CS Executive (Tax Law) Syllabus 2022, Latest Exam Pattern, Mock Test, Important MCQ
Detail Information about CS Executive (Tax Law) has published notification 2022 for the recruitment of CS Executive vacancies. Those Candidates who are Interested to the following vacancy and completed all Eligibility Criteria can read the Notification & Apply Online. In this page we provide the Complete Syllabus of this Recruitment with Latest Update Exam Pattern and the Exam Date also
CS Executive (Tax Law) Syllabus 2022
Module 1
Paper 1- Jurisprudence, Interpretation and General Laws (Descriptive) :
1. Sources of Law
2. Constitution of India
3. Interpretation of Statutes
4. General Clauses Act, 1897
5. Administrative Laws
6. Law of Torts
7. Limitation Act, 1963
8. Civil Procedure Code, 1908
9. Indian Penal Code, 1860
10. Criminal Procedure Code, 1973
11. Indian Evidence Act, 1872
12. Special Courts, Tribunals under Companies Act & Other Legislations
13. Arbitration and Conciliation Act, 1996
14. Indian Stamp Act, 1899
15. Registration Act, 1908: Registration of Documents
16. Right to Information Act, 2005
17. Information Technology Act, 2000
Paper 2 Company Law (Descriptive) :
Part I: Company Law, Principles & Concepts :-
1. Introduction to Company Law
2. Shares and Share Capital
3. Members and Shareholders
4. Debt Instruments
5. Charges:Creation of Charges
6. Distribution of Profits
7. Corporate Social Responsibility
8. Accounts, Audit and Auditors
9. Transparency and Disclosures
10. An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions.
11. Registers and Records
12. An overview of Corporate Reorganization :Introduction of Compromises, Arrangement and amalgamation, Oppression and Mismanagement, Liquidation and winding-up; Overview of Registered Valuers; Registration Offices and Fees
13. Introduction to MCA 21 and filing in XBRL.
14. Global Trends and Developments in Company Law.
Part II : Company Administration and Meetings – Law and Practices
15. Board Constitution and its Powers
16. Directors
17. Key Managerial Personnel (KMP’s) and their Remuneration
18. Meetings of Board and its Committees
19. General Meetings
20. Virtual Meetings
Part III: Company Secretary as a Profession
21. Legal framework governing Company Secretaries
22. Secretarial Standards Board
23. Mega Firms
Paper 3 Setting up of Business Entities and Closure (Descriptive) :-
Part A: Setting up of Business :-
1. Choice of Business Organization
2. Company
3. Charter documents of Companies
4. Legal status of Registered Companies
5. Limited Liability Partnership
6. Other forms of business organizations
7. Institutions Not For Profit &NGOs
8. Financial Services Organization: NBFCs
9. Start-ups
10. Joint Ventures
11. Setting up of Business outside India
12. Conversion of existing business entity
Part B: Registration; Licenses & Compliances :-
13. Various Initial Registrations and Licenses
14. Maintenance of Registers and Records
15. Identifying laws applicable to various Industries and their initial compliances
17. Compliances under Labour Laws (Provisions applicable for setting up of business)
18. Compliances relating to Environmental laws (Provisions applicable for setting up of business)
Part C :Insolvency; Winding up& Closure of Business :-
19. Dormant Company
20. Strike off and restoration of name of the company and LLP.
21. Insolvency Resolution process; Liquidation and Winding-up: An overview.
Paper 4 Tax Laws (Objective) :-
Part I: Direct Taxes :-
1. Direct Taxes at a Glance
2. Basic concepts of Income Tax
3. Incomes which do not form part of Total Income
4. Computation of Income under Various Heads
5. Clubbing provisions and Set Off and / or Carry Forward of Losses
6. Deductions from Gross Total Income & Rebate and Relief
7. Computation of Total Income and Tax Liability of various entities
8. Classification and Tax Incidence on Companies
9. Procedural Compliance
10. Assessment, Appeals &Revision
Part II: Indirect Taxes :-
(A) Goods and Service Tax
11. Concept of Indirect Taxes at a glance
12. Basics of Goods and Services Tax ‘GST
13. Concept of Time, Value & Place of Taxable Supply
14. Input Tax Credit & Computation of GST Liability- Overview
15. Procedural Compliance under GST
16. Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST), and GST Compensation to States.
(B) Customs Act
17. Overview of Customs Act
Module 2- Paper 5 Corporate & Management Accounting (Objective) :-
Part I: Corporate Accounting :
1. Introduction to Financial Accounting.
2. Introduction to Corporate Accounting
3. Accounting for Share Capital
4. Accounting for Debentures
5. Related Aspects of Company Accounts
6. Financial Statements Interpretation
7. Consolidation of Accounts as per Companies Act, 2013
8. Corporate Financial Reporting
9. Cash Flow Statements
10. Accounting Standards (AS)
11. National and International Accounting Authorities.
12. Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India
Part II: Management Accounting and Valuation :-
13. An Overview of Cost
14. Cost Accounting Records & Cost Audit under Companies Act, 2013
15. Budget, Budgeting and Budgetary Control
16. Ratio Analysis
17. Management Reporting (Management Information Systems)
18. Decision Making Tools
19. Valuation Principles & Framework: Conceptual Framework of Valuation, Valuation rules
20. Valuation of Shares, Business and Intangible Assets
21. Accounting for Share based payments (IndAS 102)
22. Business and Intangible Assets
23. Methods of Valuation
Paper 6 Securities Laws & Capital Markets (Descriptive) :-
Part I: Securities Laws :-
1. Securities Contracts (Regulations) Act 1956
2. Securities and Exchange Board of India Act, 1992
3. Depositories Act, 1996
4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009.
