CS Executive Tax Laws Chapter-wise Weightage: Marks From 6 ICSI Papers

ICSI does not publish a CS Executive Tax Laws chapter-wise weightage. For Tax Laws and Practice, Paper 7 (code 527), it fixes only the split: 60 marks for direct tax and 40 for GST and customs. So I counted the marks lesson by lesson in ICSI's last six papers, December 2023 to June 2026. In the 65 compulsory marks, total income and tax computation led Part I at an average of 8.3 marks, and ITC with GST liability led Part II at an average of 10 of Question 5's 20.

The paper gives you a choice on 35 marks, and the two options test different things. Knowing which option suits you is worth more than guessing a hot chapter.

TL;DR

• Salary and House property had 5 to 8 marks in Questions 1 to 3 in all six papers.
• ITC and GST liability took 20, 14 and 14 of Question 5's 20 marks in the last three papers.
• Question 4 was mostly procedure theory (65 of 90 marks over six papers). Question 6A was half GST procedure.
• December 2026 uses the 1961 Act (Finance Act, 2025). June 2027 moves to the Income-tax Act, 2025.

How is the CS Executive Tax Laws paper divided?

All six papers have the same shape: six questions, three hours, 100 marks. Part I is Questions 1 to 4 (60 marks); Part II is Questions 5 and 6 (40 marks).

• Questions 1, 2 and 3: 15 marks each, no choice.
• Question 4 or 4A: 15 marks, all parts of one.
• Question 5: 20 marks, no choice, a case study in all six papers.
• Question 6 or 6A: 20 marks, all parts of one.

The December 2026 paper is on Sunday 27 December, 2 PM to 5:15 PM, including 15 minutes' reading time; see our CS Executive December 2026 time table.

65 marks have no choice. The other 35 come from two either-or questions.

How did I count the chapter-wise weightage?

I downloaded the six Paper 7 papers from ICSI's previous sessions question papers page and gave each sub-part to one of the 20 lessons in ICSI's study material, using the marks printed against it.

A question computing income across three or more heads, or the tax payable, goes to Lesson 11, Computation of Total Income and Tax Liability. A question on one head goes to that head. Where a part mixed two lessons, I gave it to the one with most of the working; moving any of these shifts a total by 6 marks at most.

These are counts from past papers, not a forecast.

Which income tax chapters carry the most marks?

Marks in compulsory Questions 1 to 3 (45 a paper), December 2023 to June 2026 in order, then the average:

• Lesson 2, Basic concepts, residential status: 5, 0, 5, 0, 5, 5. Average 3.3.
• Lesson 4, Salary: 5, 7, 5, 5, 5, 5. Average 5.3.
• Lesson 5, House property: 5, 5, 7, 8, 5, 5. Average 5.8.
• Lesson 6, Business or profession: 5, 10, 4, 6, 7, 0. Average 5.3.
• Lesson 7, Capital gains: 0, 8, 5, 5, 5, 0. Average 3.8.
• Lesson 8, Other sources: 0, 5, 7, 0, 7, 5. Average 4.0.
• Lesson 9, Clubbing and set-off: 10, 0, 5, 5, 5, 5. Average 5.0.
• Lesson 10, Deductions: 5, 0, 0, 8, 4, 5. Average 3.7.
• Lesson 11, Total income and tax liability: 10, 10, 5, 8, 2, 15. Average 8.3.
• Lesson 13, Procedural compliance: 0, 0, 2, 0, 0, 0. Average 0.3.

Source: ICSI Paper 527 question papers, December 2023 to June 2026, marks counted by Gradehunt.

Lesson 11 is the largest because Question 1 is often one long case. In June 2026, all 15 marks of Question 1 were total income and tax for one person under both regimes. Lesson 12, company taxation and MAT, had no marks in any of the six papers, and exempt incomes appeared only in Question 4A.

A common slip in these long cases is a figure worked out correctly under one head and then carried wrongly into gross total income.

