CS Executive Tax Laws and Practice PYQ December 2025: Question Paper and Available Answers
CS Executive
Tax Laws and Practice
PYQS Series
December 2025
29 Questions Indexed
ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Executive Tax Laws and Practice PYQS (December 2025). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- Karan, aged 38 years, working as Sales Manager with Arjun Grand Ltd., provides the following information for the year ended 31st March, 2025: Particulars Amount (₹) Basic salary 6,
- Karan, aged 38 years, working as Sales Manager with Arjun Grand Ltd., provides the following information for the year ended 31st March, 2025: Particulars Amount (₹) Basic salary 6,
- On the basis of the above information, you are required to give the following answers, assuming that he has shifted out of the default tax regime under section 115BAC : Compute the
- Karan, aged 38 years, working as Sales Manager with Arjun Grand Ltd., provides the following information for the year ended 31st March, 2025: Particulars Amount (₹) Basic salary 6,
- Karan, aged 38 years, working as Sales Manager with Arjun Grand Ltd., provides the following information for the year ended 31st March, 2025: Particulars Amount (₹) Basic salary 6,
- Rakesh, a resident individual, provides the following Profit & Loss Account for the year ending 31st March 2025, from his business. You are required to compute income under the hea
- Anju Lata owns the two-house properties in India. The first House is in Delhi and used by her for self-residence during the financial year 2024-25. Municipal Value of this house wa
- Pratap, aged 40 years, is a salaried employee with Lalit Limited. He has furnished the following details for the financial year 2024-25: S. No. Particulars Amount (₹) (i) Gross sal
- Vikram, a resident individual aged 45 years, received the following incomes during the previous year 2024-25: S. No. Particulars Amount (₹) (i) Dividend from Indian Company 8,40,00
- Chirag a resident individual, aged 62 years sold an urban agricultural land for ₹ 74 lakhs to Anupam on July 15, 2024 when the stamp duty value of agricultural land was ₹ 95 lakhs.
- Arvind, who is a resident but not ordinarily resident (NOR), received the following incomes during the previous year 2024-25: S. No. Particulars Amount (₹) (i) Salary received in I
- Specify all the documents in which quoting of Aadhaar Number is mandatory u/s 139AA of the Income Tax Act, 1961. Also explain to whom provisions of section 139AA does not apply.
- What is the time limit for filing of Updated Return u/s 139(8A) of the Income Tax Act, 1961 ? Also explain the situations where Updated Return u/s 139(8A) cannot be filed.
- Explain the provisions relating to deduction of tax at source on payment of Transfer of Virtual Digital Assets u/s 194S and exception thereon under the Income Tax Act, 1961.
- Neelam, a resident individual, received the following incomes during the financial year 2024-25: S. No. Particulars Amount (₹) (i) Agricultural income from land in Pune (Maharashtr
- Nishit and Nikhil are minor sons of Sunil and Sheetal. For the previous year 2024-25 business income of Sunil is ₹ 5,40,000 p.a. and Salary Income of Sheetal is ₹ 30,000 per month.
- Harish, a citizen of India and the Karta of an HUF is employed in M/s PWD Pvt. Ltd. He is drawing monthly salary of ₹ 40,000 in India. On August 31st, 2024 he was transferred to th
- M/s Optitech Solutions Pvt. Ltd., a registered supplier in Mumbai, Maharashtra, is engaged in manufacturing electronic appliances and providing IT support services. The company fur
- M/s Optitech Solutions Pvt. Ltd., a registered supplier in Mumbai, Maharashtra, is engaged in manufacturing electronic appliances and providing IT support services. The company fur
- M/s Optitech Solutions Pvt. Ltd., a registered supplier in Mumbai, Maharashtra, is engaged in manufacturing electronic appliances and providing IT support services. The company fur
- M/s Optitech Solutions Pvt. Ltd., a registered supplier in Mumbai, Maharashtra, is engaged in manufacturing electronic appliances and providing IT support services. The company fur
- Keshav Ltd., a registered supplier, has supplied machinery to Ganesh Ltd. (a supplier registered in the same State). Determine the value of taxable supply made by Keshav Ltd. to Ga
- Ramesh, a registered supplier in Delhi, enters into a contract to supply and install an air conditioning system in a Royal Garden Hotel located in Punjab. The air conditioning syst
- M/s Delta Manufacturers Ltd., a registered company in Gujarat, is engaged in manufacturing of taxable goods. The following transactions took place during the month of July, 2025: (
- M/s Global Imports Ltd., a company based in Mumbai, imported a consignment of industrial machinery from Germany on CIF (Cost, Insurance, Freight) basis. Compute the assessable valu
- Ranjan Enterprises is entitled for exemption from tax under GST law. However, it collected tax from its buyers worth ₹ 70,000 in the month of May, 2025. It has not deposited the sa
- Ms. Aruna Pathak is engaged in the business of works contract services and seeks your guidance as to specific records required to maintained by her under GST laws.
- M/s Zenith Systems, a registered supplier in Delhi, is engaged in the manufacture and supply of industrial tools. The following events occurred during the month of June, 2025: (1)
- State whether the following supplies would be treated as supply of goods or supply of services as per Schedule II of CGST Act, 2017: (a) Renting of immovable property. (b) Goods fo
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