CS Executive June 2025 Question Paper Tax Laws and Practice

FOR CS EXECUTIVE EXAM PREPARATION

CS Executive 2025
Question Paper · Tax
Laws and Practice
EXAM YEAR TYPE SUBJECT

CS Executive 2025 Question Paper Tax Laws and Practice
DATE

June 2025

Notes · Sample Papers · Previous Year Papers · Mock Tests

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NEW SYLLABUS
527
Roll No. ..................................... : 1 :

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Time allowed : 3 hours Maximum marks : 100

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Total number of questions : 6 Total number of printed pages : 16

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NOTE :ag
(1) Answer ALL Questions.
(2) ALL the references to sections in Part-I of the Question Paper relate to the Income-
Tax Act, 1961 and relevant Assessment Year 2025-26 unless stated otherwise.
(3) ALL the references to sections in Part-II of the Question Paper relates to the
Provisions of GST Laws and the Customs Act, 1962.

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(4) Wherever necessary, suitable assumptions can be made by the candidate and stated
clearly in the answer.
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(5) Working notes should form part

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1. Mrs. Ankita aged 50 years, a resident individual and practicing Company Secretary, furnishes
you the receipts and payments account for the financial year 2024-25.
Receipt and Payment Account
Receipt Amount Payment Amount

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(`) (`)

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c. o and at Bank as on 1.4.2024
Opening balance Cash on hand Staff salary, bonus and stipend

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10,000 to articled assistants 21,00,000

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Other administrative 11,50,000

ag (Gross) 50,00,000
Rent from House Property 60,000 Office rent paid in a Complex 30,000
Motor car loan from SBI Bank Housing loan repaid to SBI
(on 1.1.2025 @ 9% p.a.) 2,40,000 (includes interest of ` 80,000) 1,88,000

1/2025/TLP/NS P.T.O.

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Interest from Saving bank 12,500 Life insurance premium of her
account spouse (10% of sum assured) 24,000
Motor car (acquired on 1st Jan.,
2025 by A/c payee cheque) 4,25,000
Medical insurance premium
(for self and her husband paid
through mobile UPI) 18,000
Books bought on 1.07.2024
(annual publications by A/c
payee cheque) 20,000
Computer acquired on
1.12.2024 by A/c payee cheque
(for professional use) 30,000
Public provident fund
subscription for own 20,000
Motor car maintenance 20,000
Closing balance Cash on hand
and at Bank as on 31.3.2025 12,97,500

53,22,500 53,22,500

Following further information is given to you :
(1) She occupies 50% of the building for own residence and let out the balance for
residential use at a monthly rent of ` 5,000. The building was constructed during
the year 1997-98, when the housing loan was obtained.
(2) Motor car was put to use both for official and personal purpose. 1/5th of the motor
car use is used for personal purpose.

1/2025/TLP/NS Contd. ........

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(3) The written down value of assets as on 01.04.2024 are given below :

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Furniture & Fittings : ` 60,000

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Plant & Machinery (Air-conditioners, Photocopiers, etc.) : ` 80,000

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Computers : ` 50,000
a the basis of the above information, you are required to give the following answers, assuming
On

that she has shifted out of the default tax regime under section 115BAC :

(a) Compute the income chargeable under the head of house property for Ankita for

the assessment year 2025-26.

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(3 marks)

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m & Profession for Ankita for the assessment
(b) Compute the total depreciation allowable as per Income Tax Act, 1961 under the

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head of Profits and Gains from Business

year 2025-26. ag
(3 marks)

(c) Compute the total income chargeable under the head of Profits and Gains from Business

& Profession for Ankita for the assessment year 2025-26.

(3 marks)
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(d) Compute the total allowable deduction under chapter VI-A of the Income Tax Act,

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1961 for Ankita for the assessment year 2025-26.
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(3 marks)

ag (e) Compute the total income of Mrs. Ankita for the assessment year 2025-26 as per

Income Tax, 1961.

(3 marks)

1/2025/TLP/NS P.T.O.

