income lax Law DPT -Pbi-4

Other relevant information

() B is not a working partner.
(i) The firm owns a building. First floor of this building is let out
rental basis whereas the ground floor and second floor ar
used for own business purpose.
(n) Out of other business expenses Rs. 18,000 is not deductih
under various sections of the lncome-Tax Act.
(IV) On December 1, 2015 firm paid Rs. 4,500 being value addo.
tax liability pertaining to the previous year 2012-2013 whick
Account.
has not been debited in Profit and Loss
Find out the net income of the firm, its tax liab1lity and individ1ua
income of the partners for the A.Y 2016-17. (Marks 15)
2018 MAY[13] X and Y are two partners (1:2) of X Co., a firm
engaged in manufacturing chemicals. The profit and losS accourt
of the fim for the year ending 31.3.2017 is as follows:
Amount Particulars
Particulars Amount
Rs. Rs.
Cost of goods sold 86,00,000 Sales 1,26,00,000
Salary to staff 17,79,600 Long terrm capital
Depreciation 1,60,000 gains 80,000
Remuneration to Other business
partners: receipts 62,000
X 6,00,000
Y 4,80,000
Interest on capital
to partners @18%
X 72,000
Y 50,400
Other expenses 7,40,000
Net profit 2,60,000

1,27,42,000 1,27,42,000

Other Information:
(1)The firm completed all legal formalities to get the status of
'Firm'!.
(2) The firm has given donation of Rs. 1,60,000 to a notified pub
lic charitable trust which is included in other expenses.
(3) Salary and interest is paid to partners as per the partnership
deed.
IncomeTaxLaw
DPT- Pbi-4
14) Depreciation allowable under section 32 is Rs. 1,56,000.
(5)Income and investment of Xand Yare as follows

X (Rs.) Y (Rs.)
Interest on company deposit 1,28,000 1,01,600
Dividend from foreign companies 14,000 22,000
Long term capitalgains (loss) 1,60,000 40,000
Short term capital gains (loss) 6,000 (12,000)
Winning from lotteries (Gross) 8,000 20,000
Contribution towards Home Loan A/c
of National Housing Bank 80,000 1,20,000
Find out the Net Income and Tax liability of the firm and part
ners for the Assessment Year 2017-18. (Marks 15)

s41(b) The following particulars are furnished for the Previous Year
2016-17.
Rs.
Net Profit as per Profit and Loss Ac
(after deducting Depreciation of Rs. 6,80,00) 90,97,000
Depreciation allowable u/s 32 of Income Tax Act 7,77,000
Disallowable expense 85,000
Deduction received u/s 10AA (as calculated) 78,00,000
Long Term Capital Gains (on sale of land) 3,00,000
Deduction received under Chapter VI A
(as calculated)
80 G 55,000
80 IB 80,000
Calculate Tax Liability assuming that the Assessee is a Firm
and AOP. (Marks 10)

FROM PUNJABI UNIVERSITY

IHEORETICAL PROBLEMS
regarding
2003 APR.J61 What are the provisions of Income Tax Act
as firm and
Ine assessment of partnership firm assessed (Marks 15)
association of persons ?

225
 Come Tax Law DPT-Pbi-4
regarding
2005 APR.[3] Discuss the provisions of Income Tax Act(Marks 15)
Computation of the business income of firm.
(u/s 184) 1s Computed?
2007 SEP. 6] How the total income of a firm (Marks 15)
Give a proforma of such computation.
State the two conditions to be fultilled tor the
2008 APR.[9](e) (Marks 4)
partnership firm to be assessed as firm. (Marks 4)
tax of a firm?
2008 SEP.[9](e) What is the rate of When cana
firm be asse-
2011 SEP.(5](a) Define partnership firm.
ssed under section 184 ? 40(b) of IIncome
imposed under section partners of a
(b) What are the restrictions
and interest payable to (Marks 15)
Tax Act on remuneration
firm?
and interest paid to partners of a
Remuneration (Marks 4)
2012 APR.[910)
Act.
firm. Partnership Firm as per Income Tax
2013 MAYJ11(vi)
Define (Marks 2)
1961. partnership firm and AOPs.
between (Marks 2)
[((x) Differentiate
imposed u/s 40(b) of the Income Tax
restrictions partners of a firm ?
[3] What are the and interest payable to
Act on remuneration (Marks 15)
Partnership under Indian Partnership Act,
2014 MAYI1](%) What is (Marks 2)
1932 ? (Marks 2)
MAY[1](d) What is LLP ? Partnership
2015 mean by Limited Liability
2016 MAYJ3](a) What do you (Marks 5)
Firms for income tax purposes ?
(LLP)

