CS Executive Module 2 Test Series – December 2026

Subjects & Faculties

Syllabus Coverage

Capital Market & Securities Laws

• Test Paper 1 – 25% Syllabus
•   1. Basics of Capital Market
•   2. Secondary Market in India
•   3. SCRA, 1956
•   4. SEBI
•   5. Depositories
• Test Paper 2 – 25% Syllabus
•   1. Securities Market Intermediaries
•   2. IFSCA
•   3. ICDR
•   4. Share Based Employee Benefits & Sweat Equity
•   5. Issue & Listing of Non-Convertible Securities
• Test Paper 3 – 25% Syllabus
•   1. LODR
•   2. Acquisition of Shares & Takeovers
•   3. Prohibition of Insider Trading
•   4. Prohibition of FUTP relating to Securities Market
• Test Paper 4 – 25% Syllabus
•   1. Delisting of Equity Shares
•   2. Buy Back of Securities
•   3. Mutual Funds
•   4. Collective Investment Schemes

Economic, Commercial & Intellectual Property Laws

• Test Paper 1 – 25% Syllabus
•   1. Law relating Foreign Exchange Management
•   2. FDI Regulations & Policy
•   3. ODI
•   4. FTP
•   5. SEZ
•   6. FCRA
• Test Paper 2 – 25% Syllabus
•   1. PMLA
•   2. Competition Law
•   3. COPRA
•   4. Legal Metrology
•   5. RERA
• Test Paper 3 – 25% Syllabus
•   1. Law relating Foreign Exchange Management
•   2. FDI Regulations & Policy
•   3. ODI
• Test Paper 4 – 25% Syllabus
•   1. FTP
•   2. SEZ
•   3. FCRA

Tax Laws & Practice

• Test Paper 1 – 25% Syllabus
•   1. Basic Concepts of Income Tax Act
•   2. Residential Status
•   3. Income Exempt from Tax
•   4. Income from Salary
•   5. House Property
•   6. PGBP
•   7. Capital Gain
•   8. Income from Other Sources
• Test Paper 2 – 25% Syllabus
•   1. Clubbing of Income
•   2. Set Off
•   3. Permissible Deduction
•   4. Tax Deduction
•   5. Advance Tax
•   6. Assessment of Various Person
•   7. Tax Incidence of Company
•   8. Assessment of Procedure & Interest
• Test Paper 3 – 25% Syllabus
•   1. Introduction to GST
•   2. Charge of Tax
•   3. Concept of Supply
•   4. Income from Salary
•   5. Exemption
•   6. RCM
•   7. Composition Scheme
•   8. Place of Supply
•   9. Time & Value of Supply
•   10. Payment of Tax, TDS and TCS
• Test Paper 4 – 25% Syllabus
•   1. ITC, Job Work and ISD
•   2. Registration
•   3. Tax Invoice
•   4. Returns
•   5. Assessment & Audit
•   6. Accounts Records
•   7. Demands and Recovery
•   8. Refund
•   9. Computation of GST
•   10. Custom

Why Choose YES Academy CS Executive Test Series

•   • Module-wise structured preparation.
•   • 2 full-length examination papers.
•   • 4 focused syllabus-based papers.
•   • 100% syllabus-oriented practice.
•   • 50/100-mark exam-style papers.
•   • Identify preparation gaps before exams.
•   • Improve speed, accuracy and answer-writing confidence.
•   • Faculty-backed academic preparation.
•   • Designed specifically for CS Executive December 2026.