4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

Tax [Red: 1st Important, Blue:2nd Imp, Green: 3rd Imp]

(9883034569/8820696761)
Direct Tax: For B.com 4th Semester AY 2022-23]
Direct Tax [80 Marks]
S. No. Chapters Page Number
1. Unit 1:
Chapter 1: Introduction 01 - 02
Chapter 2: Basic concepts & Definitions 03 - 08
Chapter 3: Income Exempted from Tax 09 - 09
Chapter 4: Rate of Tax 10 - 11
Chapter 5: Residential status 12 – 23
Chapter 6: Agricultural income 24 – 32
2. Unit 2:
Chapter 7: Income from salary 33 – 58
Chapter 8: Income from house property 59 – 70
3. Unit 3:
Chapter 9: Capital Gains & tax computation 71 – 81
Chapter 10: Income from other sources 82 – 86
Chapter 11: Profit & Gains: Depreciation 87 – 90
Chapter 12: Profit & Gains: scientific research 90 – 91
Chapter 13: Profit & Gains: Profit & Gains of PGBP 92–106
4. Unit 4:
Deduction u/s 80 C to 80 U 107 – 117
Set-off & carry forward of losses 118 – 122
Clubbing of Income 123 – 126

5. Question Paper Honours & Pass 2019 127 – 135

6. Question Paper Honours & Pass 2021 136 – 146

Tax Book Price: ₹ 150

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4th Semester: Honours & General

TAXATION-I
Internal Assessment: 20 marks; Semester-end Examinations: 80 marks

Unit 1 : [5 + 5 =10 Marks]

a) Basic Concepts and Definitions under IT Act
Assessee, Previous year, Assessment year, Person, Income, Sources of income, Heads of
income, Gross total income, Total income, Maximum marginal rate of tax, Tax Evasion, Tax
avoidance, Tax planning.
b) Residential Status and Incidence of Tax: Residential status of all persons except company
c) Incomes which do not form part of Total Income Except section 10AA.
d) Agricultural Income: Definition, determination of agricultural and non-agricultural Income,
assessment of tax liability when there are both agricultural and non-agricultural income

Unit 2 : Heads of Incomes (15 + 15 = 30)

a) Salaries
b) Income from House property

Unit 3 : Heads of Incomes (5 + 10 + 10 = 25)

a) Profits and Gains of Business and Profession: Special emphasis on sec. 32, 32AC, 32AD, 35,
35D, 36(i)(ib), (ii), (iii), (iv), (vii), 37, 37(2B), 40A(2), 40A(3), 43B, (Excluding presumptive
taxation)
b) Capital Gains: Meaning and types of capital assets, basic concept of transfer, cost of
acquisition, cost of improvement and indexation, computation of STCG and LTCG, exemptions
u/s 54, 54B, 54EC and 54F, capital gain on transfer of bonus shares, right entitlement and right
shares, taxability of STCG and LTCG.
c) Income from Other Sources: Basis of charge excluding deemed dividend

Unit 4: (5 + 10 = 15 Marks)
a) Income of other Persons included in Assessee’s Total Income: Remuneration of
spouse, income from assets transferred to spouse and Son’s wife, income of minor.
b) Set off and Carry Forward of Losses: Mode of set off and carry forward, inter source and
inter head set off, carry forward and set off of losses u/s 71B, 72, 73, 74, 74A.
c) Deductions from Gross Total Income: Basic concepts, deductions u/s 80C, 80CCC, 80CCD,
80CCE, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80GGC, 80TTA, 80U
d) Rebate u/s 87A

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Expected Question Pattern:

Group A: [4 Qns of 10 Marks: 40 Marks]
[Out of 8 Questions]
(6 Practicals & 2 theories)
Question 1:
Theory Question from Definition, Basic Concept & Income exempt from tax
Question 2:
Practical Question from Residential Status & Agricultural Income
Question 3:
Practical Question from Salary
Question 4:
Practical Question from Deduction
Question 5:
Practical Question from Deduction
Question 6:
Practical Question from Set off & Carry forward of losses
Question 7:
Practical Question from Business & Profession (Depreciation, Scientific Research, Admissibility)
Question 8:
Theory Question from Clubbing of Income + Theory Question from salary

