CS Executive Tax Laws and Practice Exam Analysis June 2026: Difficulty Level, Questions & Student Reactions

CS Executive Tax Laws and Practice Exam Analysis June 2026 Key Highlights

• Authority Name: The Institute of Company Secretaries of India (ICSI)

• Exam Name: CS Executive Programme Examination – Tax Laws and Practice (Group 2, Paper 4)

• Exam Date: June 6, 2026

• Duration: 3 hours and 15 minutes (9:00 AM to 12:15 PM, including 15 minutes of dedicated reading time)

• Total Marks: 100 Marks

• Official Website Link: https://www.icsi.edu/

CS Executive Tax Laws and Practice Difficulty Level 

CS Executive Tax Laws and Practice Difficulty Level was easy to moderate based on the students' feedback recorded after the exam. Students found no unexpected questions asked in the exam. The CS Executive Tax Laws and Practice paper compiled only the conceptual questions in the exam. Time was manageable for the students who appeared in the exam. 

• The theory section carried weightage in the paper and covered easy questions. 

• Numericals asked in the Tax Laws and Practice section were easy to moderate and application-based. 

• Students who had conceptual knowledge and understanding. They were able to solve the paper. 

• The safe score in the exam is around 60 to 70 marks. 

Questions Asked In CS Executive Tax Laws and Practice Exam 2026

Questions Asked in CS Executive Tax Laws and Practice Exam 2026 are compiled from the Direct Tax and Indirect Tax sections. Students can check the questions and work on them accordingly as part of the future strategy in the CS exams. 

Part A: Direct Tax (Income Tax)

• Profit & Loss Adjustments (Question 1): A classic PGBP question where students had to adjust a given profit figure. Adjustments included adding back depreciation and removing items like short-term capital gains, income tax refunds, interest, and dividends.

• Salary Calculation (Question 2): A formatted question requiring calculation of basic pay, DA, HRA, rent paid, entertainment allowance, car details, PF contribution (12% limit), and interest on PF (9.5% limit).

• Income from Other Sources: A 5-point/6-point question involving the taxability of gifts (cash gifts, wedding gifts, gift vouchers, plots). A separate question was asked about the 50% deduction rule on interest received on compensation.

• Set-off and Carry Forward: A basic 5-mark question regarding which losses can or cannot be set off against specific heads of income (e.g., short-term vs. long-term capital losses).

• Deductions: A mixed question pulling from Chapters 80C, 80D, and 80G to calculate total eligible deductions.

• Residential Status: A question requiring students to classify income taxability across ROR (Ordinarily Resident), RNOR (Not Ordinarily Resident), and NR (Non-Resident) categories (covering agricultural income, Indian company dividends, salary received in India, etc.).

• House Property: A standard house property computation question, with a minor twist where the fair rent was provided every quarter.

• Tax Administration / Filing: Theory questions on Return of Loss and Updated Return.

• Clubbing of Income: A mixed question featuring the clubbing of a minor son's income integrated with total income and set-off rules.

Part B: Indirect Tax (GST & Customs)

• Input Tax Credit (ITC): A 10-mark question on calculating eligible Input Tax Credit (copied almost identically from the teacher's revision set with a value change).

• Output vs. Input Tax Computation: A problem where students had to calculate output tax on outward supplies, input tax on inward supplies, and subtract ITC to find the final tax liability.

• GST Returns: A question asking for the due date of the GST Annual Return (December 31st).

• Time of Supply: A direct application problem straight from the core class notes.

• Value of Supply: A computational question requiring students to determine the taxable value by adding installation/testing charges and freight charges to the base price, and subtracting allowable discounts.

• Customs Duty: A choice between a standard numerical computation of customs duty and a theoretical question on the types of customs duties.

CS Executive Tax Laws and Practice Exam Student Reactions

• Difficulty Rating: The paper was widely rated as Very Easy to Moderate. Students found it to be one of the most straightforward tax papers in recent sessions.

• Direct & Expected Layout: Questions aligned perfectly with standard revision modules and frequently tested past trends. Students noted that almost no "out-of-the-box" adjustments were present.

• High Attempt Rates: Due to the manageable level of practical problems, the average candidate could comfortably attempt 85 to 90 marks within the allotted time.