CS Executive · June 2026 · Paper 7
CS Executive Tax Laws and Practice June 2026: 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 | Business income and total income of an individual under the default regime | Computation of Total Income and Tax Liability of various Entities |
| 1(b) | 5 | Tax payable under the default regime including special rate income | Computation of Total Income and Tax Liability of various Entities |
| 1(c) | 2 | Total income under the old regime with deductions | Computation of Total Income and Tax Liability of various Entities |
| 1(d) | 2 | Tax payable under the old regime | Computation of Total Income and Tax Liability of various Entities |
| 1(e) | 1 | Choosing the more beneficial tax regime | Computation of Total Income and Tax Liability of various Entities |
| 2(a) | 5 | Taxable salary with HRA exemption, car perquisite and provident fund | Income under the Head Salary |
| 2(b) | 5 | Taxability of gifts and hire of plant under other sources | Income from Other Sources |
| 2(c) | 5 | Set-off and carry forward of business, specified-activity and capital losses | Clubbing Provisions and Set Off and Carry Forward of Losses |
| 3(a) | 5 | Chapter VI-A deductions with payment-mode conditions | Deductions |
| 3(b) | 5 | Residential status and scope of total income for a citizen staying briefly in India | Basic Concept of Income Tax |
| 3(c) | 5 | Partly self-occupied and partly let-out property income | Income under the Head House Property |
| 4(a) | 5 | Persons exempt from advance tax; capital gains and lottery income | Procedural Compliance under Income Tax |
| 4(b) | 5 | Mandatory filing of loss returns | Procedural Compliance under Income Tax |
| 4(c) | 5 | Restriction on updated return where original return is a loss return | Procedural Compliance under Income Tax |
| 4A(i) | 5 | Taxation of interest on enhanced compensation and allowable deduction | Income from Other Sources |
| 4A(ii) | 5 | Total income and tax of a super senior citizen under the default regime | Computation of Total Income and Tax Liability of various Entities |
| 4A(iii) | 5 | Clubbing of spouse and minor children income with capital loss set-off | Clubbing Provisions and Set Off and Carry Forward of Losses |
| 5(a) | 5 | Output tax liability across advances, inter-state supply, related-party value and discounts | Input Tax Credit and Computation of GST Liability |
| 5(b) | 5 | Eligible ITC including blocked credits and composition purchases | Input Tax Credit and Computation of GST Liability |
| 5(c) | 4 | Order of ITC utilisation and minimum cash payment | Input Tax Credit and Computation of GST Liability |
| 5(d) | 6 | Annual return due date and late fee for delayed filing | Procedural Compliance under GST |
| 6(a) | 5 | Time of supply of services based on invoice, completion and payment dates | Time, Value and Place of Supply |
| 6(b) | 5 | Value of taxable supply: inclusions, discounts and waived charges | Time, Value and Place of Supply |
| 6(c) | 5 | ITC on lots, bill-to-ship-to supplies, capital goods and vehicles | Input Tax Credit and Computation of GST Liability |
| 6(d) | 5 | Assessable value of imported goods with loading items and exchange rate | Overview of Customs Act |
| 6A(i) | 5 | Final return versus annual return on cancellation of registration | Procedural Compliance under GST |
| 6A(ii) | 5 | Composition levy eligibility for excluded goods and inter-state suppliers | Levy and Collection of GST |
| 6A(iii) | 5 | GST on advances received for goods versus services | Time, Value and Place of Supply |
| 6A(iv) | 5 | Types of customs duties on imports | Overview of Customs Act |
What stood out
- Income tax (Part I) and GST plus customs (Part II) split the paper 60:40, with case studies in Q1 (15 marks) and Q5 (20 marks).
- The Q1 case compares the default and old tax regimes for a business individual, and several other computational parts specify which regime to apply.
- The Q5 GST case links output liability, input tax credit, cash payment and annual return late fee in one scenario.
- Q4 is entirely procedural income tax theory (advance tax, loss returns, updated returns), while the alternative 4A is computational.
- Customs carries 10 marks across an assessable value computation and a theory alternative on types of duties.
Practise the chapters that carried the marks
Computation of Total Income and Tax Liability of various Entities, Input Tax Credit and Computation of GST Liability, Procedural Compliance under Income Tax: study guides and practice questions in the CS Executive format.