LLB 2nd Semester Examination, May 2025
Law of Taxation
(K-2006)
Section A
Note: Attempt all questions. Each question carries 4 marks
Law of Taxation
(K-2006)
Section A
Note: Attempt all questions. Each question carries 4 marks
1. Belated Return.
2. Define Previous Year
3. Re-assessment of Income Tax
4. Define short term capital gain.
5. What do you mean by depreciation?
2. Define Previous Year
3. Re-assessment of Income Tax
4. Define short term capital gain.
5. What do you mean by depreciation?
Section B
Note: Attempt any two question. Each question carries 10 marks
6. Discuss the different modes of recovery of tax.
7. Define Perquisites. How are these valued? Enumerate tax free perquisites.
8. Enumerate various Income Tax authorities.
7. Define Perquisites. How are these valued? Enumerate tax free perquisites.
8. Enumerate various Income Tax authorities.
Section C
Note: Attempt any three question. Each question carries 20 marks
9. What is meant by emergency assessment? Under what circumstances can such assessment be made?
10. State in brief the powers of the commissioner of Income Tax.
11. Discuss the provisions of Income Tax Act regarding set-off and carry forward of losses.
12. Enumerate the classes of income which are exempt from tax and not included in the total income of an assessee for rate purposes?
13. Discuss the constitution and powers of the Income Tax Appellate Tribunal.
10. State in brief the powers of the commissioner of Income Tax.
11. Discuss the provisions of Income Tax Act regarding set-off and carry forward of losses.
12. Enumerate the classes of income which are exempt from tax and not included in the total income of an assessee for rate purposes?
13. Discuss the constitution and powers of the Income Tax Appellate Tribunal.
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