NOMERICAL PROBLEMS
Y and Z are equal partners of a firm. Z jinted the
2003 SEP(5]X, benefitof C and D. During
firm as trustee of a private trust for the
2006-07, the net profit of the business of the firm was Rs.
the year
1,50,000 after charging the following :
joined the firm before her
() Salary to Mrs. X Rs. 30,000, who application of her
marriage and salary is not attributable to the
professional knowledge but she casually helps the firm.
Y Rs. 5,000.
(iü) interest on Loan to A who is a minor son of
(ii) Interest on loan to Mrs. X Rs. 6,000 and Mrs. Y' Rs. 17,000.

226
ncomelaxLay DPT- Pbi-4
Salary to B Rs. 24,000 who is an emplo, e and 'X' who is
norKing partner Rs. 60,000.
Salary to Mrs. Y Rs. 60,000. The amount is reasonable
attributable to the
application of her professional skill.
vi) Other income of X, Yand Z are Rs, 40, 000; As. 50,000
and Rs. 60,000 respectively.
Compute total income of the firm and its tax liability. Find out
the total income OT partners also. (Marks 15)

on04 APR[6]A, Band C are three partners. Compute the income

f the firm for the year 2006-07.
Income. Statement
Rs. Rs.
To Salaries 2,30,000 By Gross Profit 4,91,000
To Discount 11,000 By Profit on sale
To Bad debts reserve 30,000 of motor car 5,000
To Depreciation 18,000 By Profit on sale of
To Interest on capital : buildings 30,000
A 30,000
B 60,000
24,000 1,14,000
To Rent to A 36,000
To Commission to B 30,000
To Bonus
A 8,000
B 7,000
C 12.000 27,000
To Net Profit 30,000

5,26,000 5,26,000

Additional information :
salary :
1. Salaries include
to A Rs. 40,000
to B Rs. 80,000 2% per month.
(Marks 151
to partners is @
2. Interest paid
X, Yand Z. Compute theincome
Following is the P/L of
2004 SEP[6]
for the year
2006-07.
or thc firm
227
 DPT - Pbi-4
Income Tax Law
Rs
Rs
profits 3,15,000
To Establishment 40,000 By Gross drawings
To Sales Tax 13.000 By Intt.Xon Rs. 4,000
7,000
To Custom Duty Y Rs. 5,000
To Interest on Capital Rs. 3,000
X Rs. 20,000 By Duty draw back
12,000
Y Rs. 18,000 32,000
Rs. 30,000 68,000
To Salaries
X Rs. 40,000
Rs. 50,000 90,000
18,000
To Bonus to Z
To Commission to
X
Rs. 8,000
Y
Rs. 7,000
Rs. 5,000 20,000
Z
12,000
To Rent to Y
30,000
To Salary to Z's son 36,000
To Audit Exps.
To Net Profits 25,000
3,59,000 3,59,000
Additional information
(a) Interest on capital and on drawings is @ 20% per annum.
(b) Z's son is a student. He assists the business casuaily.
(Marks 15)

2007 APR.[6] The profitand loss acCount of the firm of M/s A &B.
sharing profits and losses in the ratio of 3:2, for the previous year
ending on 31.3.2007 is as follows :
Rs. Rs.
Cost of goods sold 5,45,000 Sales 9,50,000
Remuneration to Dividend from UTI 20,000
partners 3,00,000 Long term capital
1,90,000
Remuneration to gains
employees 1,70,000
Interest to partners 15,000
Other expenses 1,00,000

