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 3^rd Edition for the CS-Executive | New Syllabus | Dec. 2024/June 2025 Exams. This book is authored by CA (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features:

• Strictly as per the New Syllabus of ICSI
• [Comprehensive Coverage]
  • Past Exam Questions (Topic-wise), including:
    • CS Executive June 2024 | Suggested Answers
  • Multiple Choice Questions (MCQs)
  • Case Law Based Questions
• [Most Updated & Amended] Solutions in this book are provided as per the latest applicable provisions and amendments under the respective laws
• [Chapter-wise Marks Distribution] from Dec. 2023
• [Exam Trend Analysis] for previous exams, from Dec. 2023
• Chapter-wise Comparison with ICSI Study Material

The contents of this book are as follows

• Part I – Direct Tax

• • Direct Tax at a Glance
  • Basic Concepts of Income Tax
  • Incomes which do not form part of total income
  • Income Under the Head Salary
  • Income Under the Head House Property
  • Profits and Gains from Business and Profession
  • Capital Gains
  • Income from Other Sources
  • Clubbing Provisions and Set-off and/or Carry Forward of Losses
  • Deductions
  • Computation of Total Income and Tax Liability of Various Entities
  • Classification and Tax Incidence on Companies
  • Procedural Compliance
• Part II – Indirect Tax (GST & Customs)
  • Concept of Indirect Taxes at a Glance
  • Basics of Goods and Services Tax
  • Levy and Collection of GST
  • Time, Value and Place of Supply
  • Input Tax Credit and Computation of GST Liability
  • Procedural Compliance under GST
  • Overview of Customs Act