Exam Overview

• Post Name: Commercial Tax Officer
• Department: Commercial Taxes
• Recruitment Type: Special Recruitment (SR) for SC/ST
• Paper Code: 172/2015
• Date of Examination: 17-09-2015
• Conducting Authority: Kerala Public Service Commission
• Exam Mode: Offline (OMR-based)
• Total Questions: 100
• Total Marks: 100
• Duration: 1 hour 15 minutes
• Negative Marking: 0.33 marks deducted for each incorrect answer

Exam Pattern & Syllabus

The Commercial Tax Officer Exam consisted of multiple-choice questions (MCQs) covering Taxation Laws, Indian Constitution, General Knowledge, Current Affairs, Accounting, Commerce, Economics, Mathematics, and Reasoning.

1. Commercial Tax & Taxation Laws

• Introduction to Taxation System in India
• Types of Taxes: Direct and Indirect Taxes
• Value Added Tax (VAT) & Goods and Services Tax (GST)
• Income Tax Act, 1961 - Basic Provisions
• Tax Evasion & Tax Avoidance
• Powers & Functions of Commercial Tax Officers
• Role of State & Central Governments in Taxation
• Tax Audit & Assessments

2. Indian Constitution & Governance

• Fundamental Rights & Duties
• Directive Principles of State Policy
• Structure of Government: Executive, Legislature & Judiciary
• Constitutional Amendments & Important Articles
• Panchayati Raj & Local Governance
• Indian Penal Code (IPC) & Criminal Procedure Code (CrPC) - Basics

3. General Knowledge & Current Affairs

• History of India & Kerala (Freedom Movement, Social Reformers)
• Geography of India & Kerala (Rivers, Climate, Natural Resources)
• Indian Economy (Budget, Five-Year Plans, Economic Reforms)
• Recent Developments in Science & Technology
• Current Affairs (National & International)
• Awards, Sports, and Important Events

4. Accounting & Commerce

• Principles of Accounting (Journal Entries, Ledger, Trial Balance)
• Profit & Loss Account & Balance Sheet
• Financial Statements & Analysis
• Depreciation & Inventory Valuation
• Business Law & Corporate Governance
• Banking & Insurance – Basics
• E-Commerce & Digital Payment Systems

5. Economics

• Basic Concepts of Economics (Demand & Supply, Market Structure)
• Inflation, GDP, National Income
• Banking System & Monetary Policy
• Foreign Trade & Balance of Payments
• Public Finance & Fiscal Policy
• Economic Planning in India

6. Mathematics & Logical Reasoning

• Basic Arithmetic Operations (Addition, Subtraction, Multiplication, Division)
• Percentage, Ratio & Proportion
• Profit & Loss, Simple & Compound Interest
• Time, Speed & Distance Calculations
• Data Interpretation (Graphs & Charts)
• Logical Reasoning (Series Completion, Blood Relations, Coding-Decoding)
• Analytical Ability & Problem-Solving

7. English & Malayalam Language Proficiency

• Synonyms & Antonyms
• One-word Substitutions
• Idioms & Phrases
• Spotting Errors & Sentence Correction
• Active & Passive Voice
• Direct & Indirect Speech
• Comprehension Passages
• Malayalam Grammar & Vocabulary

    Click the below link to download PDF format of Kerala PSC Previous Question Paper of Commercial Tax Officer