CS Executive study guide
Every chapter of all four papers, broken into 778 topics. Each topic shows the concept, a step-by-step way to solve questions, the quickest method for the exam, the mistakes students make and worked examples.
Paper 1: Jurisprudence, Interpretation and General Laws
Subjective, written · 14 chaptersConstitution of India
- Preamble and Salient Features of the Constitution
- Union and its Territory, Citizenship
- Fundamental Rights and Article 12 State
- Directive Principles and Fundamental Duties
- Union Executive, Parliament and State Legislature
- Union Judiciary and Writ Jurisdiction
- Centre-State Relations and Federal Structure
- Emergency, Amendment and Other Special Provisions
Interpretation of Statutes
- Introduction to Interpretation of Statutes
- Primary Rules of Interpretation
- Internal Aids to Interpretation
- External Aids to Interpretation
- Maxims and Presumptions in Interpretation
- Interpretation of Particular Statutes
- Operation of Statutes: Commencement, Repeal and Retrospectivity
- General Clauses Act, 1897
Law relating to Civil Procedure
- Introduction and Key Definitions under CPC, 1908
- Jurisdiction of Civil Courts and Res Sub Judice
- Institution of Suits, Pleadings and Parties
- Trial, Evidence, Judgment and Decree
- Execution of Decrees and Orders
- Appeals, Reference, Review and Revision
- Special Proceedings, Inherent Powers, Limitation and Repeal
Law relating to Evidence
- Introduction and Key Definitions under BSA 2023
- Relevancy of Facts and Evidence of Facts in Issue
- Admissions, Confessions and Dying Declarations
- Oral and Documentary Evidence and Secondary Evidence
- Electronic Records as Evidence
- Burden of Proof, Presumptions and Estoppel
- Competency, Privilege and State Affairs Evidence
- Examination of Witnesses and Improper Evidence
Law relating to Limitation
- Introduction and Bars of Limitation (Sections 1-3)
- Computation of Limitation Period (Sections 4-9, 12-17)
- Extension and Condonation of Delay (Sections 4-5)
- Legal Disability (Sections 6-8)
- Fraud, Mistake, Acknowledgment and Part Payment (Sections 17-21)
- Acquisition of Ownership by Possession (Sections 25-27)
- Limitation for Suits, Appeals and Applications (Sections 22-24 and Schedule)
- Savings and Application to Special Laws (Sections 29-30)
Law relating to Information Technology
- Overview and Definitions under the IT Act, 2000
- Digital Signature and Electronic Signature
- Electronic Governance and Electronic Records
- Regulation of Certifying Authorities and Controller
- Cyber Offences, Penalties and Compensation
- Intermediaries, Blocking and Government Powers
- Adjudication, Cyber Appellate Tribunal and Appeals
Contract Law
- Nature and Essentials of a Valid Contract
- Capacity to Contract (Section 11)
- Consideration and Agreements Without Consideration (Section 25)
- Free Consent: Coercion, Undue Influence, Fraud, Misrepresentation
- Mistake and Effect of Mistake of Law (Section 21)
- Legality of Object and Void Agreements
- Performance, Discharge and Breach of Contract
- Special Contracts: Indemnity, Guarantee, Bailment and Agency
Law relating to Negotiable Instruments
- Negotiable Instruments: Meaning and Characteristics
- Promissory Note, Bill of Exchange and Cheque
- Parties to Negotiable Instruments and Holder in Due Course
- Negotiation, Endorsement and Inchoate Instruments
- Presentment, Acceptance and Payment
- Dishonour, Noting, Protest and Compensation
- Dishonour of Cheques and Penalties
- Foreign Instruments and International Law Rules
Paper 2: Company Law and Practice
Subjective, written · 17 chaptersMeetings of Board and its Committees
- Board Meetings: Frequency, Notice and Agenda
- Quorum for Board Meetings
- Participation Through Video Conferencing
- Resolution by Circulation
- Powers of the Board to be Exercised at Meetings
- Board Committees: Audit, Nomination and Remuneration, Stakeholders
- Minutes and Secretarial Standard on Board Meetings (SS-1)
Paper 3: Setting Up of Business, Industrial and Labour Laws
Subjective, written · 23 chaptersCorporate Entities - Companies
- Meaning and Types of Companies under Companies Act 2013
- One Person Company, Small Company and Dormant Company
- Foreign Companies and Application of the Act
- Government Companies, Nidhi and Other Special Companies
- Lifting of the Corporate Veil
- Investigation into Affairs of Related Companies
- Winding Up of Foreign Companies
Micro, Small and Medium Enterprises
- MSMED Act 2006: Introduction and Classification of Enterprises
- National Board and Advisory Committee for MSMEs
- Memorandum and Registration of MSMEs (Udyam)
- Promotion, Development and Credit Facilities for MSMEs
- Delayed Payments to Micro and Small Enterprises
- Micro and Small Enterprises Facilitation Council and Dispute Resolution
- Scheme for Closure of Business of MSMEs
Setting up of Branch Office, Liaison Office and Wholly Owned Subsidiary by Foreign Company
- Forms of Entry for Foreign Companies in India
