , e nq r m 0 e i 5hnuc 5 Ssnu 9taJa , n q o 4 9f0hf .o c o s 1 0 t r a o ,e0 Mce 0 l dhsi t u,1s r 0 l na t a pa 6 o af wAv c l ) ) ) ) A B C D ( ( ( (

l i N ) A (

dy l e b hd se e t i t u i p r um co ec s fe o b no ot i s t i i s s i e i 0 u r 0 0 0 qo c 0 t 0 0 , as i 0 0 0 f , , 0 o o 0 0 , p 2 5 1 t e s o d h ) ) ) Ct B C D i ( ( ( w

21.

[June 2016]

`

etnd oe hei n tnt r e a ,rpe i m nt es onx n iee i t cela h l g et u l— st fa r s ia mt e hv e ipy a cn a l i cs ic he u r omo ri 0 w o t e 0 rtnt v 0 0 0 si e -r og 0 0 , ea 0 0 0 dhtnp , , a 0 0 l 0 , neroa l 1 i 6 2 e e U e g N d s i h n s s i t e ) ) ) ) r nr s A B C D u oo s ( ( ( ( d a cf

`

[June 2016]

`

19.

,ddfY yh oA ac e e e v t wr i r e n e c h yae cut bMd eor hnhrmo t kik af o ana l x olnea i 7t 2tht T a u s o dnfb.t 2 eeoe2 e— vpmu0 l i e b d 2 u m e ab coss,e h ec r d i gl e r cr tr hr dt he au sc ruaho e uoMcw mnfCte3 a A s 2 ah .e1m2 h Rn2 o2 e t3c 2 l 0 0yi l f2 n2 bt o i

`

20. ` `

`

` `

`

[June 2016]

16.

A G 4 5 n o i t c e S ) C ( d a e. ’ hs ee hc t r ru e o ds nr ue eh mt oo cm no i r s f a ee l m b ao xc an i T‘ ) D (

`

` i.e.

[Dec. 2015]

`

F 4 5 n o i t c e S ) B (

s n i a g l a t i p a c s a e l b a x a T ) C (

`

18.

t s o c d e x e d n i m o r f dn eo ct i ui s di eu r q ec ba of To ) B (

`

`

`

[June 2016]

`

`

17.

`

15.

[June 2016]

f o t s o c e h t m o r f d e c un di o et r i s i eu bq oc Ta ) A (

[Dec. 2015]

C E 4 5 n o i t c e S ) A ( ene hah t mT , y Ay . l t n ede unn qao edm s e l bl e e c uc n Sn a— .a h vs kcdi asay l e a 2w en ho fttm o n eede e cmt c ne n i e ae a f vr v r dg d oa aaf `

6.3


`

s h k a l 2

s h k a l 2

s h k a l 2 5

s h k a l 2 0 1

ti s o n ? o hk sw n i a gob na r i o wRt o.c l e r l s o M f c i l erb o hf u t p s t a e h fs k os n a ha i l c d l 8 i e a 1 h t y i o Wp l ap cm ae

0 0 0 , 0 5

) ) ) ) A B C D ( ( ( (

0 0 0 , 0 5 , 5

d n a l n a b r U ) A (

y mt i kl a p 2i c nn i i h u t i wm f do s nt ai l m ll i a l r a uc t l o u l cm i r o g r Af ) B (

,fa ,e l sl in ot e r r i p u a Tp hAJ a T sdhS C t . dr5 d0 e3ni 0 s noa5 a od p hs l ef: ch o r x kshoa ua S e et pl r .g s i5eh o at m wk r s el e 0 h r e a k b 0 sorloa a r 7 0 kfh a . e , d Lt 0 g s br 0 Le da . r , n s h 4 oa h r BTf c MB. 0n 10 A92 1 i 007a f2 o 2 g ) ) ) B C D ( ( (

`

d.rn esoi o h f r k8 t r i a1 s e l i f 0 u 2 s 2 q n1. c9 a 9 . r r.a0 1 t f o 4 o hfnt , shos 8 e sdo, 2 l e ec3 mj r a d i aR es u Ko qxi 1tced y 2 dadn r 0nsna i e 2l l aae l . l whd 6 e t . i n w 1 dTa . a s n e h n c J ak e Oal h at v ) el sh D 3f i ( T o h

28.

f o t fi e n e b t u o h t i w 2 1 1 sn / o i ut a %x 0e 2d n @i ) C (

[Dec. 2017]

t fi e n e b t u o h t i w A 2 1n 1o i st / a ux e %d 0n 1i f @o ) B (

r5 e 1 d0 n2 , ue dm ee uh sc s i S en t o a i t ca fiz i t i t r e e cn to i M s od pl eo DG ) C (

) 8 3 ( 0 1 s / u t p m e x e s i t i s a , l i N ) A (

`

`

f o t fi e n e b h t i w A 2 1 1 s n / o ut i a %x 0e 1d n @i ) D (

`

[June 2017]

27.

24.

