CCSU LLB - Law of Taxation - 2024 - Old question paper

LLB 2nd Semester Examination, May 2024
Law of Taxation
(K-2006)

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

1. What do you mean by Permanent Account Number (PAN)?
2. Define the term Person.
3. What do you mean by Residential status of an Individual and a company?
4. What do you mean by Value Added Tax?
5. What do you mean by Taxable Service?

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

6. State briefly the history of Income Tax in India.
7. Define word "Assets". State the properties which are not regarded as Assets for the purpose of Wealth Tax.
8. Explain the meaning of Income from House Property. Who are the deemed owners as a house property?

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

9. What is Agricultural Income? Also explain the Scheme of Partial Integration of non-agricultural income with agricultural income?
10. Write a long essay on tax evasion and tax planning in India.
11. What do you mean by Direct tax and Indirect tax and what is the difference between these two?
12. Mention the Provision relating to Salary income in Income Tax Act.
13. Enumerate the Income which are not liable to inclusion in the total income of an assessee computed for the purpose of income tax.