- Liaison Office: Scope, Activities and Approval
- Branch Office: Permitted Activities and Conditions
- Place of Business of Foreign Company under Companies Act
- Books of Account and Financial Records of Indian Presence
- Wholly Owned Subsidiary: Setup and FDI Compliance
The Occupational Safety, Health and Working Conditions Code, 2020
- OSH Code 2020: Introduction, Application and Definitions
- Duties of Employer and Employees
- Registration, Licensing and Occupational Safety and Health Standards
- Health, Welfare and Working Conditions in Establishments
- Special Provisions: Factories, Mines, Docks, Building Workers
- Contract Labour, Inter-State Migrant Workers and Audio-Visual Workers
- Inspector-cum-Facilitator, Enforcement, Offences and Penalties
The Industrial Relations Code, 2020
- Industrial Relations Code 2020: Overview and Definitions
- Bi-partite Forums: Works Committee and Grievance Redressal
- Trade Unions: Registration, Recognition and Rights
- Standing Orders and Fixed Term Employment
- Machinery for Dispute Resolution
- Strikes, Lock-outs, Lay-off and Retrenchment
- Worker Re-skilling Fund, Penalties and Offences
The Code on Social Security, 2020
- Introduction and Definitions under Social Security Code
- Social Security Organisations and Boards
- Employees' Provident Fund and Pension Schemes
- Employees' State Insurance and Its Benefits
- Gratuity, Maternity Benefit and Employee Compensation
- Social Security Fund and Schemes for Gig and Unorganised Workers
- Contributions, Registration and Compliance Procedure
- Offences, Penalties and Central Government Directions
The Apprentices Act, 1961
- Apprentices Act 1961: Objectives, Definitions and Scope
- Apprenticeship Training and Apprenticeship Contract
- Obligations of Employers and Apprentices
- Health, Safety and Welfare of Apprentices (Section 14)
- Authorities, Apprenticeship Advisers and Dispute Settlement
- Offences, Penalties and Miscellaneous Provisions
Paper 4: Corporate Accounting and Financial Management
Subjective, written · 19 chaptersAccounting Standards
- Introduction to Accounting Standards in India
- AS 1 Disclosure of Accounting Policies
- AS 2 Valuation of Inventories
- AS 3 Cash Flow Statements
- AS 10 and AS 6 Fixed Assets and Depreciation
- AS 9 Revenue Recognition and AS 12 Government Grants
- AS 16, AS 19 and AS 20 Borrowing Costs, Leases and EPS
- AS 29 and Other Key Standards
Accounting for Share Capital
- Share Capital: Types and Features
- Issue of Shares at Par, Premium and Discount
- Over-subscription and Under-subscription
- Calls in Arrears and Calls in Advance
- Forfeiture and Re-issue of Shares
- Issue of Shares for Consideration Other Than Cash
- Issue of Bonus Shares and Right Shares
- Redemption of Preference Shares
Consolidation of Accounts
- Holding and Subsidiary Companies: Basic Concepts
- AS 21 and Ind AS 110: Consolidation Framework
- Cost of Control, Goodwill and Capital Reserve
- Minority Interest and Pre/Post-Acquisition Profits
- Consolidated Balance Sheet Adjustments
- Consolidated Profit and Loss Statement
- Multiple Subsidiaries and Chain Holdings
Paper 5: Capital Market and Securities Laws
Subjective, written · 18 chaptersSecurities Market Intermediaries
- Securities Market Intermediaries: Overview and Registration
- Stock Brokers and Sub-Brokers
- Depositories and Depository Participants
- Merchant Bankers and Underwriters
- Registrars to an Issue and Share Transfer Agents
- Credit Rating Agencies, Debenture Trustees and Bankers to an Issue
- Portfolio Managers, Mutual Funds and Investment Advisers
- Other Intermediaries and SEBI Oversight
Issue of Capital and Disclosure Requirements
- SEBI Powers under Section 11A of SEBI Act, 1992
- Public Issue Basics and Types of Issues
- Eligibility Norms for Public Issues
- Offer Document, Prospectus and Disclosure Requirements
- Pricing, Book Building and Minimum Promoters' Contribution
- Issue Process: Allotment, Listing and Intermediaries
- Rights Issue, Bonus Issue and Preferential Issue
Issue and Listing of Non-Convertible Securities
- Overview of Non-Convertible Securities and NCS Regulations
- Public Offer vs Private Placement of Debt Securities
- Eligibility and Conditions for Public Issue of NCS
- Public Issue Process and Disclosures
- Private Placement and Listing of NCS
- Continuous Disclosures and Ongoing Obligations
- Specialised Instruments: Green Debt, Perpetual and Other NCS
Listing Obligations and Disclosure Requirements
- SEBI LODR Regulations 2015: Scope and Applicability
- Principles Governing Disclosures and Obligations of Listed Entity
- Corporate Governance Requirements: Board and Committees
- Related Party Transactions and Other Governance Provisions
- Disclosure of Events and Information to Stock Exchanges
- Periodic Filings and Website Disclosures
- Listing of Securities and Section 17A of the SCRA
- Enforcement, Penalties and Delisting Consequences
Paper 6: Economic, Commercial and Intellectual Property Laws