: xs ai t C oE t 4 e5 l b n ao i l i t nc i e a s gr le a t d i n p au cn fo o i t tc n u ud oe md ar e et hf Ta

l i N ) A (

`

[June 2017]

`

[Dec. 2016]

`

rd8Ce r oe 1 h f x Et de Ro ndonn i ant i l sa sh tet n kd n ahna a. cTul . o 2 a1 022 v2 m5 20 a0a 02 2 2, d. ndyh 0 l e o 1 o c t rr i s.is t a 0 i n1s oua i pnM 0 a u ean 0 dnq dJi 0 aoc , h Mk aenh 0 ik 8 .a r fH a l s . s M0oh dl t 0 2s n5 ko 1o ab cl

h k a l 5 5

`

`

) ) C D ( (

h k a l 0 5

sl0s i i n r 0 h i p0 a , rA0 g o 5 l n , f a 5 i t i r p a0 a 0 r c0 oc ,f e a0 l 0eb d,ma e5ax s a a st hree cohh t f h r k u dT el a p . s o l 1 25 tus0 e 0 a d b l j 2 a 1 a n n y a d Ro l l 0u s2 u Jo r e 0nw p2i

`

[June 2017]

`

) ) ) B C D ( ( (

`

`

`

l i N ) A (

`

`

`

t p m e x e s i n i a g e r i t n e e h t s ex h c a k nt a im s l , l o 8 i r Nf ) ) A B ( ( e l b i g i l e n o i t p ms ei xC eE 4 f5 o n to n i t uc oe mS ar e ed hn Tu

`

.et )d1ss yy n t he i ne2uht n 0 v u ai 2oknm qp a e i ,b l s em l ci xs e 0 erd8as t 0orpl o s 0ceAort h a d s , n o e 1 e S e i l t efb .s h s di h 0 1 i t a s el 1 2 S er n a r 0b 0g o i u2 .2 rf u ( ,1y a , q.l a n : y h r cdi1 a r t r t c aL p : npa e s nN i aCAomui a n s r ne 3 .2 oa Mi t gs e MhrcJlM2 a Nf kaeni t f2 ahhi .o o s p 0 l s t s s as2 s 4u Me e cd m r r r ena n a a ro oh hae ho rs Thy bf sf . a10d2 25n2 f0 o a0 2 2 e, 2 d l r e 2, a t e 0y s s 2a nbe oov,M t h n sc cn i nOe r i i a s a n e i gt s Md s le n e a no s s i t s i s sb a p d I lan aa e A ct I ho iT mp bM ra. n C e chE i t k ma h g Rk nrl a e 5 n ot i l L-0h 1 g 5 n k5 oi a sl l

23.

`

[Dec. 2016]

`

`

26. `

`

`

`

`

`

d o h t e m t s o c e g t a t u r u e o o v t t a s s r r d fi fi e t n n h i i g t t i s s e r a i L W F ) ) ) B C D ( ( ( 22.

`

[Dec. 2016]

25.

d o h t e m t s o c e g a r e v A ) A (

`

`

S E X A T T C E R I D : I T R A P

6.4


S N I A G L A T I P A C M O R F E M O C N I : 6 . H C

`

2 9 9 1 1 9 9 1 ) C (

d n a s g n i t n i a p f o r e f s n ak r r t o w mt or ra f ) (

d e s i l i t u e r u t i n r u fe fs o u rl e a f s n no ar s r t e mp r oo rf f ) (

h k a l 0 2 1

h k a l 0 2

h k a l 0 0 1

`

f9ll y a i 1 t e ,0i t p h 2a a tl i ,c d oi r e bp m rm rAe m ott s i g ,1 d g nl nro e e i lh t d f ag l a i sn r u r a i u bode b o rne f o t s a i e ode h de t r i t r t l nr f e l a i e A b f L , s t l l e na ) s D ah s r ( sa t

`

h k a l 0 9

[June 2018]

) ) ) ) A B C D ( ( ( (

) i i i ( d n a ) i i ( , ) i ( ) C (

l a t i p a c f o : n ee s ok pa rt ue pb l el ha t h rs oC f 0 e5 us l / a vu n ei ha Tg

) i i i ( d n a ) i i ( ) B (

`

) i i ( d n a ) i ( ) A (

. te, rol enen eedt etdnh rb ot he heaaeok aaee f t y n n v d r s a de yl da tTi i tu m e . t t i o l m n p m 1 i e e p a a w e 0 a r0 ea 2rh i t ro p e t on0 e de n r o mJ dH h1 d2ttet t Y ugi et oaa.l,encets u d ea u . o n r a d d cfpe h r oet yyaeAa co g drka eecbi ty w ae o n a u e e r r b d m l tflyt ot o e va de na fe i n 10baoo ac thpnvt o29hdt eptoo ae ol 0 ke ndeurceum s p A l o t h S ft e2faha a e i n s e ,olt tetneod V w 2 i u c a l n o s 0 h r i n 1 r n1 i t g t 0 dorn2o t onpa e a e p l a o s a f h i mf l 2 r Xci yi i t uo t e g f t e a sAa h a l 1 o one t o i a e r v t a t d k t r 1 n h r t l s e te us Vl ne aSt e 0 ef a 1 fo tpa il dnu 2 ea bo g u o u c i X ns oq e cmve0hd ) 2 t eon d r e e aef ex e l mh D yh omhni t a ho1b ( Yc acatt eSt s t l e w e j l a n o s r e p f o r e f s n a r t my or rl e f ) (

`

[June 2018]

`

Select correct answer from the options given below:

`

d e t a r e n e gn . fo l i e s s s e ff o o r rp e f f s no al l r i t w d mo oo rg f ) (

iv

2 0 0 2 1 0 0 2 ) B (

`

e m o c n i h: cn i i h a wg ,a l g t ni i p wa oc l l s s s s o a h h s h fe k k h k el a a k a hb l l a l ta 1 6 l 0 fe o 2 1 5 2 t g r u a h ) ) ) ) Oc A B C D ( ( ( ( s i

iii

`

i

2 8 9 1 1 8 9 1 ) A (

n i a g l a t i p a c m r e t g n o l e l b : ae xb ad t l eu ho Tw

30.

