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TAX LAWS AND PRACTICE - ICSI

ISTUDY MATERIALEXECUTIVE PROGRAMMETAX LAWSANDPRACTICEMODULE IPAPER 4 ICSI House, 22, Institutional Area, Lodi Road, New Delhi 110 003tel 011-4534 1000, 4150 4444fax +91-11-2462 6727email THE INSTITUTE OF COMPANY SECRETARIES OF INDIATIMING OF HEADQUARTERSM onday to FridayOffice Timings to Dealing TimingsWithout financial transactions to financial transactions to , Typesetting by AArushi Graphics, Prashant Vihar, New Delhi, andPrinted at M P Printers/5000/March 2014iiiiiEXECUTIVE PROGRAMME TAX LAWS AND PRACTICEThis study material has been published to aid the students in preparing for the Tax Laws and PRACTICE paper of theCS Executive Programme. It is part of the educational kit and takes the students step by step through each phaseof preparation stressing key concepts, pointers and procedures.

Direct Tax Laws (Income Tax and Wealth Tax) and Indirect Tax Laws (Service Tax, Value Added Tax and Central Sales Tax) covered in the Syllabus. The study material contains all relevant amendments made by Finance Act, 2013 and is applicable for the Assessment Year 2014-15 relevant for June 2014 and December 2014 examination.

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