228
ncomelaxLaw DPT - Pbi-4
Salestax
outstanding 10,000
Net profit 20,000

11,60,000 11,60,000

Additional intormation are:

a) Other expenses include the following
(i) Entertainment expenses Rs. 20,000
ten
(ü) Gifted articles costing Rs. 1500 each given to under
dealers who exceeded the sales target fixed
sales promotion scheme.
advertising agency.
(ii) Rs. 32,500 paid in cash to an
15.7.2007.
(b) Outstanding sales tax was paid on
instrument.
(c) The firm is not evidenced by
are :
(d) The other income of partners
A- Rs. 95,000; B- Rs. 86,000. year
required to compute for the assessment
You are
2007-08
firm, and
(i) Total income of the on its total income. (Marks 15)
firm
(iü) Tax liability of the
and Vipul are partners in a firm from the
2010 APR.[6] Mukul Compute the amount of book profit of the
following P&L AccOunt. compute the total
income of the firm. Also
firm and determine total under the head'Profit and Gains.
taxable
Income of Partners Rs.
Rs. 2,10,000
20,000 Gross Profit
General Expenses
30,000 Rent from House 36,000
Salaries to staff 6,000 Property
Bonus to employee
10,000 Interest on Govt. 22,000
Depreciation 2,500 Securities
Bad debt 10,000 lnterest on Deposit
Excise duty 3,000 with Punjab Urban
Provision for Bad debt
3,000 Development Authority 5,000
Donation to JNM Fund
Hepair to house
1,500
property of house
Ihsurance 500
property 1,500
Charities 229
 Chapter Assessment of Companies
5
NANAK DEV UNIVERSITY
FROM GURU
THEORETICAL PROBLEMS
Joint
salient features of assessment of
are the (Marks 20)
2003 APR.[8]What
Stock Companies ? company under Income Tax
2005 SEP[7] What do you mean by (Marks 20)
assessed? company under
Act ? How it is the meaning ofa
explain
2009 APR.[1](a)Briefly (Marks 2)
Income Tax Act, 1961.

NUMERICAL PROBLEMS
Ltd. is an lndian company in which the public are
2008 APR.[8] X
interested. Its income for the year ended 31.3.2008
Substantially
sOurces:
was derived from the following Rs.
cement 15,00,000
(a) Profit from the production of
Indian
(b) Dividend from A Ltd. an 1,60,000
Company (Gross)
(c) Dividend from B Ltd., a non domestic
40,000
company
20,000
(d) Interest on Central Government Securities
(e) Long term capital gains from transfer of
shares on 1.6.2007 2,80,000
It has paid a sum of Rs. 20,000 to the Prime Minister's Drought
Relief Fund and this sum was not deducted while arriving at the
Sum of Rs. 15,00,000 shown above as profits from the production
of cement.
The company has deposited Rs. 4,00,000 towards advance
payment of tax for the assessment year 2008-09. You are required
to calculate the total income and the net amount of income tax

232
AOnelaXLaw

nayablebythe
company
advance payment oftor this
tax and tax assessment
DPT- Pbi-4
year after giving credit
a
deducted at source.(Marks 20)
09APR.rgl
ALtd. is a
nterested It
showed a netcompany in which public are substantially
profit of Rs.
08-09. Aclose 8,37,500 during the year
Scrutiny of its accounts revealed
(a) Debit to Profit and
the following
(i) Donation paid to Loss Account
i Provision for approved charitable trust Rs. 50,000.
Income Tax Rs. 2,50,000.
(ii) Family planning
(iv) Capital expenditureexpenses Rs. 50,000.
on Family Planning Rs. 2,50,000.
Ib) Credits to Protit and Loss Account:
(i) Bad debts allowed earlier
recovered during the previous
year Rs. 20,000.
(ii) Interest on Deposits Rs. 75,000.
(ii) Long-term Capital Gain Rs. 2,50,000
(iv) Dividend from Indian Company (Gross) Rs. 50,000.
There was (a) unabsorbed depreciation Rs. 87,500 and (b)
unabsorbed capital loss of Rs. 1,00,000 brought forward from the
earlier assessment years. Compute total income of thé company
(Marks 20)
the assessment year 2009-10
public are
2009 SEP.[9] X Ltd. is an Indian company in which31st March,
ended
substantialy interested. Its income for the year
2009 was derived from the following sOurces; Rs.
22,50,000
(a) Business Profit 2,40,000
Company (Gross)
(b) Dividend from Domestic 60,000
(c) Dividend from foreign company 30,000
on Central Government Securities
(0) Interest 40,000
(e) Interest on Bank Deposits from transfer
term Capital Gain 30,000
) Long
of Building Gain from transfer
9) Short-term Capital 1,20,000
1-6-2008
of Shares on

