CS Executive · December 2025 · Paper 7
CS Executive Tax Laws and Practice December 2025: paper analysis
Our own analysis of the official paper, as of 12 October 2026. The questions and answers belong to ICSI; read them on ICSI's website.
Chapter-wise marks
Where the marks were in this paper (out of 100; internal-choice alternatives not double counted).
What each question tested
In our words, by question number. Open the official paper for the full question.
| Q | Marks | Tests | Chapter |
|---|---|---|---|
| 1(a) | 5 | Salary computation with commission, provident fund excess, perquisites of assets and gifts | Income under the Head Salary |
| 1(b) | 2 | Presumptive income for goods carriages under section 44AE | Profits and Gains from Business and Profession |
| 1(c) | 2 | Interest income and taxability of gifts from non-relatives | Income from Other Sources |
| 1(d) | 4 | Chapter VI-A deductions for insurance, health cover, savings and donations | Deductions |
| 1(e) | 2 | Tax payable or refundable under the old regime | Computation of Total Income and Tax Liability of various Entities |
| 2(a) | 5 | Adjusting business profit for disallowances, TDS default, cash payments and block depreciation | Profits and Gains from Business and Profession |
| 2(b) | 5 | Income from self-occupied and partly vacant let-out properties | Income under the Head House Property |
| 2(c) | 5 | Gross total income with inter-head set off restrictions and virtual digital asset gains | Clubbing Provisions and Set Off and Carry Forward of Losses |
| 3(a) | 5 | Income from other sources under default regime including winnings and family pension | Income from Other Sources |
| 3(b) | 5 | Capital gains on urban agricultural land using stamp duty value and rural land sale | Capital Gains |
| 3(c) | 5 | Scope of total income for a resident but not ordinarily resident | Basic Concept of Income Tax |
| 4(a) | 5 | Mandatory quoting of Aadhaar and persons exempt from the requirement | Procedural Compliance under Income Tax |
| 4(b) | 5 | Time limit and restrictions on filing updated return | Procedural Compliance under Income Tax |
| 4(c) | 5 | TDS on transfer of virtual digital assets and exceptions | Procedural Compliance under Income Tax |
| 4A(i) | 5 | Exempt and taxable incomes including agricultural income, firm share and ULIP proceeds | Incomes which do not form part of Total Income |
| 4A(ii) | 5 | Clubbing of minor children income and treatment of gifts | Clubbing Provisions and Set Off and Carry Forward of Losses |
| 4A(iii) | 5 | Residential status of individual and HUF based on stay and control | Basic Concept of Income Tax |
| 5(a) | 6 | Value of taxable outward supplies including composite and mixed supply, export and SEZ | Time, Value and Place of Supply |
| 5(b) | 4 | Output tax liability across intra-State and inter-State supplies | Levy and Collection of GST |
| 5(c) | 5 | Eligible input tax credit with blocked credits and reverse charge | Input Tax Credit and Computation of GST Liability |
| 5(d) | 5 | Net minimum GST payable after credit utilisation order | Input Tax Credit and Computation of GST Liability |
| 6(a) | 5 | Transaction value including amounts paid by recipient, installation and discounts | Time, Value and Place of Supply |
| 6(b) | 5 | Works contract classification and place of supply for installation at site | Time, Value and Place of Supply |
| 6(c) | 5 | Eligible ITC with payment timing, motor vehicle, construction and GSTR-2B conditions | Input Tax Credit and Computation of GST Liability |
| 6(d) | 5 | Assessable value of imports when insurance and landing charges are unknown | Overview of Customs Act |
| 6A(i) | 5 | Consequences of collecting tax without depositing it with Government | Procedural Compliance under GST |
| 6A(ii) | 5 | Additional records to be maintained by works contractor | Procedural Compliance under GST |
| 6A(iii) | 5 | Registration timing, liability and invoicing after crossing threshold | Procedural Compliance under GST |
| 6A(iv) | 5 | Classification of activities as supply of goods or services under Schedule II | Basics of Goods and Services Tax |
What stood out
- Income tax in Part I carried 60 marks and GST with customs in Part II carried 40 marks, in line with the paper structure.
- Computation dominates: an integrated individual case (Q1, 15 marks) and a GST monthly return case (Q5, 20 marks) together gave 35 marks to case-based numericals.
- Procedural Compliance under Income Tax had all three parts of Q4, covering Aadhaar quoting, updated returns and TDS on virtual digital assets.
- Input tax credit and valuation recurred across Q5 and Q6, so GST computation chapters carry heavier weight than procedural GST topics.
- Customs appeared only once, as an assessable value computation, with no Customs theory in this session.
Practise the chapters that carried the marks
Time, Value and Place of Supply, Procedural Compliance under Income Tax, Input Tax Credit and Computation of GST Liability: study guides and practice questions in the CS Executive format.