CS Executive Subjects 2021
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Content
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Module 1: Paper 1
Jurisprudence, Interpretation and General Laws (Max Marks 100)
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Sources of Law
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Constitution of India
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Interpretation of Statutes
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General Clauses Act, 1897
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Administrative Laws
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Law of Torts
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Limitation Act, 1963
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Civil Procedure Code, 1908
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Indian Penal Code, 1860
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Criminal Procedure Code, 1973
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Indian Evidence Act, 1872
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Special Courts, Tribunals under Companies Act & Other Legislations
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Arbitration and Conciliation Act, 1996
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Indian Stamp Act, 189
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Registration Act, 1908: Registration of Documents
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Right to Information Act, 2005
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Information Technology Act, 2000
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Case Laws, Case Studies & Practical Aspects
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Module 1: Paper 2- Company Law (Max Marks 100)
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Part I: Company Law, Principles &Concepts (50 Marks)
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Introduction to Company Law
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Shares and Share Capital
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Members and Shareholders
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Debt Instruments
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Charges
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Distribution of Profits
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Corporate Social Responsibility
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Accounts, Audit and Auditors
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Transparency and Disclosures
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An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions.
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Registers and Records
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An overview of Corporate Reorganization
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Introduction to MCA 21 and filing in XBRL.
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Global Trends and Developments in Company Law.
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Case Laws, Case Studies and Practical Aspects.
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Part II: Company Administration and Meetings – Law and Practices (40 Marks)
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Board Constitution and its Powers
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Directors
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Key Managerial Personnel (KMP’s) and their Remuneration
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Meetings of Board and its Committees
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General Meetings
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Virtual Meetings
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Case Laws, Case Studies and Practical Aspects.
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Part III: Company Secretary as a Profession (10 Marks)
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Legal framework governing Company Secretaries
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Secretarial Standards Board
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Mega Firms
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Case Laws, Case Studies and Practical Aspects
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Module 1: Paper 3- Setting up of Business Entities and Closure(Max Marks 100)
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Part A: Setting up of Business (40 Marks)
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Choice of Business Organization
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Company
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Charter documents of Companies
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Legal status of Registered Companies
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Limited Liability Partnership
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Other forms of business organizations
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Institutions Not For Profit &NGOs
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Financial Services Organization
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Start-ups
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Joint Ventures; Special Purpose Vehicles.
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Setting up of Business outside India
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Conversion of existing business entity
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Part B: Registration; Licenses & Compliances (35 Marks)
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Various Initial Registrations and Licenses
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Maintenance of Registers and Records
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Identifying laws applicable to various Industries and their initial compliances
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Intellectual Property laws (Provisions applicable for setting up of business)
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Compliances under Labour Laws (Provisions applicable for setting up of business)
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Compliances relating to Environmental laws (Provisions applicable for setting up of business)
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Part C: Insolvency; Winding up & Closure of Business (25 Marks)
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Dormant Company
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Strike off and restoration of name of the company and LLP
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Insolvency Resolution process; Liquidation and Winding-up
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Module 1: Paper 4-Tax Laws(Max Marks 100)
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Part I: Direct Taxes (50 marks)
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Direct Taxes at a Glance
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Basic concepts of Income Tax
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Incomes that do not form part of Total Income
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Computation of Income under Various Heads
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Clubbing provisions and Set-Off and/or Carry Forward of Losses
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Deductions from Gross Total Income & Rebate and Relief
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Computation of Total Income and Tax Liability of various entities
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Classification and Tax Incidence on Companies
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Procedural Compliance
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Assessment, Appeals & Revision
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Case Laws, Case Studies & Practical Aspects
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Module 1: Paper 4- Tax Laws(Max Marks 100)- Part II: Indirect Taxes (50 marks)
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(A) Goods and Service Tax
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Concept of Indirect Taxes at a glance
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Basics of Goods and Services Tax ‘GST
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Concept of Time, Value & Place of Taxable Supply
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Input Tax Credit & Computation of GST Liability- Overview.
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Procedural Compliance under GST
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Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service Tax (UTGST), and GST Compensation to States.
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(B) Customs Act
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Overview of Customs Act
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Case Laws, Case Studies & Practical Aspects
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