233
 FROM PUNJABIUNIVERSITY
THEORETICAL PROBLEMS
note on Assessment of Companies
2004 SEP.9(b) Write short
(Marks 4)
Write shot note on corporate dividend tax.
2007 SEP.[9](d) (Marks 2)
APR.[9]() What is Minimum Alternative Tax? (Marks 4)
2J08 (Marks 2)
Alternate Tax).
2014 MAY[1](vii, MAT (Minimum
M¤T ? Also discuss important rules in
(3]What do you nean by
Minimum Alternate TaX u/s 115JB in case of
detail regarding the (Marks 15)
Company Assessee.
(MAT). (Marks 2)
2015 MAY(1](g) Minimum Alternate Tax
Explain the procedure
(5] Define Residential Status of Company.tax liability of company
for computation of total income and
assessee under Incomne Tax Act, 1961..
(Marks 15)
MAY.2](a) What do you mean by Indian Company for income
2017
tax purposes?
Alternate
(b) Write short note on Dividend distribution tax (Minimum
(Marks 10)
Tax).
2018 MAY.(9](v) Write a short note on Domestic companies.
(Marks 3)
(9](vii) Are MAT provisions applicable on all assesses in India ?
(Marks 3)
distribution
[9](íx) Why company assessee needs to pay Dividend (Marks 3)
tax ?
 ACOme laXLaw
NUMERIGAL PROBLEMS
DPT Pbi-4

2004APR.(9)()
Compute the income of
Garg
Interest on Securities Limited Rs
Business incomne
10,000
Interest On
Mills Ltad. debentures of an Indian Spinning 4,20,000

The company started 40,000

buted dividends of Rs. manufacturing
80,000
in
1998-99. It has
during the current
distri-
year.
(Marks 4)
2004 SEP.[9]) Compute the Income of X Ltd. for
2006-07 :
Rs.
Profit from cultivation and sales of tea 4,00,000
i) Dividends from Y Ltd. of Kolkata 1,30,000
(ii) Dividends from a foreign company 50,000
(iv) Income from manufacture and sale of cloth 12,00,000
(Marks 4)