In Part I, Salary and House property had marks in all six papers, Lesson 11 had the most, and company taxation had none.

Which GST and customs chapters carry the most marks?

Marks in the compulsory Question 5 (20 marks), same order:

• Lesson 16, Levy, supply and composition: 0 in all six.
• Lesson 17, Time, value and place of supply: 5, 0, 4, 0, 6, 0. Average 2.5.
• Lesson 18, Input tax credit and GST liability: 0, 5, 7, 20, 14, 14. Average 10.0.
• Lesson 19, GST procedures (registration, e-way bill, returns): 10, 15, 9, 0, 0, 6. Average 6.7.
• Lesson 20, Customs: 5, 0, 0, 0, 0, 0. Average 0.8.

Source: ICSI Paper 527 question papers, December 2023 to June 2026, marks counted by Gradehunt.

Up to December 2024, Question 5 was mostly GST procedure (registration, e-way bill, job work), with 0 to 7 marks of ITC. In June 2025 all 20 marks were outward tax, ITC, net liability and the order of utilising ITC.

Customs is small but regular: Question 6 had a 5-mark customs part in five of the six papers, four of them on assessable value.

Question 5 now leans on ITC and net GST payable, and customs is a short 5-mark part.

What do the choice questions, Question 4 and Question 6, test?

Each option has its own pattern:

• Question 4 (90 marks printed): 65 on procedure (returns, advance tax, TDS), 10 on basic concepts, 10 on clubbing and set-off, 5 on business income.
• Question 4A (90 marks): spread over ten lessons, mostly numericals, with 20 on procedure.
• Question 6 (120 marks): 41 on time, value and place of supply, 30 on levy and composition, 25 on customs, 19 on ITC, 5 on procedure.
• Question 6A (120 marks): 60 on GST procedure, 25 on levy and composition, 20 on time and place, 15 on customs.

Source: ICSI Paper 527 question papers, December 2023 to June 2026, marks counted by Gradehunt.

A student who writes section-based theory well has a natural pair in Questions 4 and 6A. One who prefers computation has 4A and 6. Read both options in the reading time before you commit.

Questions 4 and 6A were the theory options in these papers; 4A and 6 carried more numericals.

What changes with the Income-tax Act, 2025?

For December 2026, nothing. ICSI's notice of 29 June 2026, on its relevant material page, applies the Finance Act, 2025 for assessment year 2026-27, with notifications and circulars up to 31 May 2026, and says the Income-tax Act, 2025 will not apply to this session.

June 2027 is the switch. ICSI's Paper 7 study material for June 2027 onwards bases Part I on the Income-tax Act, 2025 as amended by the Finance Act, 2026, for tax year 2026-27, with amendments up to 30 November 2026.

Part I keeps the same 13 lessons, so the counts still guide you. The references in your answers change:

• Assessment year and previous year become one tax year.
• The new tax regime is section 202 (section 115BAC in the 1961 Act).
• The return due date is in section 263(1) (section 139(1) in the 1961 Act).
• Deductions sit in sections 123 to 154 (Chapter VI-A in the 1961 Act).

December 2026 is the last session on the 1961 Act. From June 2027, cite the 2025 Act's sections and tax year 2026-27; GST and customs are unaffected.

How I would use these numbers in revision

1. Revise Salary, House property and set-off, then write one full Lesson 11 case a week.
2. Practise a Question 5 style case: outward tax, eligible ITC and net cash payable.
3. Learn customs assessable value once; it is a short numerical.
4. Pick your likely options now, and prepare the other side enough to switch.
5. Solve the six papers under three hours, from our ICSI question papers and suggested answers post.

You need 40 in the paper and 50% of the Group 2 aggregate; our CS Executive passing marks post explains the exemption too.

Secure the 65 compulsory marks first, then choose your options.

If you want your Tax Laws answers checked before 27 December, the Gradehunt CS Executive test series has full Paper 7 tests. You write by hand and upload, and ex-examiners return the copy within 48 hours with step-wise marks and comments. Your first paper is checked free.