[June 2018]

`

tl efte l sons a otes h mas ps ro e 1 l0 ucva 0 p ot i2 r p dp al , em ex cr i he i p f e t d m o v rA te o rns t ts b oio a ffc g1 e roeno h a hot n l t r t e o o r f y f i i oo o : t r s a n p e el a ot n c n s u i ede o ac t e i p l r N Ba s k si i a cueut ) qrqe D fcncb ( oai a

`

s h t n o m 4 2 ) C ( .y1 n r t . 4 o s Mu i t h i od s k s t ia p a u l d w m q na c0 at da2 l tsnf r n aot aol a t s cFfo d a o e . c t vs edu ahu p k e l da xm l lae v o o s6 dc e n s m3hi a a tew , h Sre Td .os r . f o n s Dy ph a r l kf ou ao Rpl

`

32.

29.

s h t n o m 2 1 ) B ( s h k a l 0 7 . 8 n i a g l a t i p a c m r e t t r o h s ) D (

`

[June 2018]

[Dec. 2017]

s h t n o m 6 3 ) A ( s h k a l 9 n i a g l a t i p a c m r e t g n o l ) C (

`

`

31.

-

ii

s h k a l 9 n i a g l a t i p a c m r e t t r o h s ) B ( `

33.

[Dec. 2017]

`

1 9 0 , 9 2 , 8 n i a g l a t i p a c m r e t g n o l ) A (

`

r o f r e f s n a r t s t i f o e t a d e: hn t a oh t t e rr oo i r pm : e b d l u o w n i a g l a t i p a c e l b a x a t e h T `

6.5


S E X A T T C E R I D : I T R A P

6.6

-

35.

h k a l 0 2 1

h k a l 5 7

fyeeo fey fmo s t o thh g t e r r oee t tae sr Tc s r gp s fgpf.e a t a a h o o o r e h p gr l t or t y s a t p tne : t 8nrpn i ormee 6oole p b a e n m fmmi a tr issd o u c r l nrenrrxeou e n s a e e i v h i o r a pte o a spedf o 0 r t d w r s vi 0 t r 0 e e e n e e 0 e e i 2 0 r p r o h l 0 c p , 2 ,b d u f d d 0 n d T 5 a 1 e 1 e o e o e c 1 e i r . 2 vc fi t ri i 1p k gi 0 o2 e d 2 e r u n c e f e 0 c a s f e r c a s l Y np an2cbihee F as ,i,o ycrs l a t r i t r ar t en s i f r se Ta l abp emui h e NoAs m p ooht ) ets oc rr or D mo gs ir o na ( h a1 fpi ff

0 0 0 , 0 2 , 1

0 0 0 , 6 2 , 1

) ) A B ( (

`

h k a l 5 1 1

d n a l f o n o i t i s i u q c a g yn r i od si l l u u pb md on Ca ) C (

`

t gn ne i k m an t r r e e dv no uG ly a i b r t a s e ur dA nn i f a o b gr nu i t m f i o h r Sf ) B (

37.

l a ki ac t e r p e dS n ua o ) lt Z a a i E r eS t r ( s uae dnn nao b i Z r fu c o i gmm noo i rn t f f o i gc h nE Si ) A (

[June 2018]

ns oi s Gn 4o 5t i i nd on i t o c ec s d re e i df i nc ue np os: i fn t o p o mge l enb i xl a El l i i f a l v u fa

`

f o t s o c d e x e d n I , 5 4 ) D (

`

.nnhye lh a e t h o o i ki t 5 i ht t t a n 1d l a a y e5 ab r ut d7 l i snRe a o s i .d Vg e h r r e dk a p o r ea sfmf m i el e h 1 a o 5 n D 2 v 0te 1o S o d2 1 t i e l t a e b o , c . a hdn t a sp fl u t e se yeaoa h h h aSbhysv t t e h a h k k f hdn vw e k a a o t e y1 on t h a l l e i e1 l o 0 l 0 0 y 2 C 0 1 0 n h pt d 0e 8 1 1 o dnpi 2 N aoare, t o e e R .u s hht u t ) ) ) ) p t ul ps A B C D oaufei ( ( ( ( Sd hVAo

[June 2019]

n: oi s i t a C l 0 u c5 l n a o ci t rc oe f nS er ke ap t s ea bn i oa t g el a ut l i a p va ec hf To

`

`

h k a l 5 7 , 8 4 ) C (

l heynl t t ui oe 1 l i c r t 1a oa . n h nvhu o k oetl i u a a t ehA l va T s sl u0 u.ni ohoh a1 hkitv1 t d a a sl lt ea i ut h 0l a autn n d8V p l eo s o i srpimt d t o a me sf r u a aHa l h1t a 2S.pv e y0 h de e2 yk h, b a h et l dt d h 0 as e t e 0 Rui l d 1 g da p up nm sa Aa i

39.

