The programme of CS is divided into three levels- Foundation, Executive and Professional. The Executive level has two modules, with six papers divided into these two modules. In the first module of the Executive level has a paper on Tax Laws. The paper is very important as far as the job of a company secretary is concerned.

Parts of the Paper

The paper of Tax Laws is divided into three parts. The first part is Income Tax Act and 60 marks are allotted for this part. The second part is Service tax and the last part is VAT. 20 marks each are allotted for the second and the third parts.

Total Number of Questions

The number of questions in the paper of Tax Laws is 8, and these 8 questions carry a total of 100 marks.

Details of the Paper

In part A there are six questions given, out of which question number 1 is compulsory and students have answer any three from the remaining five. In part B there is question number 7. There are five sub questions for this question, with the students having a choice to answer any four. Each of the questions carries 5 marks. The last part has question number 8. There are four sub questions in it, with a choice to answer any two, each carrying 10 marks.

Questions That Frequently Make It To The Paper

Here you would find numerical questions in plenty. However, you can also expect theoretical questions but the numbers would be limited. As mentioned early, question number 1 is compulsory and this question has three sub-parts. First part is a multiple choice question, second part could possibly be a fill in the blanks or sometimes it is a numerical question, and the last part could be anything. Remaining questions are a mix of numerical and theoretical questions.

As for the theoretical part, you can expect question from income tax Act 1961, 54G, 54GA, VAT, Sales Tax, Service Tax etc.

Download Institute of Company Secretaries of India (ICSI) Executive Programme - Module I Tax Laws Papers

• Download Institute of Company Secretaries of India (ICSI) Executive Programme - Module I Tax Laws Question Paper 1
• Download Institute of Company Secretaries of India (ICSI) Executive Programme - Module I Tax Laws Question Paper 2
• Download Institute of Company Secretaries of India (ICSI) Executive Programme - Module I Tax Laws Question Paper 3
• Download Institute of Company Secretaries of India (ICSI) Executive Programme - Module I Tax Laws Question Paper 4
• Download Institute of Company Secretaries of India (ICSI) Executive Programme - Module I Tax Laws Question Paper 5