CS Professional Advanced Direct Tax Laws and Practice PYQ December 2025: Question Paper and Available Answers
CS Professional
5 - Advanced Direct 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 Professional 5 - Advanced Direct 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
- Frency and Falak Tyres Limited, an Indian Company engaged in the manufacture of Tyres in Gujrat, has adopted Ind AS from 1-4-2020. The following particulars are provided for the ye
- Based on the information provided in Question 1: (b) Compute the Minimum Alternate Tax (MAT) payable by the company for the Assessment Year 2025-26.
- Based on the information provided in Question 1: (c) Compute the amount of eligible MAT Credit u/s 115JAA of the Income Tax Act, 1961 to be carried forward by the company. Also exp
- Mr. Balwant, a resident individual, engaged in retail trade, reports a turnover of ₹2,97,50,000 for financial year 2024-25. The amount received in cash during the PY 2024-25 is ₹13
- Mr. Balwant, a resident individual, engaged in retail trade, reports a turnover of ₹2,97,50,000 for financial year 2024-25. The amount received in cash during the PY 2024-25 is ₹13
- Mr. Balwant, a resident individual, engaged in retail trade, reports a turnover of ₹2,97,50,000 for financial year 2024-25. The amount received in cash during the PY 2024-25 is ₹13
- Mr. Balwant, a resident individual, engaged in retail trade, reports a turnover of ₹2,97,50,000 for financial year 2024-25. The amount received in cash during the PY 2024-25 is ₹13
- Mr. Balwant, a resident individual, engaged in retail trade, reports a turnover of ₹2,97,50,000 for financial year 2024-25. The amount received in cash during the PY 2024-25 is ₹13
- Shanti (P) Ltd. is in the business of manufacturing electronic goods. For the assessment year 2025-26, it paid tax @15% on its book profit computed under section 115JB (MAT Provisi
- Ajay a resident individual aged 32 years, sold a plot of land on 17th March 2025. LTCG on such sale amounted to ₹5,00,000. Since he had no other income during PY 2024-25, he did no
- Varsha (P) Ltd., Bhopal has 2 centres viz. Unit A at Jabalpur and Unit B at Indore. Unit A is eligible for deduction under section 80-IB of the Income-tax Act. During the financial
- M/s Joshi Ranga & Sons, a partnership firm consisting of two partners, reports a net profit of ₹12,25,000 for the financial year 2024-25, before deduction of the following items: S
- M/s Joshi Ranga & Sons, a partnership firm consisting of two partners, reports a net profit of ₹12,25,000 for the financial year 2024-25, before deduction of the following items: S
- Ankita Arora aged 63 years and a resident in India, has a total income of ₹1,20,00,000 comprising: Income from trading in crypto currency ₹22,00,000 on 1st January, 2025 taxable un
- Renoll Food and Disposal Ltd. wants to sell one of its Food units (unit first) out of two units on 30th March, 2025, which was set up in June, 2017. Total consideration for sale of
- ABC Ltd., Chennai is a part of a large multi-national group. It is engaged in the manufacturing of kids' high-quality toys. During the financial year 2024-25, it sold goods to its
- Mohit Ltd. filed its return of income under section 139(1) on 14th September, 2023 for A.Y. 2023-24. The return was found to be defective, and an intimation was issued on 11th May,
- Greenwood Trust, registered under section 10(23C) (iv) as a charitable educational trust, is undergoing assessment under section 143(3). The Assessing Officer discovers that the tr
- Mrs. Radha Chandra, aged 65 years a Resident and ordinary resident in India during the financial year 2024-25. She is Indian classical singer and composer who performs concerts in
- Comment on the following independent situations, whether Jack Ltd. and Jill Inc. constitute associated enterprises under the provisions of Section 92A of the Income Tax Act, 1961:
- Comment on the following independent situations, whether Jack Ltd. and Jill Inc. constitute associated enterprises under the provisions of Section 92A of the Income Tax Act, 1961:
- Comment on the following independent situations, whether Jack Ltd. and Jill Inc. constitute associated enterprises under the provisions of Section 92A of the Income Tax Act, 1961:
- Comment on the following independent situations, whether Jack Ltd. and Jill Inc. constitute associated enterprises under the provisions of Section 92A of the Income Tax Act, 1961:
- Comment on the following independent situations, whether Jack Ltd. and Jill Inc. constitute associated enterprises under the provisions of Section 92A of the Income Tax Act, 1961:
- On 15th August 2024, Smt. Vandana, maternal aunt of Suresh, transferred ₹65 lakhs in his account. In this case, additions were made by the Assessing Officer, under section 68 of In
- Discuss the role of technology in enhancing direct tax compliance in India. What are the key benefits of technological Innovations in Tax Compliance ?
- Explain the cases where provision of GAAR is not applicable under Rule 10U of the Income Tax Rules.
- CAMBAY LLP has an income of ₹90,00,000 under the head profits and gains of business and profession. One of its businesses is eligible for deduction @ 100% of profits under section
- Simi Techno Ltd. (STL) is an Indian company, having its head office in Mumbai. For the P.Y. 2024-25, it furnished the following information of certain entities and the transactions
How to Prepare for CS Professional 5 - Advanced Direct 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.