`

, C 0 5 ) B (

x a t f o e t a r l a m r o n t a e l b a x a T ) D (

`

38.

% 0 2 @ e l b a x a T ) C (

`

[Dec. 2018] ) A 4 3 ( 0 1 s / u t p m e x e y l l u F ) B (

`

`

`

` l l u f n i e l b a x a T ) A (

36.

-

[June 2018]

` `

`

, C 0 5 ) A (

`

`

.dhe ,62 s s e k e 2z e r ah 0 i l a d2 n t hi .g 6t 3 sa. o h fp2 o ,1cfg e : ky roue o cnnhmb b aaog l e b p u u d i l saw v ymXo r o u r oe ehk hh b b cd oc t a f l do sTha e o a eh .wb h et ewe s s t g i r Xr kn f ml a a c o eah aye ah e h,sb by . c n cd ay xd2 o st s N aLoueee v t n b k i r e ) IZhecc a Y kh o D h es t aT ( Xl s r [June 2018]

nYe e b kAl l ai na t h ens bi. . a . . . og. . t . l. . a . et . s i. up n oao i hct c efe hos t n for e i o p t . eas. . . ula. u . l . c3. . a l . 2 va . . . . . ec2. . 2 l r0 a f o2 Sf o

t rna dre.e d e s ec o ec ue ki d i e e o sf f f a hdfse u d foo doeo nnh h e n ao tnoeh i t i yt fot hf t i o a t a i t o r u f a u e ol l o n ura ha t o t vlsvet i a i u u g a llr lve Aa a a ert t vs t nn hfne i oe t i oehg t e m e t a m r e n t ur df ti t r . l h a amaaeok n Vp rdpi ea e t e ma ed l pet h r d0 mdet e e t aednh e2 e t ht h1 ooTd S t t n o i t a x e d n i r e t f a t s o c d e r r u c n I ) C (

s u o i v e r p e h t y b d e r r u c nr i e tn s ow Co ) A ( s a e h t y b d e r r u c n i t s o c le a e us t s c e As ) B (

nf : oos i la t l i a l we e db r o not i o t gn n e egk na mi ee t vbe o b t re l ps l a msh ias f l o a s tts i s e opn cas i ecu heb h Tt e h ot t

`

34.


S N I A G L A T I P A C M O R F E M O C N I : 6 . H C

en bo p du l o u oC wo r ne i Z a gh1 : lc2 u a s0 t i 2 np ao0 cx2 a0 t mo 2 rt Y e eA t l gbn nai oes g l d r n ea o hh B Tc n o i t ) a n r o e i t di i s s i nu oq cc ta e Nf (o t Gs Co Tc Ld fe o x %e 0d 2n I @) A (

eh dsee1 hkmeahh0 t 0 aek tt2 9 r f flc f 9 0 o o eo, ;ol w8 i n8D( r 90 p orn. 90VA i . 1 i M t o . 1 . i f . sFt d. s . i fa dl . s . u o o . es . 2d1 . qs 0 nn I . cas. I ao aha C1 f 0)s fcwo r o e07 ude h 1a tp n t23y s oyab r t a : g t l r cr 2 8l ne2 e . de9iiyh p k ep9wa e1 ok xo11t h2 rl a er,2 t p dpe 0yf0e0 nen2bo2s 9 s u I r ;a ,t1 u u Jr of on eu5e hi bo3yho

n i a g l a t i p a c m r e t g n o L ) D (

,pe)e ttr.ytdndtnear h s s a n ok l h b1 eou ohremh1t 1 edfa i ei tttv t2r t 0 h a n o n r s me1l e a nafi t o2o w et2 kogrc uog , f ea05agatholee Set c 9 l o s a 2 s a s s u e r r c i e o, g uu l g fHh l u t 0ragiaVa i h 2 e o a l o f ay tso hwr r ipv .t gv h w u h u e nr C m y h e e t f k e A aegnfoc d b a C h a o e h a oo pui t n e t t t l d l oo t A s a e d S e t t e a t f y d e 0 r 1 s l a e n o n tr ua mDbeeh ( ps 4n i e yt ie hi nt1 it de1euqbt h dT n n i 0 c m es doe en d n h r e1 .mo r i eT u m 0 7 r 6 s t o nha . 0 8 eoon aca 6 t u2rytehmh , e a e t t h h t y 7 h 0 4 n t c 0 t ek r e sone1te , k s u e2e 3 , dd c ea e y 1 a 9 ei a 2avx , l 8 l 5 7 gh Yeaa0 n rdpe Ar0 d g e e e , , l d o y p e 8 f n 2 i a 3 0 1 o a1 a i o , t rdu o tt of r i ,aCebr 6 9 2 7 i a s t p l i n 1 er lpu sp bmo hl efato o e a a e a v u u e s h h t t o h u es y s ) ) ) ) Cr g p b n t u o p s t l c t l ea i A B C D a t oh a euoi a cuofnS a oJ ( ( ( ( oo Aht aYaAt f tVdw

n i a g l a t i p a c m r e t t r o h S ) C (

`

-

ssr tn n i ddao f o e i nny dea t ool enx e Bbi t a be u n c e n d npo os n peamt i i noa uhi t cxu oTf C.eneo o1hidh r2tant g i g i 0 e l h n w a Z2i t . t i h d,ri u w t dk p es da nl a na r ud co r ge e ei 3 t u f r h hp s i k T nAu s a q.mai l h e 3 r c t t 1d f t i a 2 0 e D2 e2 e r r n 1 e ne0 e hsb ow2t i

