CS Executive · June 2025 · Paper 7
CS Executive Tax Laws and Practice June 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) | 3 | House property income for a partly self-occupied and partly let-out building | Income under the Head House Property |
| 1(b) | 3 | Depreciation on block of assets including assets used for less than 180 days and partial personal use | Profits and Gains from Business and Profession |
| 1(c) | 3 | Professional income computation from a receipts and payments account | Profits and Gains from Business and Profession |
| 1(d) | 3 | Chapter VI-A deductions for insurance premia, health insurance and PPF | Deductions |
| 1(e) | 3 | Total income of a professional under the old tax regime | Computation of Total Income and Tax Liability of various Entities |
| 2(a) | 5 | Total income and tax of a senior citizen under the default regime including exempt receipts | Computation of Total Income and Tax Liability of various Entities |
| 2(b) | 5 | Inter-source and inter-head set off and carry forward of losses | Clubbing Provisions and Set Off and Carry Forward of Losses |
| 2(c) | 5 | Partly let-out house: annual value and pre-construction interest deduction | Income under the Head House Property |
| 3(a) | 5 | Taxable salary with arrears, advance salary, PF contributions and car perquisite | Income under the Head Salary |
| 3(b) | 5 | Total income with deductions for donations, disability and dependent medical treatment | Deductions |
| 3(c) | 5 | Capital gains on listed shares including bonus, rights and renunciation of rights entitlement | Capital Gains |
| 4(a) | 5 | Time limit for filing a revised return | Procedural Compliance under Income Tax |
| 4(b) | 5 | Clubbing of minor child income including exceptions for skill-based income and disability | Clubbing Provisions and Set Off and Carry Forward of Losses |
| 4(c) | 5 | Mandatory filing of loss return in time and consequence of delay | Clubbing Provisions and Set Off and Carry Forward of Losses |
| 4A(i) | 5 | Taxability of interest on enhanced compensation and standard deduction for it | Income from Other Sources |
| 4A(ii)(a) | 3 | TCS on sale of motor vehicles above the value threshold | Procedural Compliance under Income Tax |
| 4A(ii)(b) | 2 | TDS on rent and treatment of GST component | Procedural Compliance under Income Tax |
| 4A(iii)(a) | 3 | Taxability of salary and allowances of a government employee posted abroad | Basic Concept of Income Tax |
| 4A(iii)(b) | 2 | Deemed accrual of royalty paid by a non-resident for use in India | Basic Concept of Income Tax |
| 5(a) | 5 | Output GST including exempt rentals, distinct-person stock transfer and advance for services | Levy and Collection of GST |
| 5(b) | 5 | Eligible ITC including blocked credits and reversal on capital goods gifted away | Input Tax Credit and Computation of GST Liability |
| 5(c) | 5 | Net GST payable after ITC set off and closing electronic credit ledger balance | Input Tax Credit and Computation of GST Liability |
| 5(d) | 5 | Order of utilisation of input tax credit under the rules | Input Tax Credit and Computation of GST Liability |
| 6(a) | 6 | Place of supply for courier, passenger air transport and goods installed at a site | Time, Value and Place of Supply |
| 6(b) | 4 | ITC on lot-wise receipts, bill-to-ship-to supplies and motor vehicle related inputs | Input Tax Credit and Computation of GST Liability |
| 6(c) | 5 | Taxable value after exemptions for services to government bodies, labour contracts and agricultural produce storage | Levy and Collection of GST |
| 6(d) | 5 | Consignment value for generating an e-way bill | Procedural Compliance under GST |
| 6A(i) | 5 | Customs assessable value with loadings for licence fee, assists and notified exchange rate | Overview of Customs Act |
| 6A(ii) | 5 | Salient features of GST audit by tax authorities | Procedural Compliance under GST |
| 6A(iii) | 6 | Documents to be issued for advance without supply, sale-or-return goods and continuous supply | Procedural Compliance under GST |
| 6A(iv) | 4 | Provisional refund under GST: when allowed and conditions | Procedural Compliance under GST |
What stood out
- Income tax (Part I, 60 marks) and indirect tax (Part II, 40 marks) both open with integrated cases: Q1 (15 marks) on a professional individual and Q5 (20 marks) on monthly GST liability.
- The paper is overwhelmingly applied: 28 of the 31 listed parts are practical or case-based, with theory limited to three parts.
- Input tax credit and GST procedural compliance lead Part II with 4 parts each, while house property, deductions and clubbing/set off each get repeated coverage in Part I.
- The old versus default tax regime choice under section 115BAC is specified in nearly every Part I computation, making regime awareness essential.
- Customs appears only in the optional Q6A, as a single assessable value computation.
Practise the chapters that carried the marks
Procedural Compliance under GST, Input Tax Credit and Computation of GST Liability, Clubbing Provisions and Set Off and Carry Forward of Losses: study guides and practice questions in the CS Executive format.