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2. (a) Mr. Sunil Joshi, age 63 years, a resident individual, gives the following particulars
of his receipts for financial year 2024-25 :
Particulars Amount (`)
Installment received from the bank under reverse
mortgage arrangement 2,50,000
Interest on bank term deposits 2,00,000
Interest on bank saving A/c 45,000
Pension received from Central Govt. 6,00,000
STCG on sale of dining table and chairs 90,000
Income from dairy farming business 50,000
Compute Sunil’s total income and Income Tax liability for the assessment year 2025-26
considering that he has opted the benefit of default tax regime under section 115BAC.
(5 marks)
(b) Mr. Ramesh furnishes the following details for year ended 31.03.2025 :
Particulars Amount (`)
Short Term Capital Gain 3,80,000
Loss from Speculative Business 1,50,000
Long Term Capital Gain on Sale of Land 60,000
Long Term Capital Loss on Sale of shares (STT not paid) 3,00,000
Income From Business of Textile (after allowing current year Depreciation) 1,00,000
Income From Salary (Computed) 2,00,000
Loss from Let-Out House Property 80,000
Share of Loss from Firm 1,80,000
Following are the information relating to Carry Forward of Losses :
Brought Forward Loss from Business of Textile ` 1,20,000- this being the 8th year from
the year of Loss.
Compute Gross Total Income of Mr. Ramesh for the assessment year 2025-26, if he has
exercised the option of shifting out of default tax regime provided under Section 115BAC.
Also state the eligible Carry Forward losses for future years.
(5 marks)

1/2025/TLP/NS Contd. ........

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(c) Sanjay owns a house property whose Municipal Value, Fair Rent and Standard Rent

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are ` 96,000, ` 1,26,000 and ` 1,08,000 (per annum), respectively. During the financial
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year 2024-25,
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monthly rent of ` 5,000. The remaining two-third portion was self-occupied by
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ag The construction of the house began in June, 2019 and was completed on
him. Municipal tax @ 11% of municipal value was paid during the year.

31-5-2022. Vikas took a loan of ` 1,00,000 on 1-7-2019 for the construction of
building. He paid interest on loan @ 12% per annum and every month such interest
was paid. Assume whole principal amount is outstanding till 31.03.2025.
Compute income from house property of Sanjay for the A. Y. 2025-26 if he has

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exercised the option of shifting out of the default tax regime provided under section
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115BAC.

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3. (a)
ag are of Mr. Ramaswamy’s income (age 57 years) posted
The particulars given below
in J. K. Swami Pvt. Ltd. in Hyderabad, for the previous year 2024-25 :
(1) Basic Pay 30,000 per month till January 31, 2025, ` 35,000 p.m. from February
2025.
(2) Dearness allowance 30% of basic salary (50% of DA forms part of retirement

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benefits).

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(3) Employee’s contribution to recognized provident fund ` 72,000 and his employer

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matches the same contribution.
Leave encashment received for P.Y. 2024-25 l`a15,000.
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He also received salary for the month of April, a
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ag (5) 2025 in advance without Dearness
allowance on 31st March 2025. Also, he received an arrear salary for the
month of March, 2024 on the same day assuming it is taxed on the due
basis.

1/2025/TLP/NS P.T.O.

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(6) The employer also spent ` 74,000 on a refresher course for upgrading
Mr. Ramaswamy’s skills.
(7) Motor Car owned and driven by Mr. Ramaswamy and engine capacity within
1.6 liters, used partly for official and partly for personal purposes. Running
& Maintenance expenses borne by the employer during the year was ` 46,600.
Compute the taxable salary income of Mr. Ramaswamy for the assessment year
2025-26 assuming that he has opted out of the default tax regime under section
115BAC.
(5 marks)
(b) Prakash (age 41 years), who is a resident in India, is a person with disability (disability
below 80%), he provides the following particulars of his income for the year ended
31.3.2025 :
S. No. Particulars Amount
(`)
1. Dividend received from Domestic Company 1,78,000
2. Interest on government securities (gross) 46,000
3. Honorarium from school of orphanage for
giving his part time service 50,000
He has donated ` 20,000 to the school for orphanage which is approved as a charitable
institution and contributed ` 2,000 to Prime Minister National Relief Fund.
He has deposited ` 20,000 in Public Provident Fund Account on 31.03.2025.
He has also paid ` 3,000 by credit card as premium of Mediclaim policy of his
dependent Son.
His father is also a person with disability (disability below 65%) and is dependent
on him for medical treatment and rehabilitation. Prakash spends ` 8,000 during the
year on him.
Compute the Total Income of Prakash for the assessment year 2025-26, assuming
that he has not opted the default tax regime under section 115BAC of the Income
Tax Act, 1961.
(5 marks)

1/2025/TLP/NS Contd. ........