`

`

`

s e c r u o s r e h t o m o r f e m o c n I ) B (

`

`

41.

. s s e l s i r e v e h c i h w ) B ( r o ) A ( ) D (

`

) tn s o o i Ct -a nx e od i t n a i r t e u do i s h nt oi cw tn e o Nt i (s i f i o u %q 0c 3a f @o ) C (

e m o c n i s s e n i s u B ) A (

42.

`

[Dec. 2019] `

44.

.t lfy1 e eon2n: s t ea0aa s cp2ce a emr ni l ,v i b a dpoefx etcboa gnemet aah l gcTea e na.csb ev9e l l , 1Dna a . 0 noh d 2 i t d ds ,d Ley eh )rannk i a r a h P u M l a l h h h k (qhde n c 0 k k k a o it1 ta a5 a a a l f i l l l , 0 a 1sf y 1 2 5 1 r r neof r h us t ot po d ) ) ) ) Dudden d l n A B C D ha o ( ( ( ( nl as Tl i

[June 2019]

`

[June 2019]

`

`

`

`

`

`

ds ea vB i e cy eb r d nn oa i : t l s a fa r o e n re de i k s fa ns ont cae rb ft o d efl uou l to a l vuw lsl l e a u r t f i eap hsa Ta c

`

-

`

43. `

) tn s o o i Ct -a nx e od i t n a i r t e u do i s h nt oi cw tn e o Nt i (s i f i o u %q 0c 1a f @o ) B (

`

[June 2019] `

`

,)dri lfsl r1 sa ri iV e 2 nea0 toar nhi h w a p s M F2 p t t l d k A r a ao Fe ee ec , dn a f ( t hn pu n o h s Tu sb aie i T r u abi h l . l e h i J . e h r st a yk t h shehV a t s h b n k a t a a .o 1 ta Tf l o n Ccmn seld1o i k e . i er h r2i r i d ) &H f kha u ea rV mM qo r.edl a o 1 h r rscfM a t 2t o ri F 5( v 0nc5fawa0 . A2 y F e B e i h l 0 e l uk d, rtyet 2l eedsa a bhaat n ,a n n t l nu dg i aa dd sV0 i ut1 Jlwmen o ti t r t j r a g e t a i h i n k ur Bsa cfr0hoA t e 1 s s i 1n c e aa h0 h a na hn2 nMw ovwt i owi 0 0 0 , 0 6 = 2 1 × ) 0 0 0 , 0 1 0 0 0 , 5 1 ( ) D ( L I N ) C (

[June 2019] 40.

6.7


S E X A T T C E R I D : I T R A P

6.8

) ( & ) ( ) B (

) ( & ) ( , ) ( ) C (

r u o f e v o b a e h t l l A ) D (

,feen yt dttdndtne ,pnt s s et d n o i s s h e ls har e o o o e i 1 1 r ee r a u u1e t i i s vm utotk t r t t p a n o e p f r o s g n n a e n f a a g ng po t i s o cou ro t oico r ao wS g uuuu a c i w t e l h e e o v s oAopnb nrich aisi a u r ce eh esyv apwl l agi tm i fHh eVa a ewehj o t saeao oeha g e . b s v e 1 r p s h t h n es j h( et lt efwa uass n metcyt n l h 3 a i h c d b a : a oha r ahal ft rt2e Ykanoei t d st T i n d r t h o a o e d p e i a ehao e d b 2 0 .l e S f Y . l C h t e a s r D h m s 2 5 e y h m a l i e c n C 5 l c y e k t i 0 1 o n t h a t i e a i an 2 t a2 btebhi n r n e o c e l m h i o efarl oden h dTmotr r . s t 0a Y t iodo5 tnhae.rya ehg4 i . e t v a t v r eif2featyt9 t o o 1 el 8 u 8t u1tr eu 1egAe e e n d a e f ea N1 c A 0 d e d q 1 v i t n j s o j 0 n e0 ne2dpe siti n d t e f s n u o n y e a ara2ouh2iox,t d n e y r a p o u o , r oc,aCeri t w t r p i o l t t d e r f p i n e f r t a i a s s cme h eu omeu h tt eebboeovad) op s i h Cn o e 8 h a u C y t a eco n l 1 .e e e l cga ygbtlttuo a 0a fry hV h2 ournauofncuoi sopb t t mlAeapAtooOAht

