CS Executive Tax Laws study plan

Compute taxable profits and gains of business or profession from a given set of adjustments, correctly applying disallowances under sections 40, 40A and 43B and depreciation rules.

Distinguish between revenue and capital expenditure and between capital and revenue receipts across at least 15 short scenarios.

Compute capital gains for short-term and long-term assets, applying indexation, exemptions under sections 54, 54B, 54EC and 54F, and the section 112A regime for listed equity.

Identify and compute income from other sources, including interest, dividend, winnings from lotteries and gifts under section 56(2)(x).

Map every element of the charging section to a fact pattern, deciding whether a transaction is a supply, a non-supply, or exempt.

Classify composite and mixed supplies and apply the principal supply test to at least 10 scenarios.

Determine place of supply for goods and services across domestic and cross-border situations, including the default and specific rules.

Determine time of supply under forward charge, reverse charge and voucher cases, and compute valuation using transaction value, related-party rules and notified valuation methods.

Compute salary income from a full salary structure, covering allowances, perquisites, retirement benefits, gratuity, leave encashment and section 89 relief.

Apply the standard deduction, entertainment allowance and professional tax treatment correctly and identify which perquisites are taxable for specified versus non-specified employees.

Compute income from house property for let-out, self-occupied and deemed let-out properties, applying municipal taxes, the 30 percent standard deduction, interest on borrowed capital and the section 71(3A) set-off cap.

Handle cases with more than two properties and arrears or unrealised rent.

Determine residential status for individuals and companies under section 6, including the deemed resident and RNOR tests, and apply the scope of total income under section 5 to each status.

Classify each head of income and apply the inter-head set-off and carry-forward rules under sections 70 to 80.

Apply Chapter VI-A deductions in the correct sequence, including the section 80CCE cap, 80CCD(1B), 80D, 80G and 80TTA or 80TTB, respecting the gross total income limits.

Compute total income and tax liability including rebate under section 87A, surcharge, marginal relief and health and education cess.

Identify the correct TDS section, rate and threshold for 20 payment scenarios, and state the due date and Form for each.

Compute advance tax instalments and interest under sections 234B and 234C for a given income profile, and list the consequences of default in return filing under sections 234A and 271F.

Determine ITC eligibility and reversal for blocked credits, common credit apportionment and time limits under the GST rules.

Explain the registration thresholds and compulsory registration triggers, and specify the correct invoice particulars, credit and debit notes, and the GSTR return sequence with due dates.

Compute assessable value for imports under customs valuation, including transaction value adjustments, landing charges and related-party considerations.

Apply the Customs Tariff classification rules and compute total import duty including basic customs duty, social welfare surcharge and IGST.

Outline the import and export documentation and clearance workflow, including bill of entry types, shipping bill and duty drawback basics.

Sequence the appeal hierarchy from adjudicating authority to Commissioner (Appeals), Appellate Tribunal and High Court, and state the time limits, pre-deposit and rectification provisions, plus the penalty and prosecution framework for both direct and GST laws.

Explain the equalisation levy, the significant economic presence test and the taxation of e-commerce operators under TDS and GST provisions, applying each to a fact pattern.

Distinguish tax avoidance from tax evasion and evaluate the legality of at least five tax-planning strategies across salary, house property and business income.

Apply the basics of double taxation relief under sections 90 and 91, transfer pricing concepts and the arm's length principle to simple cases.

Summarise GAAR, the general anti-avoidance provisions and their interaction with treaty benefits.

Revise all ten domains using the error log, re-solving every question missed in earlier weeks.

Take two full-length timed mock tests under exam conditions and score above 60 percent in each.

Rewrite condensed one-page summaries for the three highest-weight domains, using only sections and formulas.

Identify the five weakest sub-topics from mock performance and close each gap with targeted practice.