With CS executive, the exams are always pretty close and everyone is gearing up to get the best results in the exam. Today we bring you the key topics for CS Executive for the upcoming exams for 2021 and 2022.
Students expecting 60+ points should prepare the entire curriculum and be ideally adaptable to any topic in the module. Also, to better prepare for the exam, it is essential to go through CS executive important questions and critical thinking questions. You can also take CS pen drive classes for better preparation.
So, let’s see what are those CS Executive Important Topics / Questions for 2021 and 2022!!
- Features of a Good Taxation System.
- Differences between direct and indirect taxes
- Canons Of Taxes
- Briefly explain the tax structure in India
- Economic significance of taxes
CS Executive New Syllabus Tax Laws Important Topics: Basic concepts of Income Tax:
- Definition of assessee, Assessment Year, Previous Year
- Residential Status
- Capital and Revenue Receipts
- Tax incidence vis-a-vis residential status
- Test of Residency for Individuals, HUF, And Company
- Distinguish between Resident and Not Ordinary Resident
- Meaning and Scope of Total Income
- Tax Rates
- Computation of Taxable Income and Tax Liability of an Assessee
- Guiding Principles for Determination of Place of Effective Management (POEM) of a Company
- Income deemed to arise or assure in India
CS Executive New Syllabus Tax Laws Crucial Topics: Incomes that do not form part of Total Income
Well, incomes are all equally crucial, but these few are the most important. Most of them are going to see when you will study Heads of Income.
- Agricultural Income
- Share of profit received by the partner
- Interest to non-residents
- Income from growing and manufacturing of tea
- Leave travel concession
- Interest on notified savings certificates
- Allowances for meeting business expenditure
- Partial withdrawal from NPS.
- Retrenchment compensation
- Salary of a non-resident member of crew & foreign employee
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