CS EXECUTIVE – DIRECT TAX

(For Dec 2022 Exam)

PAST EXAM
ANALYSIS

BY CMA VIPUL SHAH 98812 36536

 CHAPTER 1 : BASICS CONCEPTS

IMPORTANT TOPICS TO BE COVERED

AVERAGE
WEIGHTAGE
• Merits and demerits of direct and indirect tax
2
• Contents of statute, Surcharge, Cess

• Definition of person, Assessment Year , Previous

Year , Company, HUF, an individual,
1 1

• Application of Income, Diversion of Income

• Tax planning, Tax avoidance, Tax evasion and Tax

management
Theory Practical

YES ACADEMY 88882 35235

 CHAPTER 2 : RESIDENTIAL STATUS

IMPORTANT TOPICS TO BE COVERED

AVERAGE
WEIGHTAGE
• Rules determining the Residential status section
6(1)
4
• Deemed resident section 6(1A)

• Additional conditions for ROR and RNOR Sec 6(6)

3
• Rules for determining the residential status of HUF
1
• Place of effective management

• Rules for determining the residential status of

firm, AOP, and BOI section 6(4) Theory Practical
• Section 7 and 9, When Indian Income is deemed to
accrue or arise in India

YES ACADEMY 88882 35235