2016 MAY[5] ST Creations Ltd. is engaged in the business of

developing and exporting computer software. Following are the
particulars of the company for the year ended on 31-3-2015 :
Particulars Rs. Particulars Rs.
25,00,000 By Export Sales 60,00,000
To Salaries
To Administration By Sales in India 16,00,000
2,00,000 By LTCG 3,00,000
Expenses
To Expenses on
Floppies 1,25,000
To Marketing
Expenses 3,00,000
o Depreciation
15,00,000
on Computers 2,00,000
To Repairs
To Proposed
3,00,000
Dividend
lo Provision for
Contingent 1,00,000
Liabilities
 Chapter
6 Income Tax Authorities
THEORETICAL PROBLEMS
on03 SEP.[7] What are the powers of the Commissioner of Income
Tax in regard to search and seizure under Section 132 of the Income
Tax Act ? (Marks 15)
2004 APR.{8] "The Income Tax Act has provided the vital powers
to Assessing Officers to assess the income of any person." DiscUss.
(Marks 15)
Income
2005 SEP|4] What are the powers of the Commissioner of Income
of the
Tax in regard to search and seizure under section 132 (Marks 15)
Tax Act?
(Marks 4)
2006 APR.[5]((x) Discuss the powers of CBDT.
of CBDI.
2007 SEP.[9(n) Nrite shot note on any four powers (Marks 2)
Commissioner of Income
2008 APR.[7]What are the powers of the Section 132 of the Income
Tax in regard to search and seizure under (Marks 20)
Tax Act? (Marks 4)
APR.[5](h) Discuss the power of CBDT.
2009 CBDT. (Marks 4)
2009 SEP.[9]0) Discuss the power of
CBDT. (Marks 4)
2010 APR.[9]0) Describe Power of (Marks 4)
2010 SEP[9]0) Define CBDT. the.authorities provided by the Income
2011 APR.[8] What are
the administration of tax? Discuss briefly the powers of
Tax Act for (Marks 15)
income tax office.
Write a short note on Central Board of Direct
2013 MAY.I1](viii) (Marks 2)
Taxes.
short note on Commissioner of Income
2014 MAY.I11(v) Write a (Marks 2)
tax.
CBDT and Commissioner of
powers of
2015 MAY(7] Explain the tax Act, 1961. (Marks 15)
income Tax under Income
tax authorities are appointed under
2017 MAY.J6(a) What income
administration of tax? (Marks 5)
for the
the Act
What do you understand by the Administration of
2018 MAY.J5) the main powers of Income
Income Tax system in India ? Explain
(Marks 10)
Tax Officer in India.
237
 Chapter Procedure for Assessment
7
THEORETICAL PROBLEMS
permanent acCOunt number
note on (Marks 4)
2003 APR.(9](e) Write short
filling of Income lax Return.
Write short note on compulsory (Marks 4)
I)
ex-parte assessment ? Under
do vou mean by available to
2003 SEP.[8] What made ? What are the remedies
is (Marks 15)
What conditions it (Marks 4)
the assessee ? return.
the income tax (Marks 4)
9(i)) Dates for filing
assessment.
[9](iv) Explain self note on Assessment Procedure.
short (Marks 4)
2004 APR.[9]() Write
note on Assessment Procedure.
short
2004 SEPI9](c) Write (Marks 4)
assess
what circumstances can an ex-parte
2005 APR.[4] Under assessing officer ? What are the remedies
ment be made by an (Marks 15)
available to the assessee ? (Marks 4)
Block Assessment ?
[5j(d) What is (Marks 4)
What is revised retun ?
(51(g) Judgement Assessment?(Marks 4)
2005 SEP[5](d) What is Best? (Marks 4)
[5\(g) What is belated return Assessment ? (Marks 4)
2006 APR.[5](iv) What is Ex-parte (Marks 4)
5(vii) What is revised return ? (Marks 4)
(5](vi) Write a note on PAN. (Marks 4)
2006 SEP[5]() What is Best Judgement Assessment?
5])What is Belated return ? (Marks 4)
2007 APR.[7] Under what circumstances can an ex-parte
assessment be made by Assessing Officer ? What are the remedies
available to the assessee ? (Marks 15)
(9](c) Write short note on due dates of filing return. (Marks 2)
[9) Write short note on self assessment u/s 140A. (Marks 2)
(9](g) What is PAN? (Marks 2)
2007 SEP[7] Explain the various steps which are involved in the
assessment procedure. (Marks 15)

