CS Executive Module 1 Paper-4 Tax Laws - Jassprit S Johar

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The way of students is tough. The word “Tax” is very, dreadful for a student who not only has to understand but also has to apply many “Case Laws” and Sections In a given Situation, be It In an exam or in the article ship internship Though the subject of “Tax Laws” is very compendious and complex in nature, learning the same is not difficult and certainly not impossible. Anyone can win the battle with the subject if study is done with a positive frame of mind and with wilful thought Paper 4: Tax Laws for CS Executive comprises of Section A: Income Tax (50 Marks) and Section B: OST and Customs (50 Marks). This book covers the complete syllabus of Paper 4 This book makes a fresh and novel approach to study of “Tax Laws” keeping in view the requirement of students preparing for CS, CMA, BBA, MBA & B.Com examination in 20 19. It has been ensured that this book gives the student “what is required to study” and not “what he wants to study”.

This edition of the book has several unique features, to name a few

  1. Thoroughly revised edition up to 31/1/2019 and has been made reader friendly
  2. Thoroughly revised edition up to 31/1/2019 and has been made reader friendly
  3. The edition of Income Tax is relevant for Assessment Year 2019-2020 and edition of GST & Customs is relevant for Financial Year 2018-2019 which is relevant for students who will be appearing in CS and CMA examination in the year 2019.
  4. List of all sections relevant to a chapter is given at the start of the chapter
  5. Summary of each chapter is given at the end of the chapter. This will help the student to recapitulate the chapter at the time of revision in examination days
  6. Many practical examples have been solved at relevant places to help the understanding of the topics



  1. Introduction, Basic Concepts and Definitions under Income Tax Act, 1961
  2. Residential Status & Tax Incidence
  3. Concept & Calculation of Income Tax
  4. Agricultural Income & Its Tax Treatment
  5. Income under the Head-Salary
  6. Income under Head House Property
  7. Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP)
  8. Income under the Head ‘Capital Gains
  9. Income under the head ‘Other Sources
  10. Clubbing Of Incomes
  11. Set Off of Losses and Carry Forward of Losses
  12. Deductions from Gross Total Income (Chapter VIA of Income Tax Act, 1961)
  13. Incomes which are Exempt from Income Tax
  14. Procedure of Filing of Income Tax Returns
  15. Tax Deducted at Source
  16. Advance Payment of Tax and Interest Payable by Assessee
  17. Alternate Minimum Tax (Sections 115JC TO 115JF)
  18. Assessment of Individuals
  19. Assessment of Hindu Undivided Families (HUF)
  20. Classes of Companies
  21. Assessment of Partnership Firms
  22. Appeals and Revisions
  23. Penalties and Prosecution


  1. Basic Introduction to Goods and Services Tax (GST)
  2. Chargeability under CGST and IGST
  3. Supply under GST
  4. Exemptions under GST
  5. Value of Supply under GST
  6. Composition Scheme
  7. Time of Supply under GST
  8. Place of Supply (Section 10 -13)
  9. Input Tax Credit under GST (Sections 16, 17, 18)
  10. Payment of GST (Sections 49, 50 and Rules 85, 86, 87, 88)
  11. Registration under GST (Section 22 to.30)
  12. Invoice under GST (Section 31 to 34 of CGS):, Act, 2017 & Section 20 of IGST Act, 2017 Tax Invoice, Credit and Debit Notes of COST Rules, 2017)
  13. Provisions Relating to e-way Bill: Rule 138
  14. Filing of Return under GST (Section 37 to 48 of COST Act, 2017 Rules 59 to 84 of CGST Rules, 2017)
  15. Customs Act, 1962

About the Author

CA JS Johar is fellow Member of Institute of Chartered Accountants of India having qualified in May 2004. He has had a bright academic career and has completed his graduation from Guru Gobind Singh College of Commerce, Delhi University in 1999.

More Information
Author Jassprit S. Johar
Edition 1st Edition 2019
For for Nov 2020 exam
HSN 49011010
ISBN 9789351396703
Language English
Publisher Bharat