2015
(Section-A)
Note: Attempt all the Five. Each question carries 4 marks. Very Short answer is required not exceeding 75 words.
Q.1.Classify assesses according to status and residence.
Q.2.Define ‘ Previous Year ’ .
Q.3.What is‘ Gross Total Income ’ ?
Q.4.Explain the word‘ Person ’ .
Q.5.What is ‘ belated return ’ ?
(Section-B)
Note: Attempt any two questions out of the following three questions. Each question carries 10 marks. Short answer is required not exceeding 200 words.
Q.6.What are the tests to determine the residential status of an individual?
Q.7.Explain the transactions which are excluded from the meaning of‘ transfer ’for the purposes of
capital gains.
Q.8.What do you understand by Self Assessment?
(Section-C)
Note: Attempt any three questions out of the following five questions. Each question carries 20 marks. Answers are required in detail.
Q.9.Define‘ Salary ’ . State with example incomes which are included in salary.
Q.10.“ Tax evasion is a violation of law while tax avoidance is not ” . Discuss. What are the provisions in the Income-Tax Act? 1961 to cope with tax avoidance?
Q.11.‘ Amendment in Income Tax Law have been so frequent that it is beyond common man’s approach ” . Comment on the relevance of this statement.
Q.12. Explain the meaning of“ annual value ”on the house property. How is the annual value
determined?
Q.13.What are‘ Capital Gains ’ ? Discuss in detail.
2016
(Section-A)
Note: Attempt all the Five. Each question carries 4 marks. Very Short answer is required not exceeding 75 words.
Note: Attempt all the Five. Each question carries 4 marks. Very Short answer is required not exceeding 75 words.
1 What is ‘ belated return ’ ?
2. Classify assesses according to status and residence.
3. Define ‘ perquisites ’ .
4. Define ‘ Agricultural Income;
5. Define ‘ Assessment Year ’ .
(Section-B)
Note: Attempt any two questions out of the following three questions. Each question carries 10 marks. Short answer is required not exceeding 200 words.
6. What are the tests to determine the residential status of an individual?
7. What is depreciation? Discuss in detail.
8. What is ‘ Agricultural Income ’ ? What are its kinds? Explain.
(Section-C)
Note: Attempt any three questions out of the following five questions. Each question carries 20 marks. Answers are required in detail.
9. What do you understand about `Legal-representative ’ ? Can a legal representative be liable to pay tax payable by the deceased? if so; to what extent?
10. Explain the meaning of ‘ annual value ’ of the house property. How is the annual value
determined? State the conditions in which it is taken as nil and null.
11. “ Income Tax is a tax only on revenue receipts, not — on-capital receipts. ” Discuss.
12. What is meant by Emergency Assessment? Under what circumstances can such an assessment be made?
13. Define `salary ’ . What income is chargeable to income tax under the head ‘ salaries ’ ? (
2017
(Section-A)
Note: Attempt all the Five. Each question carries 4 marks. Very Short answer is required not exceeding 75 words.
Q.1. What is self assessment?
Q.2. When a company is resident?
Q.3. What is gratuity?
Q.4. Define 'Person'.
Q.5. Define 'Previous Year'.
(Section-B)
Note: Attempt any two questions out of the following three questions. Each question carries 10 marks. Short answer is required not exceeding 200 words.
Q.6. How is the residential status of HUF determined ? Discuss.
Q7. What is Salary? Discuss in detail.
Q.8. What is income from House Property ? Explain.
(Section-C)
Note: Attempt any three questions out of the following five questions. Each question carries 20 marks. Answers are required in detail.
Q.9.Discuss the expenses which are expressly allowed and disallowed while computing taxable income from business.
Q.10.What do you mean by capital assets? Discuss its various kinds.
Q.11.What are the different incomes chargeable under income from other sources? Discuss.
Q.12. What do you mean by Best Judgement Assessment? Discuss its kinds and circumstances under which it is applied.
Q.13.Discuss the principle of set-off and carry forward of losses with examples.
2018 (Old Course)
(Section-A)
Note: Attempt all the Five. Each question carries 4 marks. Very Short answer is required not exceeding 75 words.
Q.1.What is tax evasion?
Q.2. What is Gross Salary?
Q.3. Write down the powers of Commissioner of Income Tax.
Q.4. Meaning of Return of Income.
Q.5. Importance of tax planning.
(Section-B)
Note: Attempt any two questions out of the following three questions. Each question carries 10 marks. Short answer is required not exceeding 200 words.
Q.6. What is the process of computing Income tax?
Q.7. What is Income? Explain the fundamental principles of determining income.
