CS Executive Tax Laws and Practice PYQ June 2025: Question Paper and Available Answers
CS Executive
Tax Laws and Practice
PYQS Series
June 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 (June 2025). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- Mrs. Ankita aged 50 years, a resident individual and practicing Company Secretary, furnishes you the receipts and payments account for the financial year 2024-25. Receipt and Payme
- Mrs. Ankita aged 50 years, a resident individual and practicing Company Secretary, furnishes you the receipts and payments account for the financial year 2024-25. Receipt and Payme
- Mrs. Ankita aged 50 years, a resident individual and practicing Company Secretary, furnishes you the receipts and payments account for the financial year 2024-25. Receipt and Payme
- Mrs. Ankita aged 50 years, a resident individual and practicing Company Secretary, furnishes you the receipts and payments account for the financial year 2024-25. Receipt and Payme
- Mrs. Ankita aged 50 years, a resident individual and practicing Company Secretary, furnishes you the receipts and payments account for the financial year 2024-25. Receipt and Payme
- Mr. Sunil Joshi, age 63 years, a resident individual, gives the following particulars of his receipts for financial year 2024-25: Particulars Amount (₹) Installment received from t
- Mr. Ramesh furnishes the following details for year ended 31.03.2025 : Particulars Amount (₹) Short Term Capital Gain 3,80,000 Loss from Speculative Business 1,50,000 Long Term Cap
- Sanjay owns a house property whose Municipal Value, Fair Rent and Standard Rent are ₹ 96,000, ₹ 1,26,000 and ₹ 1,08,000 (per annum), respectively. During the financial year 2024-25
- The particulars given below are of Mr. Ramaswamy's income (age 57 years) posted in J. K. Swami Pvt. Ltd. in Hyderabad, for the previous year 2024-25: (1) Basic Pay 30,000 per month
- Prakash (age 41 years), who is a resident in India, is a person with disability (disability below 80%), he provides the following particulars of his income for the year ended 31.3.
- Manish purchased 1,000 listed equity shares of ₹ 10 each at ₹ 100/- per share from a broker on 4th May, 2016. He paid ₹ 3,000 as brokerage. On 15th March, 2024, he was given bonus
- Gangotri Files Ltd. filed its return of income for the assessment year 2024-25, on 15th December 2024. On 2nd March, 2025, the accountant of Gangotri Files Ltd. realised that he ha
- Raghuveer has two minor children, viz., Master A and Master B. Master A is a child artist and Master B is suffering from diseases specified under section 80U of the Income Tax Act,
- Which are all persons required to mandatorily file the Return of Loss as per Section 80 of Income Tax Act, 1961. Also explain the consequences of Non-filing of Return of Loss in ti
- On 9th January, 2025, Amit (a bank employee) received ₹ 6,00,000 towards interest on enhanced compensation from State Government in respect of compulsory acquisition of his land ef
- Examine the applicability of Tax Deduction at Sources (TDS) or Tax Collection at Source (TCS) as per the Income Act, 1961 for the assessment year 2025-26 in the following independe
- Examine the tax implications of the following transactions under Income Tax Act, 1961 for the assessment year 2025-26 : (Give brief reason) (a) Government of India has appointed Mr
- Hanuman Ltd. is a paper manufacturing company having a GST registration from Jaipur (Rajasthan). Its manufacturing unit is situated in Ahmedabad (Gujrat). It gives the following in
- Hanuman Ltd. is a paper manufacturing company having a GST registration from Jaipur (Rajasthan). Its manufacturing unit is situated in Ahmedabad (Gujrat). It gives the following in
- Hanuman Ltd. is a paper manufacturing company having a GST registration from Jaipur (Rajasthan). Its manufacturing unit is situated in Ahmedabad (Gujrat). It gives the following in
- Hanuman Ltd. is a paper manufacturing company having a GST registration from Jaipur (Rajasthan). Its manufacturing unit is situated in Ahmedabad (Gujrat). It gives the following in
- Determine the place of supply with reference to the GST Law in the following independent cases: (i) Mr. Joy Jacob, an unregistered person of Asansol, West Bengal sends a courier th
- Divya Ltd., a registered supplier from Gujrat, is engaged in the manufacture of passenger autos. The company provides the following details of purchases made/services availed by it
- Ravindra Rao, a registered person in Indore, Madhya Pradesh has provided the following information regarding outward transactions made during the month of January, 2025: S. No. Par
- Karan Enterprises, registered in Patna (Bihar), is engaged in printing and selling of books as well as trading of stationery item. He has provided following information of a consig
- Piyush Pvt. Ltd. have imported a machine from U.K. and furnished following particulars in relation to such import: S. No. Particulars Amount 1. F.O.B. cost of the machine 30,000 U.
- GST Audit by tax Authorities can be done under section 65 of CGST Act, 2017 read with rule 101 of CGST Rule 2017. Write a brief note on the salient features of such audit.
- Discuss the provisions relating to issue of an invoice/document in the following circumstances : (a) Advance payment is received against a supply, but subsequently no supplies are
- Explain when can provisional refund be granted under GST law. Also explain the conditions for grant of provisional refund.
How to Prepare for CS Executive Tax Laws and Practice
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