) ( & ) ( , ) ( ) A (

`

s c a l 5 2 1

s c a l 0 5 1

`

) ) A B ( (

`

f,o2l3s a. tes d d 2 a r o m a s 2 2 n t 0eohao g t i 0 d0 d n o a 0 7 3 hl 2 e2 okf0t 0on2p2 0 a s i a 0 ,i o u e0ra2 t 02 C2 a y , n 4 Ah2flhlt e 0 e f 1 4nt, .0 curau o toh1 a , Y J M f r s l T 2 2 oo . tA nn unpra un. i i o t f o s v n p0 e i a fatgt e uno u p n m o u 0w i eo c hi i F0 I Au eh l xI e ma ch U, FcTsac r t C 5 n H0 Ur aVeitiyate o -, a.wprsskbet p d n 1 d H s k h e rs dT on6me onl n a eT c a oreca0at o n .l( b l 0 s Sohel0tf e t l 2 n f 6hf Sap as0a, o e d0 o t a 0 , x y y w &n , gf l w0 bke ia0oeu a 0y 5r0 2 a c r d l d d n t , f he ,eeJe e0ae o 7 a , n n i y r d c s 1 v 8 i p Mol b M o r s i e n 5 n e d u e cu , l u s i d J . .e l cra 2 s c n i i y oe nh s ina oGw n b aa t p rf I t l i i

`

`

s s e n i s u b f o n o i s r e v n o C ) D ( e s r e v e r r e d n u t e s s a f o e rg e a f g s t nr ao r Tm ) (

`

-

`

s s e n i s u b f o r e f s n a r T ) C ( di l d o n Gi nn ga i y e b r e vI oB SR y fb o d ne ou i s t s p i ms l a edu dnd eoi RBv ) (

[Dec. 2020]

iv iii

-

48

-

`

46

iii

ii

i

`

ii

i

-

`

i

e l a s p m u l S ) B (

s t h g i r f o t n e m h s i u g n i t x E ) (

iv

[Dec. 2020]

-

iii

e l a s l a m r o N ) A ( n i k c o t s o t n i t e s s a f o n o i s r e e vd na or Ct ) (

ii

]fs-1 7 t o -6 e 1e 9 s1 s 0l s a 2a f[ o sad,. t c n eseA t r e h i o e s lv e tl a xr a t c a oae th hhcn t t e t e i i bmx t dwd a l r ot sl u es f uco o he n snoIe C a 0 w i e 0 0 0 0 s 0 0 0 0 x hs ho s u e , t 0 0 8 0 e 3 p b p , , , i r 6 r 9 4 4 8 t e i , gi u 9 , 4 2 2 A 5n ld , , p b 7 3 1 9 e R i ne au h Tn i h n T I l -t u ) ) ) ) d3r r A B C D ..9 n-o ( ( ( ( v3aaf

45

`

eennhd hhoace i t t i d t h s rsi u i wc oint l i s f c n f ne ti Ati u n a D og eg e .h ” n lt ma di etn ei ts r e r i pseib u A dFe a qc lnn .r a en u a t r o i lop nig t a i xaen : nr h h h i v i i h k k k taCi e fwf k a a a nt“g e f e a s o a l l l s o d r l n fe l 0 0 0 s l eo a o 5 1 4 2 ec r rfeft s 9 1 1 1 en v e n i er he f ash s e u dn r ) ) ) ) Ti td l t c A B C D .c a fn fn ( ( ( ( nt r o i iou `

9 2 1 s a 8 0 7 0 0 2) 7 ;1 2 23 1s sa a 2 2 71 02 6 0 02 0f 2o ;d 5 0n 1a ne i b a go lt a 3 t i 2 p a2 c2 e0: h2e t .b gYl l . nA a i t h ns u pig ya mt r ori ceh fpC o o ry ep b s oen phe rtk ufa po t

i

CIT

47 Equinox Solutions Pvt. Ltd.

[Dec. 2019]

[Dec. 2020]