238
 incomelaxLaw
Write short DPT- Pbi-4
9/c) note on signing of income tax
Write short note on return. (Marks 2)
SEP.(9](h)
008 APR.[4) Define Bestcompulsory filing of return. (Marks 2)
2009 Under what Judgement Assessment. (Marks 4)
assessiment be made by circumstances can an Ex-Parte
availableto assessee ? Assessing Officer ? What are the remedies
5lg) Write a note on (Marks 15)
PAN. (Marks 4)
50 What is Ex-Parte Assessment ?
2009,SEP[9](h) Write a note on (Marks 4)
PAN. (Marks 4)
90) What is Ex-Parte Assessment ? (Marks 4)
010APR.[7] Under what circumstances can an ex-Parte assesS-
ant be made by Assessing. Officer ? What are the remedies
awailable to assessee ? (Marks 15)
rallh) What is PAN ? (Marks 4)
010 SEP.[7] What do you mean by Best Judgement Assessment?
Discuss the remedies available to aggrieved party in this case.
(Marks 15)
oh) Define Permanent Account Number (Marks 4)
910) Explain Reassessment ( "arks 4)
2011APR.[9]() Define Best Judgement Assessme.t. (Marks 4)
2011 SEP.[8] What do you understand by Best Judgement Assess
ment? Under what circumstances it made by Assessing officer?
(Marks 15)
What are the remedies available to assessee ?
(Marks 4)
9I0) Define Permanent Account Number. (Marks 4)
2012 APR.[9](h) Scrutiny Assessment. Ex-parte Assessment ?
2012 SEP.[7] What do you understand byAssessing Officer ? What
Under what circumstances is it made by ?
assessee (Marks 15)
are the remedies available to
circumstances can an ex-parte assess
2013 MAY.[7 Under what the
made by the assessing officer ? And what are
ment be (Marks 15)
available to the assessee ?
emedies Belated Return of Income?
mean by
Q19 MAY.I1ü) What do you (Marks2)
Judgement Assessment? Under
Best
What do you mean by the Assessing Officer ? On what
made by
t conditions is itJudgement Assessment be cancelled ?
unds can a Best (Marks 15)
difference between Revised and
What is the
2015 MAYI1](b)
Uefective return ?
(Marks 2)
(Marks 2)
Dc) Define PAN.
239
 Income Tax Law
DPT -Pb-4
[1](6) What is Self Assessment ? (Marks 2)
(Marks 2)
[1]0) E-filing of Return. ex-parte assessment be made
1Joner what circumstances can an
Officer 2 State the remedies aVailable to tho
Dy Assessing (Marks 15)
assessee.
Explain the case of 'Self Assessment by a person
2016 MAY.(1]\(vi) (Marks 3)
Revised Return is required ? (Marks 3)
U(xi1) When the filing of Judgement Assessment? Under
by Best
9J What do you mean be made by the assessing officer?
What circumstances it can (Marks 10)
circumstances Compulsory Best Judge
2017 MAY(7] Under what officer ? And
be made by the assessing
ment Assessment can assessee against this type of
what remedies are available to the
assessment ?
(Marks 10)
Assessment" of a per
[9](vi) Explain the case of "Best Judgement
Son.
(Marks 3)
[9](xii) When the filling of Rectified Return is required? (Marks 3)
2018 MAY[6] What is the time limit of e-filing of Income Tax re
turn? What are the main types of assessment methods of Income
Tax ? Mention in brief. (Marks 10)
[910) What do you mean by Income Tax return ? (Marks 3)
 Chapter
8 Collection of Tax
THEORETIGAL PROBLEMS
2003APR.[71|What do you mean by 'Pay as You Earn' ? Explain
in
of the provisions of income Tax Law relating to advance paymen
(Marks 15)
of tax.
short note on T.D.S. from lottery and horse races.
9h) Write (Marks 4)
DisCuss the provisions relating to T.D.S.(Marks 15)
004 APR.l7]
SEP[7] DiscUss the provisions relating to Tax Deducted at
2004 (Marks 15)
Source.
of Tax. (Marks 4)
(olld) Write short note on Advance Paymnt
What are the provisions of Income Tax Act regarding
2006 APR.[4] SOurce ?
(Marks 15)
the Deduction of Tax at Tax Act
SEP[4] Discuss the various provisions of Income (Marks 15)
2006 of Tax detail.
Advance Payment
regarding
Explain the provisions of Income Tax relating to
2008 APR.[8] (Marks 20
Advance Payment of Tax. (Marks 4
liable to pay Advance Tax?
(9lg) When a person is deduction of tax at source? (Marks 4
(91h)What is meant by the provision of Income Tax La
in brief
2008 SEP[8] ExplainPayment of Tax".