5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.
7. SEBI (Buyback of Securities) Regulations, 1998
8. SEBI (Delisting of Equity Shares) Regulations, 2009
9. An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
10. An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002.
11. SEBI (Prohibition of Insider Trading) Regulations, 2015
12. Mutual Funds
13. Collective Investment Schemes
14. SEBI (Ombudsman) Regulations, 2003
Part II: Capital Market & Intermediaries
15. Structure of Capital Market
I. Primary Market
a. Capital Market Investment Institutions-Domestic Financial Institutions(DFI), Qualified Institutional Buyers(QIB), Foreign Portfolio Investors (FPI), Private Equity, Angel Funds, HNIs, Venture Capital, Pension Funds, Alternative Investment Funds.
b. Capital Market Instruments-Equities, Preference Shares, Shares with Differential Voting Rights, Corporate Debt, NonConvertible Debentures(NCD), Partly, Fully and Optionally Convertible Debentures, Bonds, Foreign Currency Convertible Bonds(FCCB), Foreign Currency Exchangeable Bonds (FCEB) Indian Depository Receipts (IDR),Derivatives, Warrants;
c. Aspects of Primary Market- book building, ASBA, Green Shoe Option.
II. Secondary Market :
Development of Stock market in India; Stock market & its operations, Trading Mechanism, Block and Bulk deals, Grouping,
Basis of Sensex, Nifty; Suspension and Penalties; Surveillance Mechanism; Risk management in Secondary market, Impact of
Various Policies on Stock Markets such as Credit Policy of RBI, Fed Policy, Inflation index, CPI, WPI, etc.
16. Securities Market Intermediaries
Paper 7 Economic, Business and Commercial Laws (Descriptive) :-
Part I Foreign Exchange Management &NBFCs :
1. Reserve Bank of India Act, 1934
2. Foreign Exchange Management Act, 1999
3. Foreign Exchange Transactions & Compliances
4. Foreign Contribution (Regulation) Act, 2010
5. Foreign Direct Investments – Regulations & FDI Policy
6. Overseas Direct Investment: ODI Policy, foreign currency remittances, Setting up of Subsidiary/Joint Venture/Branch Office.
7. Liberalized Remittance Scheme
8. External Commercial Borrowings (ECB)
9. Foreign Trade Policy & Procedure
10. Non-Banking Finance Companies(NBFCs)
11. Special Economic Zones Act, 2005
Part II Competition Law :
12. Competition Act, 2002
Part III Business & Commercial Laws :
Consumer Protection :-
13. Consumer Protection Act, 1986
14. Essential Commodities Act, 1955
15. Legal Metrology Act, 2009
Property Law :
16. Transfer of Property Act, 1882
17. Real Estate (Regulation and Development) Act, 2016
Anti-Corruption Laws :
18. Benami Transaction Prohibitions (Act)
19. Prevention of Money Laundering
Business Laws :
20. Indian Contracts Act, 1872
21. Specific Relief Act, 1963
22. Sale of Goods Act, 1930
23. Partnership Act, 1932: Rights and Liabilities of Partners
24. Negotiable Instrument Act, 1881
Paper 8 Financial and Strategic Management (Objective) :-
Part I:Financial Management :
1. Nature and Scope of Financial Management
2. Capital Budgeting
3. Capital Structure
4. Sources of raising long-term finance and Cost of Capital
5. Project Finance
6. Dividend Policy
7. Working Capital
8. Security Analysis
9. Portfolio Management
Part II: Strategic Management :
10. Introduction to Management
11. Introduction to Strategic Management
12. Business Policy and Formulation of Functional Strategy
13. Strategic Analysis and Planning
14. Strategic Implementation and Control: Issues in Strategy Implementation
15. Analysing Strategic Edge
CS Executive (Tax Law) Exam Pattern 2022
Marking Scheme :
For descriptive/subjective questions - There is no negative marking
For objective questions - 0.25 mark to be deducted for each wrong response and 1 mark is awarded for each correct answer
| Paper | Subject | No.of Question | Marks | Duration |
| Module 1 Paper 1 | Jurisprudence, Interpretation and General Laws (Descriptive) | 100 | 100 | 03 Hour |
| Paper 2 | Company Law (Descriptive) | 100 | 100 | 03 Hour |
| Paper 3 | Setting up of Business Entities and Closure (Descriptive) | 100 | 100 | 03 Hour |
| Paper 4 | Tax Laws (Objective) | 100 | 100 | 03 Hour |
| Module 2 Paper 5 | Corporate & Management Accounting (Objective) | 100 | 100 | 03 Hour |
| Paper 6 | Securities Laws & Capital Markets (Descriptive) | 100 | 100 | 03 Hour |
| Paper 7 | Economic, Business and Commercial Laws (Descriptive) | 100 | 100 | 03 Hour |
| Paper 8 | Financial and Strategic Management (Objective) | 100 | 100 | 03 Hour |
Tax Law :
Negative Marking : 0.25
| Module | Paper | Parts | No.of Question | Marks | Duration |
| Module 1 | Paper 4. Tax Law (Objective) | Part A: Direct Taxes | 50 | 50 | 3 Hour |
| Part B: Indirect Taxes | 50 | 50 | |||
| Total | 100 | 100 | 3 Hour |
Important Link :
CS Executive (Tax Law) Free Mock Test : Available Here
CS Executive (Tax Law) Question Paper & MCQ : Available Here
CS Executive (Tax Law) Exam Syllabus & Pattern : Available Here
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