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(c) Manish purchased 1,000 listed equity shares of ` 10 each at ` 100/- per share

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cowas given bonus shares by the company on the basis of one share sforem
from a broker on 4th May, 2016. He paid ` 3,000 as brokerage. On 15th March,

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emtwo shares held. On the same date, he was also given a right to gacquire a
2024, he

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la1,000 rights shares @ ` 90/- per share. He acquired 50% of the right sharesa offered
every

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and sold the balance 50% of the rights entitlement for a sum of ` 67,500 on
7th April 2024. The right shares were allotted to him on 30th April, 2024. All the
shares held by him were sold on 24th September, 2024 @ ` 280/- per share through
a recognized stock exchange.

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Compute the Taxable Income from Capital Gain of Manish for the assessment year

150/- per Share. Ignore sectionem
2025-26. Assuming FMV as on 31st January, 2018 for the above share is

l a s 115BAC pertaining to alternative tax regime.

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Attempt all parts of either Q. No. 4 or Q. No. 4A

4. (a) Gangotri Files Ltd. filed its return of income for the assessment year 2024-25, on

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15th December 2024. On 2nd March, 2025, the accountant of Gangotri Files Ltd.

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realised that he had forgotten to claim a genuine business expenditure amounting to

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` 15,00,000. He wants to file revised return on 2nd March, 2025, to claim such

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expenditure as the assessment is not yet completed. State with reason whether the

ag action of the accountant of Gangotri Files Ltd. is valid ?

(5 marks)

1/2025/TLP/NS P.T.O.

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(b) Raghuveer has two minor children, viz., Master A and Master B. Master A is a
child artist and Master B is suffering from diseases specified under section 80U of
the Income Tax Act, 1961.
The Income of both the minor child A and B are as follows :
Income of A from stage shows : ` 1,00,000
Income of A from bank interest : ` 6,000
Income of B from dividend from domestic company : ` 30,000
Income of B from bank interest : ` 1,20,000
Explain in whose hands the above income of minor children be taxable under the Income
Tax Act, 1961. (Assume that Income of Raghuveer is higher than his wife’s income).
(5 marks)
(c) Which are all persons required to mandatorily file the Return of Loss as per Section
80 of Income Tax Act, 1961. Also explain the consequences of Non-filing of Return
of Loss in time.
(5 marks)

OR (Alternative question to Q. No. 4)

4A. (i) On 9th January, 2025, Amit (a bank employee) received ` 6,00,000 towards interest
on enhanced compensation from State Government in respect of compulsory acquisition
of his land effected during the financial year 2016-17.
Out of this interest,
– ` 2,50,000 relates to the financial year 2017-18;
– ` 1,65,000 to the financial year 2018-19; and
– ` 1,85,000 to the financial year 2019-20.
He incurred ` 50,000 by way of legal expenses to receive the interest on such enhanced
compensation. Explain with relevant provisions of Income Tax Act, 1961 how much
of interest on enhanced compensation would be chargeable to tax for the assessment
year 2025-26 ?
(5 marks)

1/2025/TLP/NS Contd. ........

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(ii) Examine the applicability of Tax Deduction at Sources (TDS) or Tax Collection at

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Source (TCS) as per the Income Act, 1961 for the assessment year 2025-26 in
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(a)em PQR Pvt. Ltd sells two cars to Mrs. Anjna costing ` 4,00,000 and ` 12,00,000
the following

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a PAN to PQR Pvt. Ltd. and filed her return of income regularly before the
due date.
(3 marks)
(b) MNO Ltd. paid rent of ` 75,000 + 18% GST per month to Rakesh for
the office premises from 01.04.2024 to 31.03.2025. Rakesh has furnished

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his PAN to MNO Ltd. and also filed his return of income before due date

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regularly.

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ag of the following transactions under Income Tax Act, 1961
(2 marks)
(iii) Examine the tax implications
for the assessment year 2025-26 : (Give brief reason)
(a) Government of India has appointed Mr. Ramesh as an ambassador in Sweden.
He received salary of ` 7,50,000 and allowances of ` 2,40,000 during the
previous year 2024-25 for rendering his services in Sweden. He is an Indian

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citizen having status of non-resident in India for the previous year

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2024-25.

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(3 marks)

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a who is also a non-resident.
Mr. Narayanan, a non-resident in India, has earned

ag for a patent right made available to Mr. Rajkumar
Mr. Rajkumar has utilized patent rights for development of a product in India
and 50% royalty is received in India and 50% outside India.
(2 marks)

1/2025/TLP/NS P.T.O.