(Marks 2C
relating to "Advance provisions relating to deduction of tax a
the
2011 APR.[7] Explainunder 'salaries' and 'interest or
the head
sOurce chargeable (Marks 15)
securities'.
the provisions regarding Advance
briefly
2012 APR.[7] Discuss (Marks 15)
Payment of Tax. tax.
(Marks 4)
payment of of tax is
2012 SEPI9lla) Advance
what extent Advance payment
2013 MAYJ11(v) To (Marks 2)
Discuss the
required? by Tax deducted at Source ? Interest on
mean
9] What do you respect of salary income and (Marks 15)
provisions of law in
Deducted at
Securities ?
five examples of TDS (Tax (Marks 2)
<U14 MAYI11(iv) Give
Source).
241
 Income Tax Law DPT -Pbi-4
(6] Explain in brief the provisions of Income-tax relating to
Payment of Tax
2015 MAY.[1](i) Give five examples of TDS.
Advance
(Marks 15)
(Marks 2)
2016 MAY.[1](vii) Explain the term 'Collection of Tax'. (Marks 3
of tax arises?
[6] When the liability of advance payment
the installments of and due dates of advance Di
of tax
scuss
as
specified
u/s 211 of the IT Act.
[7] What are the provisions of law
(Marks
related to deduction of t.)10)
sOurce in respect of income from :
(1) Winning from lottery
(2) Winning from horse races
(3) Interest from securities ?
of
(Marks
income tax
10)
b
2017 MAY[5) Discuss in detail the provisions
relating to Advance payment of tax. (Marks 10)
[9](viii) Explain the term "Advance payment of tax". (Marks 3)
[9](xi) Define the term TDS. (Marks 3)
2018 MAYI7] Why deduction of tax at sOurce is required in case of
some assesses as per Income tax act, 1961 ? State two examoles
of main income liable to pay TDS in detail. (Marks 10)
[8] Write a detailed note on the rules and time schedule of Ad.
vance Payment of Tax. (Marks 10)
Chapter Recovery of Tax and Refunds
9
THEORETICAL PROBLEMS
circumstances in which a claim for
on03 APR.[B] What are the procedure of claiming
hund of tax may arise ? Describe briefly the (Marks 15)
a refund.
APR.[9](e) Write short note on Interest on delayed refund.
9004 (Marks 4)
? (Marks 4)
is Refund
2006 SEP.[5]) What on tax clearance certificate.
2007 APR.9(p) Write short note (Marks 2)
circumstances in which a claim for refund
2008 SEP.[7] What are the briefly the procedure of claiming a
Describe
of tax may arise? (Marks 20)
refund. (Marks 4)
claim refund?
(9](g) Who is entitled to circumstances in which a claim for refund
the of claiming a
2009 SEP.[8]What are Describe briefly the procedure
tax may arise ? (Marks 15)
of
refund. circumstances in. which a claim for
are the of claiming
2010 APR.[8] What ? Describe briefly the procedure (Marks 15)
arise
refund of tax may (Marks 4)
a refund. Delayed Refund.
note on Interest on (Marks 4)
[91) Write short
SEP[9(a) Define Refund relating to refund.(Marks 2)
2010 State briefly the law a claim for refund of tax
2013 MAYI1](i) circumstances in which
What are the procedure of claiming a refund.
[6]
arise ? Describe briefly the (Marks 15)
may (Marks 3)
term Refund.
MAY(1](xi) Define the circumstances those require claim of
2016 Discuss the (Marks 5)
2017 MAYJ6J(b)
refund. concept of Refund. (Marks 3)
Discuss the
2018 MAY.(9](i)
 Chapter
10 Apneals
THEORETICAL PROBLEMS
2005 APR.[5)() What is an income tax appeal ? (Marks 4)
2005 SEP[5() What is an Income Tax ?iion ? (Marks 4)
2006 APR.[5](vi) What is an Income Tax Appeal ? (Marks 4)
2006 SEP[5](h) What is an Income Tax Appeal ? (Marks 4)
2007 SEP.[8 Give various orders against which the appeal can be
preferred to the Commissioner of Appeals. Explain the procedure
of an appeal to the Commissioner. (Marks 15)
2009 APR.[5]) What is Income Tax Appeal ? (Marks 4)
2009 SEP.[9](9) What is Income Tax Appeal ? (Marks 4)
2014 MAY.J8] Describe the procedure of an appeal to the
Commissioner (Appeals) of Income-tax Act, 1961. (Marks 15)
2015 MAY.I8]What do you understand by the term Appeal ? Explain
the procedure for filing an appeal to Commissioner (Appeals).
(Marks 15)
2018 MAY{9iv) Explain the provisions of appeals in brief.
(Marks 3)
 Chapter
Penalties
11
THEORETICAL PROBLEMS