`

`

`

`

`

`


S N I A G L A T I P A C M O R F E M O C N I : 6 . H C

.meten1 .ee :e s ny s eien 5 5 0 0 0 1s / 6l m a l n l h h s i 2t i 0 0 0 7 1 2 h h 0 9 b o d H h t 2 i 4 b b n a r . . a i 2t k t t i k 0 0 0 6 0k 0 dd h not i t0a 4 i 4 e p , , , c p a . a 2 r 1 g s , h n e t c a 7 o r 5 7 2 2 e 1 s e l a . l a r i y e 8 l t t . L e o l 7 9 , cu 8 1 5 he0 u 2 gf 0 s ic g 5 , e I s 2 00bpv r s 0d 5 k m f w g e 7 6 n 6 1 f 9 . N a n 0 o 2n n at. dso vs npr 2 o n i n a i 5 l i h e e e r .a i r e l n i s n s 1 n n i 1 t a Y 1 r i n n a t c h e i d n d f i V 9 w e a i i m 5 n n i 0 t . i g i o a f i t o p a a n r a 9 n n r F i g o e a a . n e s 0 a n f M A a g g 3 l o o e ;a i g g g g mn e bu l 2 lru ae9 m l g t 2 F h o 1 a 2 a b l l l l l s o l a f s a l a d m n d f 7 n a a t t o Y a g n a f e a h r a t o t yea t i l s 2 oi t t e t t t 2l i t o t i s t i a l F b e k i i o p l i e h s i e i r t 2 w p i p b t u l e u s s p a p s s p a t e =i h a v a a b a p p e i oh t JT nl d0 x a a a a p t v a a m i e n ) B t c t 8p c c c c c c wn. c fa n td i 8 r1 0pn2 e d m 0 d r c 7 n t t t n 1a r e 7 i a i o f y c e a i 6 m i e 0 m a i n n m n l 1 e m m m m m a u e s l o h r c n h m t a 7 i b h 2 r e e t p 3 x e e r e r e o f e r r r r r t . a i i e r g 1e c e t e r n u e e p a y e t e g s e e e e a 4 e h m m i s i oh p a t 0t t r l t t t t t t t st ag f t ht o2 0af h h m me a ta 2u i t t . t p a a t t t s s s s s n . c n t g t i g g g g g t e 2 r 1 wtn r vm (n f i n i e e x Y e h n h n a e o e e o m r a nk i n nk n n o e o e 0 d h n n p r a l s v v os s t a sn 1 ou c i ci F u w? n i ho o hp h h o o m f a n ca f ep 2 oa o oa L m n h m M n :ot t r L L L L T L S S o a a c c a s s o I x l l ui 0 i i apa xCa l nt s E I Avvml l ’ou t2 ) .n ) ) ) ) e7 I ) ) ) ) ) ) rna E ) ee leqgmte s . . n s d1 i A C A C A C o B B B D D D a Y o o o t nhr s ( 4 ( ci s f5 oa wi t ( ( ( ( ( ( ( ( n3 ( i t Ct CF ( o oTf aS i i ‘s st .e ts r 0n r e yy 0 5 5 5 p d d n n dd95d:7 n r a u l l n e a i o . w r 0 1 1 0 1 e b n o o o o ni1 nx1 e b b 1 a h . . . f a d a n i i r m 0 0 0 w o a as e o 7 2 2 d 3 t t l a 2 i a i s s s , , a n l 2 l s t i i p c a 2 d t t 5 1 5 1 l u r . Bd e0 1 e l t s – t 1 d u n l d i e e o m a 2 e n 4 6 g q 2 f n f2 e h1e n s d s s f a, , i s n0 0 n 2 r e n s o s aT. b 8 s s t o nn t er t i in 2ar s n 0a2l4t p o 7 c. a a n a c u n n 2 a . r F e n s a h i h V i as . f1s 0o er a2 i i t3 o1 i t lU s la r t n a 4 ce a e o r i n a v 0 2 s t y D a a a n 2 e p o d l i p t l 0 s . a g g t o g t t s a0 a a H c f a b e 0 n oe . a t e a t l 0 i i s oC t l c i s r 2r l i g l f uhn a t 2a n p p gW1p 3o t df l f f l . a d. i o 0 a a i a o t l o e u a a a a y l 8 2 . l n r e ge t t a py t fa encd1 co te p l c g l i n g i n i t r a 5 o0hetiY m i h a e o . s r a n l . p p e c p n o i n 0 a a t p h y f f i d 1 ) c 5 r p nt2 etFas a a o ag o eTot hs pv s a o o b s S t 1 2 0 n l n i ; i ) . a i d c c n c t s i . o0 c e t g t fmr 4 7 aca l r u y p c i a s e n n i o i s = 6nd.EC8 f u o d t o 0 6 t i o e r h o. e a f s s o 0 m m o o o r i l o l.2c m r m yeso r ) g i i a s 5 v en e 5 0a o m rcy a i r vi t t r heem0 r e r c a0u gowd s 0r0= p r e et u u e e n e e r 0 2 e e e ( e 2 a , i g s e a t t f t t t a bl f bi DcnTrhan l a0q0u0 hh na ( s e n 9 s T a c a c i s , t t i i t R t g d . y p 0 i o r s s s i i 2 0 0 l5 g g r 1 i r r r n . a a n l , r l . e d t h n me t gh0w0 er o 4 4 u1 mn t oh nh a m i 8 o c s d 0 3 a j 1 r e r a s l s s e ? v o t 8 n , k k k p n 0 1 ( i r r o o 2 h h n n i i o r 0 e y 0 a r r nr aia, 0i r a5a i.1uf Sa L Sa La uaeex D T e T h o t D h fi p r a c r b 4 m t w , l l l 8 p 0 0 t i x a hu K e s r 0 u M l e 8 t t l n, t 8cq ) ) M d h32ma ) ) ) ) ) ) ) ) , d d t a i . . r c r r g C D .o A A C no knYoo B C B D D 7ac n6h ho aa os ( ( ( ( ( ( nt ao af ( ( FCt ( c ma fl f ( f l i `

`

`

-

`

-

`

53

`

`

`

`

49

`

51

`

-

`

-

50

`

`

`

6.9 `

`

`

[June 2021]

-

52

`

`

`

` [June 2021]

[June 2021]

`

[June 2021]

[June 2021]


`

) ) ) ) ) ) ) A D B B B B B ( ( ( ( ( ( (

50.

) ) ) ) ) ) ) ) C A B B A C C C ( ( ( ( ( ( ( (

51.

) ) ) ) ) ) ) ) C D C A C A B B ( ( ( ( ( ( ( (

52.