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PART-II
5. Hanuman Ltd. is a paper manufacturing company having a GST registration from Jaipur
(Rajasthan). Its manufacturing unit is situated in Ahmedabad (Gujrat). It gives the following
information pertaining to September 2024 as under :
(1) Inter-State supply of paper manufactured by Hanuman Ltd. (Invoice value : ` 40,00,000).
(2) Intra-State supply of paper manufactured by Hanuman Ltd. (invoice value : ` 10,00,000).
(3) Rent of agricultural land let out to ITC Ltd. (it is used for agriculture purposes by
ITC, rent of September 2024 being ` 11,00,000).
(4) Rent of commercial property located near Uttar Pradesh let out to RK Mall (rent
of September being ` 6,00,000).
(5) Stock transfer without consideration to its branch at Kota (Rajasthan), Branch has
separate GSTN for conveyance of accounting and billing. Value under section 15
is ` 20,000 (Intra-State).
Besides, Hanuman Ltd. gives the following information :
– Advance rent of ` 6,00,000 pertaining to commercial property for October, 2024
is received on 29th September, 2024 (GST rate : 18%, but GST is not received
separately, it will be paid by the tenant only during October, 2024).
– Purchase of inputs during September, 2024 from different parties in Andhra Pradesh
(invoice value : ` 1,00,000, GST : 5%).
– Purchase of inputs during September 2024 from different parties in Jaipur (invoice
value : ` 80,000, GST : 12%).
– A computer was purchased from a local supplier for ` 2,50,000 (GST rate : 18%)
on 1st April, 2024 for office purposes Full input tax credit was taken in April, 2024.
However, on 18th September, 2024 it is gifted by Hanuman Ltd. to Suresh, he is
a friend of managing director of Hanuman Ltd.

1/2025/TLP/NS Contd. ........

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– On 25th September, 2024, Hanuman Ltd. pays advance consultancy fee to a consultant

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co be issued after completion of job (GST rate on consultancy fee is 18%).
of ` 1,00,000. The consultant will provide his service only during December, 2024.

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em catering services availed for ` 1,00,000 for a marketing event organized s
Invoice will

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lafor his prospective customer (Intra-state transaction and GST rate : 5%).a
– Outdoor

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a Balance available in electronic credit ledger on 1st September, 2024 : ` 11,000 (CGST),
–
` 8,01,000 (SGST) and ` 2,91,000 (IGST).

Additional Information :

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(1) Both inward and outward supplies given above are exclusive of GST.

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(2) Rate of GST on outward supplies are 18%.
All the conditions for claiming e
(3)
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ag you are required to answer the following questions with
36(4) are satisfied.
On the basis of above case study,
reference to GST Law :
(a) Calculate the total GST on outward supply for the month of September, 2024 in
the context of CGST Act, 2017.
(5 marks)

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(b) Calculate the total input tax credit available for the month of September, 2024 in

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the context of CGST Act, 2017.

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Calculate the Net GST liability payable for the month ofaSeptember, 2024 and also
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(c)
calculate Balance left in electronic credit ledger onaSeptember
ag the context of CGST Act, 2017.
30, 2024, if any, in

(5 marks)
(d) What is the order of utilization of input tax credit as per CGST Rules, 2017.
(5 marks)
1/2025/TLP/NS P.T.O.

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: 12 :

Attempt all parts of either Q. No. 6 or Q. No. 6A

6. (a) Determine the place of supply with reference to the GST Law in the following

independent cases :

(i) Mr. Joy Jacob, an unregistered person of Asansol, West Bengal sends a courier

through Kolkata, West Bengal based Mohan Bhai Courier Agency to his sister

in Mumbai, Maharashtra.

(ii) Mr. Mitin, an unregistered person, resides at Bhopal, Madhya Pradesh

books a two-way air journey ticket from Prayagraj, Uttar Pradesh to Jaipur,

Rajasthan on 6th September and back. He leaves Prayagraj on 11th September

in a morning flight and lands in Jaipur the same day. He leaves Jaipur

on 15th September in a late-night flight and lands in Prayagraj on the

next day.

(iii) Rim Shum Pvt. Ltd., located at Lucknow, Uttar Pradesh, purchases a

manufacturing machine from Manavsri Steel Industries Ltd., located at

Jaipur, Rajasthan, for being installed in its factory located at Haridwar,

Uttarakhand.