APR.[9]() Write short note on penalty u/s 271(1)(C).

(Marks 4)
SEP.8] DiscusS the various penalties those can be imposed
n04 (Marks 15)
the provisions of the Act
nder penalties which can be
sn05 APR.[4] What are the different
under the provisions of Income Tax Act. 1961 ?
noosed (Marks 15)
penalties, which can be
2005 SEP.[4] What are the different
Tax Act, 1961 ?
imposed under the provisions of Income (Marks 15)
Prosecutions, which can be
2006 APR.[4] What are the different Tax Act, 1961 ?(Marks 15)
given under the provisions of Income penalties which can be imposed
2006 SEP.[4]What are the different
Income Tax Act, 1961 ? (Marks 15)
under the provisions of
What are the different penalties which can be
2007 APR.[8]
under the provisions of Income Tax Act, 1961 ?
imposed (Marks 15)
What are the different penalties which can be
2009 APR.[4] Income Tax Act, 1961 ?
imposed under the provision of
(Marks 15)
imposed
2009 SEP.I71What are the different penalties which can be
provisions of Income Tax Act, 1961 ? (Marks 15)
under the
various penalties under Income-Tax Act
2010 SEP.J8] Discuss the (Marks 15)
kinds of penalties, which can be
different
2011 SEPI7) Discuss
Income Tax Act for different kinds of defaults.
levied under the
(Marks
cn
15)
of penalties, which
2012APR.J81Discuss differentActkindsfor different kinds of defaults.
Income Tax
levied under the (Marks 15)
kinds of penalties, which can be
Discuss different
2012 SEP.[8]the Income Tax Act for different kinds of
defaults.
levied under
(Marks 15)
 DPT- Pbi-4
Income Tax Law
are the different penalties which can be
2013 MAY.[8] What Tax Act, 1961?
imposed under the provisios of Income (Marks 15)
different offences which makes an
2014 MAY.(9] What are the under the Income Tax Act, 1961 2
assessee liable to prosecution (Marks 15)
ifferent penalties which can be imposed
2015 MAY.[9] DisCuss theIncome Tax Act, 1961. (Marks 15)
under the provisions of mean by Penalties and Prosecutions ?
2016 MAY.J8] What do vou
offences which makes an assessee liable
What are the difference (Marks 10)
for prosecution ? Penalties and Prosecutions 2
mean by
2017 MAY[8]What do you
offences which makes an assessee liable
What are the different (Marks 10)
for penalties? penalized as per Income Tay
person is
2018 MAY(9](xii) When a (Marks 3)
Act ?
 Chapter
Misc.
12
013 MAY(1J) Explain the term "Previous Yea. (Marks 2)
1i) What do you.mean by residential, status of a company in
India ? (Marks 2)
1(x) Define the concept "Assessee". (Marks 2)
2014 MAY.{1](i) What are the different categories of Person under
Income-Tax Act ? (Marks 2)
term "Previous Year". (Marks 2)
11(vi) Explain the
11(vii) Discuss diferent kinds of Income Tax rates chargeable to
(Marks 2)
tax in case of Individual.
3)
2016 MAY.(1])Explain the term "House Rent Allowance".(Marks
assessment
[1](ü) State the Income Tax Rates specified for the (Marks 3)
2015-16 in case of individuals.
in India? (Marks 3)
[1](ii) When a company becomes non-resident and Gains from
[1](vii) Discuss the head "Income from Profit (Marks 3)
Business and Profession".
Year'. (Marks 3)
[1](ix) Explain the term 'Previous Total Income'. (Marks 3)
(1](<) Define the concept 'Gross
(Alternate Minimum Tax).
[31(b) Write a short note on AMT (Marks 5)
Explain the term "Perquisites". (Marks 3)
2017 MAY.(91)
specified for the assessment 2015
9(i) State the Income taX rates (Marks 3)
in case of Individuals.
16
Company become non-resident in India? (Marks 3)
[91(ii) When a allowance is exempted from
Entertainment
[91(v) To what extent (Marks 3)
tax ?
the head "Income from capital gains". (Marks 3)
[91(vii) Discuss and Previous year.
[9lix) Distinguish between Assessment year
(Marks 3)
Define the concept "Gross total income" (Marks 3)
[91X)
2018 MAY[1] What do you mean by Taxable Income of a Person?
Discuss in detail the main provisions of Income Tax Rates appli-
assessee. (Marks 1O)
cable on individualfrom Gross Total
Income and Net Total Income.
[4]a) Distinguish
Income Tax (Marks 5)
(91ii) Define the term (Marks 3)
 DPT - Pbi-4
Income Tax Law
What do you understand by Person as per Income lax Law?
|9(0) (Marks 3)
of 12 months starts from 1st
9(xi) 'Assessment year is a period
March of the next year. Do you
ending on 31st
April of a year and (Marks 3)
agree ? Discuss.

Note:- [ This chapter includes questions relating to more than

one chapters, out of syllabus topics and general/common
terms etc. ]