) ) ) ) ) ) ) ) C B B B C B B D ( ( ( ( ( ( ( (

53.

) ) ) ) ) ) ) ) A B B A B C A A ( ( ( ( ( ( ( (

54.

) ) ) ) ) ) ) ) C C C B D C B C ( ( ( ( ( ( ( (

55.

) ) ) ) ) ) ) ) D B A C D D C B ( ( ( ( ( ( ( (

49. 48. 47. 46. 45. 44. 43.

0 0 0 0 0 0 0 0 , 0 , , 5 0 0 2 0 , 6 , , l 3 2 3 i N ) ) ) ) A B C D ( ( ( (

42. 41. 40. 39. 38. 37. 36.

n i a g l a t i p a c m r e t t r o h S / 0 5 2 , 2 1

35. 34. 33. 32. 31. 30. 29.

n i a g l a t i p a c m r e t g n o L / 0 0 0 , 0 9 , 2

28. 27. 26. 25. 24. 23. 22.

n i a g l a t i p a c m r e t g n o L / 0 0 5 , 8 8 , 3

21. 20. 19. 18. 17. 16. 15.

n i a g l a t i p a c m r e t g n o L / 0 6 3 , 1 3 , 2

rg e n pr i e 0t 0n 0e , 5 2y db e1 v2 i 0 e 2 c. e7 r 0 . )1 2 60 em go ar ( f th i j t A n .o m

0 6 7 , 9 1 , 1

n o i t a r e d i s n o c f o e u l a v l l u F

) 0 8 8 , 2 0 , 2 (

n o i t i s i u q c a f o t s o c d e x e d n I ) (

) 0 2 1 , 3 8 (

L C T L

s i % 0 5 e c n a l a b d n a. ’ ts p e c mr eu xo es sr i e h nt oo i t a m s o nr ef pe mm oo cc n di e‘ cd na ae hh ne eh nt or e td s e n r u e t e l n b i a %x 0a 5t

6.

7. 6. 5. 4. 3.

[June 2021] ) ) ) ) A B C D ( ( ( (

317   64,000 × 100 

14. 13. 12. 11. 10. 9. 8.

n mrnhrx i p e a oo iaocd t i u f h t r s ? n o c t 3 apyeamue 2 sebhywi tlnhdTt j b 2 aTe.roA s a2 e H r. r hp 0 i ye2 t . g k a u o b s r eiqarh r a gdclpkdh a e ana0 a e vcy gI 3el s i f h s t 0 e a t i o t r ce n okwrf7e e mn doo rgm f a s t ae g a s n t e g2ew s u 0 ur sBa0 e l r s eg a 1oos 2 et t v2 . mma r va 1 0 t eto0 e 2as e e rSm. . e h 1 r k 7 h t e h 0r y 0 ot t v . r t t ir na1 fe o nw eom0or f i

`

`

`

-

`

`

`

`

`

) e. /3 n 0 c qd . h 1 n o 0 i aT 7 ea i i 0c t 1 2 a 0pe., 3 0 rs0eg1: 0 5 e h 1Tw k,sh22 2 dT a5rc Y S u e l s l ( dsF1 o e 3 s r s0a 2 nfx0 a 0 uo )0 w e2 r h 3 o8eed/ ,sf 50 lrn2 e4e31bui7 0 a t g,s12 n2 xao a8o0. h ( n a = 21 i t . t 0 irT3 a s 8 . v . l i s 01 1 eo1 f i . t n Df213 a 7 h i s 0 2 nc 1 ht e 2n ar ou 0 . s2 5 ma o smWo/ 0d a C0 ah. ? Rs0eV A ?0 w r y2i s 2s 2 .i t nuMo1 o= uoqFH1l `

-

-

54

`

`

2. 1.

S E X A T T C E R I D : I T R A P

6.10

[June 2021]

55

Answers

HINTS FOR PAST EXAMINATION MCQs

2.


CRACKER | Tax Laws including GST & Customs Laws AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

N.S. ZAD, PRATIK NEVE TAXMANN FEBRUARY 2022 11TH EDITION 9789393880208 336 PAPERBACK

Rs. : 350 | USD : 35

Description This book 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 11 th Edition for CS-Executive | New Syllabus | June/ Dec. 2022 Exam, authored by CS N.S. Zad & CA Pratik Neve, with the following noteworthy features: u

Strictly as per the New Syllabus of ICSI

u

Coverage of this book includes: n

All Past Exam Questions, including: l

n u

CS Executive December 2021 | New Syllabus

[Practical MCQs] with hints

[Most Updated & Amended] Solutions in this book are provided as per the following: n n

[Income Tax Solutions] as per Assessment Year 2021-22 [GST/Customs Solutions] Amended & Updated GST Laws along with applicable Circulars/Notifications

u

[Amendments] Important amendments in Finance Act, 2020 & Finance Act, 2021

u

[Marks Distribution] Chapter-wise marks distribution

u

[Comparison with ICSI Study Material] Chapter-wise

u

Also Available: n

[MCQs] on Tax Laws

n

[QUICK REVISION CHARTS] for Tax Laws

n

Taxmann’s Combo for MCQs + QUICK REVISION CHARTS + CRACKER

ORDER NOW


Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.