Q.8. Discuss the exempted income of House Property.
(Section-C)
Note: Attempt any three questions out of the following five questions. Each question carries 20 marks. Answers are required in detail.
Q.9. What is Depreciation? Discuss the provisions in respect of depreciation.
Q.10. Explain the procedure for filing an appeal to the appellate Tribunal against the orders of a commissioner (Appeal).
Q.11. What is Tax planning? What is the objective of Tax planning? Discuss the various types of Tax planning.
Q.12. How a return of Income will be submitted? What penalties can be imposed on those persons who fail to submit their return within the stipulated time? Discuss with the help of provisions.
Q.13. What is deduction of tax at source? Who will deduct the tax at source? If he does not deduct the tax at source, what proceeding can be initiated? Discuss with help of relevant cases.
2018 (New Course)
(Section-A)
Note: Attempt all the Five. Each question carries 4 marks. Very Short answer is required not exceeding 75 words.
Q.1.Direct Tax
Q.2. Fee
Q.3. Gratuity
Q.4.Person
Q.5. Previous Year
(Section-B)
Note: Attempt any two questions out of the following three questions. Each question carries 10 marks. Short answer is required not exceeding 200 words.
Q.6. What are perquisites? What perquisites are included in the salary income of an employee ?
Q.7. What do you mean by Capital gains? How are capital gains calculated?
Q.8. What do you understand about the Provident Fund? Explain different types of provident Funds?
(Section-C)
Note: Attempt any three questions out of the following five questions. Each question carries 20 marks. Answers are required in detail.
Q.9. What is agricultural income? What are its kinds? What are the limits of such income from Income Tax?
Q.10. How is income from business computed and what deductions are allowed under Income Tax Act, 1961?
Q.11. What is “Annual Value”? How is it determined in different circumstances?
Q.12. Explain in brief the relevant provisions of Income Tax Act, 1961 governing the assumptions of capital gains from tax.
Q.13. Define Salary. State with example incomes which are included in Salary.
OR
Q.13. State briefly the history of Income Tax Law in India.
2019 (New Course)
(Section-A)
Note: Attempt all the Five. Each question carries 4 marks. Very Short answer is required not exceeding 75 words.
Q.1. Assesses
Q.2. Capital Assets
Q.3. Income
Q.4. Unabsorbed depreciations
Q.5. Previous year
(Section-B)
Note: Attempt any two questions out of the following three questions. Each question carries 10 marks. Short answer is required not exceeding 200 words.
Q.6. What do you understand about depreciation? How is the depreciation deduction availed while company income is from business or profession? Discuss.
Q.7. Explain different types of provident funds.
Q.8. Discuss how the capital gains are calculated.
(Section-C)
Note: Attempt any three questions out of the following five questions. Each question carries 20 marks. Answers are required in detail.
Q.9. What are the different incomes chargeable under income from other sources?
Q.10. Define Salary. State with examples of income which are included in salary.
Q.11. How is the residence of assesses determined for income tax purposes? Discuss the effect of residence on income tax liability.
Q.12. State briefly the history of income tax in India.
Q.13. State the exceptions of rule that income tax is assessed on the income of previous year in the next assessment year.
2022
(Section-A)
Note: Attempt all the Five. Each question carries 4 marks. Very Short answer is required not exceeding 75 words.
Q.1. Assessment Year
Q.2. Define Agricultural Income
Q.3. What do you mean by ‘Previous Year’
Q.4. What do you mean by Annual Charge?
Q.5. What do you mean by Casual Income?
(Section-B)
Note: Attempt any two questions out of the following three questions. Each question carries 10 marks. Short answer is required not exceeding 200 words.
Q.6. What do you mean by “Capital Assets”?
Q.7. What do you mean by Tax and Fee and what is the difference between these two?
Q.8. What is the basis of charge of salary income as given in Section 15 of Income tax Act,1961.
(Section-C)
Note: Attempt any three questions out of the following five questions. Each question carries 20 marks. Answers are required in detail.
Q.9. What do you mean by depreciation? How is depreciation deduction availed while company income is from business or profession? Discuss.
Q.10. Define the word “Assets”. State the properties which are not regarded as Assets for the purpose of wealth tax.
Q.11. What do you mean by House Property? What are standard deductions allowed while computing income from House Property?
Q.12. What is “Agricultural Income”? Define it with “Scheme of Partial Integration of Agricultural income.”
Q.13. What do you mean by Permanent Account Number? Under what matters is necessary to quote the Permanent Account Number? What provisions have been made under Income Tax Act, 1961 in this regard?
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