CS Executive Tax Laws and Practice PYQ June 2026: Question Paper and Available Answers
CS Executive
Tax Laws and Practice
PYQS Series
June 2026
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 2026). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- Lalit, a resident individual, aged 54 years, is engaged in the business of manufacturing clothes. He earned profit of ₹82,50,000 as per profit and loss account after debiting and c
- Lalit, a resident individual, aged 54 years, is engaged in the business of manufacturing clothes. He earned profit of ₹82,50,000 as per profit and loss account after debiting and c
- Lalit, a resident individual, aged 54 years, is engaged in the business of manufacturing clothes. He earned profit of ₹82,50,000 as per profit and loss account after debiting and c
- Lalit, a resident individual, aged 54 years, is engaged in the business of manufacturing clothes. He earned profit of ₹82,50,000 as per profit and loss account after debiting and c
- Lalit, a resident individual, aged 54 years, is engaged in the business of manufacturing clothes. He earned profit of ₹82,50,000 as per profit and loss account after debiting and c
- Rajiv Gupta, aged 45, is employed as a Finance Manager in XYZ Pvt. Ltd., in Mumbai. During the financial year 2025-26, he received the following emoluments: Particulars Amount (i)
- Ms. Neha, a resident individual, received the following incomes during the financial year 2025-26: (i) Cash Gift of ₹80,000 from a close family friend on her birthday. (ii) A weddi
- Ramesh, a resident individual, submits the following information for the financial year 2025-26: Particulars Amount (₹) Income from house property (Net) 60,000 Business A Loss of t
- Raghav, aged 34, a resident individual, furnishes the following details of investments and expenses for the financial year 2025-26. His Gross Total Income (GTI) before Chapter VI-A
- Mr. Bhanu, a citizen of India, stay 45 days in India during the financial year 2025-26, earlier to this year he always stayed in India. He provides the following income details dur
- Anupam owns a residential house property in Noida (UP). It has two equal residential units-Unit I and Unit II. Unit I is self-occupied by Anupam for his residential purpose, while
- Specify the persons who are not required to pay advance tax as per the provisions of the Income-tax Act, 1961. Is advance tax payable on capital gains and lottery income? Give your
- Who all are required to mandatorily file the Return of Loss as per Section 80 of Income Tax Act, 1961?
- Updated return under section 139(8A) cannot be filed if original return is a loss return under section 139(3). Explain the validity of above statement in the context of Income Tax
- On 10th January 2026, Amit (a bank employee) received ₹6,00,000 towards interest on enhanced compensation from State Government in respect of compulsory acquisition of his land eff
- Mr. Pankaj, age 85 years, a resident individual, gives the following particulars of his Income for the financial year 2025-26: Particulars Amount (₹) Pension received from Central
- Karan Bothra, a resident individual, provides the following details relating to the financial year 2025-26: (i) Short-term capital loss from sale of shares (STT paid): ₹1,20,000 (i
- M/s Khatri Electronics Pvt. Ltd. a registered supplier in Bengaluru, Karnataka provides the following information relating to the Inward and Outward supply made during the month of
- M/s Khatri Electronics Pvt. Ltd. a registered supplier in Bengaluru, Karnataka provides the following information relating to the Inward and Outward supply made during the month of
- M/s Khatri Electronics Pvt. Ltd. a registered supplier in Bengaluru, Karnataka provides the following information relating to the Inward and Outward supply made during the month of
- M/s Khatri Electronics Pvt. Ltd. a registered supplier in Bengaluru, Karnataka provides the following information relating to the Inward and Outward supply made during the month of
- Banshi Lal & Co., a firm of Tax Consultants, issued invoice for services rendered to Mr. Amit on 7th September, 2025. Determine the time of supply in the following independent case
- Shri Keshri Pvt, Ltd., a registered supplier from Rajasthan, furnishes the following information relating to goods sold by it to Shri Balaji Pvt. Ltd. in Rajasthan, during the mont
- Arihant Ltd., a registered supplier from Rajkot, is engaged in the manufacture of heavy machinery. The company provides the following details of purchases made/services availed by
- M/s Rajkumar Enterprises have imported a machine from U.K. and furnished the following particulars in relation to such import: S. No. Particulars Amount (i) F.O.B. cost of the mach
- Ramada Ltd., registered under GST as normal taxpayer, is winding up its business in Uttar Pradesh. The Tax Consultant of Ramada Ltd. has suggested that Ramada Ltd. will have to fil
- Determine whether the suppliers in the following cases are eligible for composition levy, under section 10(1) and 10(2) of CGST Act, 2017 provided their turnover in preceding finan
- GST is payable on advance received for supply of goods and services taxable under forward charge. Explain this statement along with correct legal provisions as per GST Law.
- Mention the names of any five "Types of Custom Duty" on Import Goods covered under Schedule I of Custom Tariff Act, 1975.
How to Prepare for CS Executive Tax Laws and Practice
Use past questions to practise the paper format and review available answers. Check the current syllabus, applicable law and examination duration before attempting a timed paper.