CCSU LLB - Law of Taxation (K-2006) - June 2023 - Old Question Paper

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.

CCSU LLB - Law of Taxation (K-2006) - June 2022 - Old Question Paper

LLB 2nd Semester Examination, June 2022
Law of Taxation
(K-2006)

Section A
Note: Attempt all questions. Each question carries 4 marks

1. Assessment Year
2. Define Agricultural Income.
3. What do you mean by Previous Year?
4. What do you mean by Annual Charge?
5. What do you mean by Casual Income?

Section B
Note: Attempt any two question. Each question carries 10 marks

6. What do you mean by Capital Assets?
7. What do you mean by Tax and Fee and what is the difference between the two?
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. Each question carries 20 marks

9. What do you mean by Depreciation? How is depreciation deduction availed while company income is from business or profession? Discuss.
10. Define word "Assets". State the properties which are not regarded as Assets for the purpose of wealth tax.
11. What do you mean by House Property? What are the standard deduction allowed while computing income from house property?
12. What is Agricultural Income? Define it with scheme of partial Integration of Agricultural Income".
13. What do you mean by Permanent Account Number? Under what matters is it necessary to quote Permanent Account Number? What provisions have been made under Income Tax Act 1961 in this regard?

CCSU LLB - Law of Taxation (K-2006) - May 2019 - Old Question Paper

LLB 2nd Semester Examination, May 2019
Law of Taxation
(K-2006)

Section A
Note: Attempt all questions. Each question carries 4 marks

1. Assessee
2. Capital assets
3. Income
4. Unabsorbed depreciation
5. Previous year

Section B
Note: Attempt any two question. Each question carries 10 marks

6. What do you understand by depreciation? How is the depreciation deduction availed while company income is from business or profession?
7. Explain different types of provident funds.
8. Discuss how the capital gains are calculated.

Section C
Note: Attempt any three questions. Each question carries 20 marks

9. What are different incomes chargeable under income from other sources?
10. Define salary. State with examples incomes which are included in salary.
11. How is residence of assessee determined for income tax purpose? Discuss effects of residence on income tax liability.
12. State briefly the history of income tax in India.
13. State the exceptions to the rule that income tax is assessed on the income of previous year in the next assessment year.

CCSU LLB - Law of Taxation (K-2006) - May 2018 - Old question paper

LLB 2nd Semester Examination, May 2018
Law of Taxation
(K-2006)

Section A
Note: Attempt all questions. Each question carries 4 marks

1. Direct Tax
2. Fee
3. Gratuity
4. Person
5. Previous year

Section B
Note: Attempt any two question. Each question carries 10 marks

6. What are perquisites? What perquisites are included in the salary income of an employee?
7. What do you mean by capital gain? How are capital gains calculated?
8. What do you understand by Provident Fund? Explain different types of Provident Funds.

Section C
Note: Attempt any three questions. Each question carries 20 marks

9. What is agricultural income? What are its kinds? What are the limits of such income from income tax?
10. How is income from business computed and what deductions are allowed under Income Tax Act 1961?
11. What is 'Annual Value'? How is it determined under different circumstances?
12. Explain in brief the relevant provisions of Income Tax Act 1961 governing the assumptions of capital gains from tax.
13. Define salary. State with examples incomes which are included in Salary.
OR
State briefly the history of income tax law in India.