LLB 2nd Semester Examination, June 2023
Law of Taxation
(K-2006)
Section A
Note: Attempt all questions. Each question carries 4 marks
1. Define Agricultural Income.
2. Distinguish between tax and cess.
3. Define tax management.
4. What do you mean by net wealth?
5. What is belated return?
Section B
Note: Attempt any two question. Each question carries 10 marks
6. What is exemption? Discuss the exemption under section 80G of Income Tax Act?
7. Discuss the method of calculation of capital gains.
8. Define previous year. How previous year will be determined?
Section C
Note: Attempt any three questions. Each question carries 20 marks
9. What is section 80(c)? What exemptions can be claimed by the assesses under section 80(c)? Discuss the efffect of section 80(c) under new scheme of income-tax.
10. What is residential status? How a residential status will be determined of an individual? Discuss.
11. Discuss the history of income-tax laws in India.
12. Define other source under Income-Tax. Discuss the provisions related to other sources under Income-Tax Act.
13. What do you mean by Salary? What is the basis of charge on salary income? Explain.
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