Subjective, written · 17 chaptersForeign Trade Policy and Procedure
- FTDR Act 1992: Objectives and Key Definitions
- Foreign Trade Policy under Section 5 of the FTDR Act
- Director General of Foreign Trade and Administration
- Importer-Exporter Code and Licensing of Imports and Exports
- Export Promotion Schemes and Authorisations
- Penalties, Adjudication and Appeals under the FTDR Act
Law relating to Special Economic Zones
- SEZ Act 2005: Objectives, Definitions and Scope
- Approval Authorities and Administrative Framework
- Establishment of SEZ and Approval Procedure
- Duties, Concessions and Incentives for SEZ
- Existing SEZs, Ports and Airports in SEZ
- Power to Modify Provisions and Other Laws in SEZ
- Offences, Penalties, Special Courts and Dispute Resolution
Law relating to Foreign Contribution Regulation
- FCRA 2010: Introduction, Definitions and Scope
- Prohibition on Acceptance of Foreign Contribution
- Registration, Prior Permission and Renewal
- Receipt, Utilisation and Administrative Expenses
- Accounts, Audit, Returns and Disclosure
- Suspension, Cancellation and Management of Foreign Contribution
- Powers of Inquiry, Seizure, Penalties and Offences
Competition Law
- Competition Act 2002: Introduction and Key Definitions
- Anti-Competitive Agreements
- Abuse of Dominant Position
- Combinations: Regulation of Mergers and Acquisitions
- Competition Commission of India: Composition and Selection
- Duties, Powers and Functions of the Commission
- Competition Advocacy
- Appeals, Appellate Tribunal and Enforcement
Real Estate Regulation and Development Law
- RERA 2016: Introduction, Objectives and Key Definitions
- Registration of Real Estate Projects and Agents
- Functions and Duties of Promoters
- Rights and Duties of Allottees
- Real Estate Regulatory Authority and Its Functions
- Real Estate Appellate Tribunal and Dispute Resolution
- Offences, Penalties and Miscellaneous Provisions
Intellectual Property Rights
- Introduction to Intellectual Property Rights
- Copyright: Subject Matter, Ownership and Term
- Copyright Infringement and Civil Remedies
- Authorities and Rights Under Copyright
- Patents: Patentability and Procedure
- Rights of Patentee, Co-owners and Dealing with Patents
- Compulsory Licensing, Revocation and Patent Infringement
Law relating to Patents
- Introduction to Patents and Patentable Inventions
- Inventions Not Patentable (Sections 3 and 4)
- Patent Application and Grant Procedure
- Rights, Ownership and Co-owners of Patents
- Compulsory Licences, Revocation and Surrender
- Infringement, Remedies and Appeals
- Patent Agents, Controller and Information Relating to Patents
- International Arrangements and PCT
Law relating to Trade Marks
- Introduction and Key Definitions under Trade Marks Act
- Register of Trade Marks and Registration Procedure
- Effect of Registration, Duration and Renewal
- Assignment and Transmission of Registered Trade Marks
- Infringement, Passing Off and Remedies
- Offences, Penalties and Imported Goods with False Marks
- Appellate Board, Appeals and Special Provisions
Law relating to Geographical Indications of Goods
- Introduction to Geographical Indications and TRIPS
- Definitions under the GI Act, 1999
- Registrar, Register and Registration Procedure
- Prohibition of Registration and Homonymous GIs
- Effect, Duration and Renewal of Registration
- Infringement, Offences and Penalties
- Appeals and Intellectual Property Appellate Board
Paper 7: Tax Laws and Practice
Subjective, written · 20 chaptersIncome from Other Sources
- Income from Other Sources: Scope and Chargeability
- Dividend Income and Winnings from Lotteries and Games
- Gifts and Receipts Without Consideration
- Interest on Securities, Rental Income and Other Specific Receipts
- Deductions and Disallowed Amounts under Other Sources
- Computation Problems and Practical Illustrations
Clubbing Provisions and Set Off and Carry Forward of Losses
- Clubbing of Income: Meaning and Basic Principles
- Clubbing of Income of Spouse and Minor Child
- Transfer of Assets, Revocable Transfers and Income Clubbing
- Set Off and Carry Forward of Losses: Basic Concepts
- Loss under Different Heads of Income and Carry Forward Rules
- Losses from Speculation Business
- Losses from Specified Business
Deductions
- Deductions under Income-tax Act 2025: Framework
- Deductions for Savings, Investments and Payments
- Deductions for Persons with Disability and Medical Expenses
- Deductions for Rent, Housing and Interest on Loans
- Deductions for Incentives and Business Profits
- Limits, Restrictions and Procedure for Claiming Deductions
Input Tax Credit and Computation of GST Liability
- Eligibility and Conditions for Taking Input Tax Credit
- Blocked Credits and Apportionment of Credit
- Communication of Inward Supplies and Matching of Credit
- Utilisation of Input Tax Credit and Order of Set-off
- Special Cases: Input Service Distributor, Transfers and Reversals
- Computation of GST Liability and Payment of Tax