(6 marks)

1/2025/TLP/NS Contd. ........

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(b) Divya Ltd., a registered supplier from Gujrat, is engaged in the manufacture of passenger

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autos. The company provides the following details of purchases made/services availed

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by it during the month of March, 2025 :

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a
Particulars

No. (`)

1. Purchase of iron which is used as a raw material

[Goods were received in two lots—first in March and the

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second in April] 3,00,000

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2. Purchase of accessories which were delivered directly

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to the dealers of the company

ag invoice was received by Divya Ltd.]
Divya Ltd. [Only 1,00,000

3. Purchase of bus (seating capacity 15) for the transportation

of employees from their residence to company and back 1,90,000

4. General insurance taken on a car (seating capacity 5)

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used by executives of the company for official purposes 15,200
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c. o You are required to determine the ITC that can be availed m
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by Divya Ltd. for the

s month of March, 2025 by giving brief explanations forla
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treatment of various items.

ag Subject to the information given above, all the other conditions necessary for availing

ITC have been fulfilled.

(4 marks)

1/2025/TLP/NS P.T.O.

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(c) Ravindra Rao, a registered person in Indore, Madhya Pradesh has provided the following
information regarding outward transactions made during the month of January, 2025 :
S. Particulars
No.
1. He was appointed by recognized sports body as a chief selector of Basket
Ball team and received ` 6,00,000 as remuneration.
2. Services of pure labor contract was provided for construction of independent
residential unit for ` 2,80,000.
3. He rented out his warehouse for warehousing of wheat and received rental
income of ` 1,75,000.
4. Provided services to Municipal Corporation of Indore for slum improvement
and upgradation for ` 7,50,000.
5. He has charged consideration of ` 2,25,000 against Western Music dance
performance in an event.
You are required to compute the taxable value of supply on which GST is to be
paid by Mr. Ravindra Rao for the month of January, 2025. All the amount stated
above are exclusive of GST, wherever applicable. Suitable Notes should form part
of answer.
(5 marks)
(d) Karan Enterprises, registered in Patna (Bihar), is engaged in printing and selling of
books as well as trading of stationery item. He has provided following information
of a consignment which is to be supplied to Agra (Uttar Pradesh) :
(i) Taxable value of supplies indicated on tax invoice : ` 30,000 (excluding GST
leviable @ 18%)
(ii) Value of exempted supplies : ` 13,000
(iii) Value of taxable goods sent to job worker on delivery challan : ` 16,000.
You are required to calculate the consignment value for the purpose of generating
e-way bill for inter-state supply of goods.
(5 marks)

1/2025/TLP/NS Contd. ........

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OR (Alternative question to Q. No. 6)

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6A. (i)
.co Ltd. have imported a machine from U.K. and furnished following particulars
Piyush Pvt.
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in erelation
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a 1. F.O.B. cost of the machine
Particulars Amount
30,000 U.K. Pounds
2. Freight (air) 3,000 U.K. Pounds
3. Engineering and design charges paid to a
firm in U.K. 500 U.K. Pounds
4. License fee relating to imported goods payable

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by the buyer as a condition of sale 20% of F.O.B.

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Cost
5.
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Materials and components

6.
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free of cost valued
Insurance paid to the insurer in India
` 10,000
` 6,000

Other Particulars :
(a) Inter-bank exchange rate as arrived at by the authorized dealer : ` 72.60
per U.K. Pound.

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(b) CBIC had notified for purpose of Section 14 of the Customs Act, 1944,

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exchange rate of ` 70.30 per U.K. Pound.

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Compute the assessable value of goods for customs purpose of Piyush Pvt. Ltd.

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la GST Audit by tax Authorities can be done under a
(5 marks)

ag (ii) section 65 of CGST Act, 2017
read with rule 101 of CGST Rule 2017. Write a brief note on the salient features
of such audit.
(5 marks)

1/2025/TLP/NS P.T.O.

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(iii) Discuss the provisions relating to issue of an invoice/document in the following
circumstances :
(a) Advance payment is received against a supply, but subsequently no supplies
are made.
(b) Goods are sent on approval for sale or return and are removed before the
supply takes place.
(c) Suresh provides continuous supply of services to his client, where the due
date of payment for such services is not ascertainable. No advance has been
received in this behalf.
(6 marks)
(iv) Explain when can provisional refund be granted under GST law. Also explain the
conditions for grant of provisional refund.
(4 marks)
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1/2025/TLP/NS Contd. ........

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