LLB 2nd Semester Examination - 2015
Law of Taxation
(K-2006)
Section A
Note: Attempt all questions. Each question carries 4 marks
1. Classify assessees
according to status and residence.
2. Define ‘Previous
Year’.
3. What is ‘Gross
Total Income’?
4. Explain the word
‘Person’.
5. What is ‘belated
return’?
Section B
Note: Attempt any two questions. Each question carries 10 marks
6. What are the test
to determine the residential status of individual?
7. Explain the
transactions which are excluded from the meaning of ‘transfer’ for the purposes
of capital gains.
8. What do you
understand by Self Assessment?
Define Section C
Note: Attempt any three questions. Each question carries 20
marks
9. Define ‘Salary’.
State with examples incomes which are included in salary.
10. “Tax evasion is
violation of law while the tax avoidance is not”. Discuss. What are the
pro-visions in Income-Tax Act. 1961 to cope with tax avoidance?
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.
12. Explain the
meaning of “annual value” of the house property. How is the annual value
determined?
13. What are ‘Capital
Gains’? Discuss in detail.
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