Group B: [2 Qns of 20 Marks: 40 Marks]

[Out of 4 options] (All Practicals)
Question 9:
1 Practical Question from Salaries
Question 10:
1 Practical Question from House property
Question 11:
1 Practical Question from Business Profession
Question 12:
1 Practical Question from Capital Gains + Income from other sources

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4th Semester: Honours/General

Code Subject's Name Marks Complete Course

fees
CC 4.1 Ch (For Hons) Taxation {Non-MCQ} 100 2500
CC 4.1 Cg (For Pass)

CC 4.2 Ch (For Hons) Cost and Management 100 2500

CC 4.2 Cg (For Pass) Accounting -II
{Non-MCQ}
GE 4.1 Chg Microeconomics II 50 1500
Indian Economy {MCQ} 50
CC 4.1 Chg Entrepreneurship 100 1500
Development and Business
Ethics {MCQ}

 Cost + Tax = ₹ 4, 000 (On one time payment), Else : 1500 x 3 = ₹ 4,500

 Cost + Tax + 1 theory = ₹ 5,000 (On one time), Else: 2000 + 2000 + 1500

 All Subjects = ₹ 6,000 (On one time payment) Else: 2500 + 2000 + 2000

 Online /Offline/Recorded (Unlimited views)

 5 days classes (Monday to Friday), Saturday Reserve for Doubts/Class Test

 Day, Morning/Evening Batches. (1st Batch from Feb 1st week).

 Complete Notes for All Subjects. (No Need to Purchase any Book)

 Complete syllabus in Three Month, After that free revision classes till
exams.

 Contact 9883034569 (office) / 8820696761 (Sir)

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Bhalotia Classes (9883034569): Taxation I (4th Semester AY 2022-23)

Income Tax Act, 1961

Chapter 1: Introduction
1. What do you mean by Direct Tax and Indirect Tax?
Tax, incidence and impact of which fall on the same person, is known as direct tax such as Income Tax,
Professional Tax etc. On the other hand, tax, incidence and impact of which falls on two different persons, is
known as Indirect Tax such as GST, VAT etc.
Direct Tax
(a) Income Tax Act, 1961
(b) Professional Tax
Indirect Tax
(a) Goods & Service Tax , 2017 (GST)
(b) Custom Act

2. Difference between Direct Tax and Indirect Tax

Differences between direct and indirect taxes

Point of difference Direct Tax Indirect Tax

incidence & a tax is said to be direct when impact and if impact of tax is on one person and
impact incidence of a tax are on one and same incidence on the another, the tax is called
person. ‘indirect’
Burden direct tax is imposed on the individual indirect tax is imposed on commodities
organisation and burden of tax cannot and allows the tax burden to shift.
be shifted to others.
Viability of direct taxes are lesser burden then indirect indirect taxes are borne by the consumers
payment taxes to people as direct taxes are based on of commodities and services irrespective
income earning ability of people. of financial ability as the MRP Includes all
taxes.
administrative the administrative cost of collecting direct Cost of collecting indirect taxes is very
viability taxes is more and improper administration less as indirect taxes are wrapped up in
may result in tax evasion. prices of goods and services and
cannot be evaded.
Penalty it is levied on the assessee. it is levied on supplier of Goods &
Services.

3. Short title, extent and commencement of Income Tax [Sec. 1]

(1) This Act is called the Income-tax Act, 1961.
(2) It extends to the whole of India.
(3) It came into force on 1st day of April, 1962.

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Bhalotia Classes (9883034569): Taxation I (4th Semester AY 2022-23)

4. Tax evasion, tax avoidance and tax planning ********

(a) Tax evasion: When the taxpayer reduces his tax liability by deliberately suppressing income, inflating
expenses, claiming for setting off of some bogus losses and so on and so forth, such act of the taxpayer
falls under the purview of tax evasion. It is, therefore, an illegal device for reduction of tax liability.
(b) Tax avoidance: Tax avoidance is such an exercise by the taxpayer to ease the burden of tax by
taking the advantages of loopholes or lacuna in the laws of taxation. The taxpayer can adopt such
exercise without breaking the laws of taxation but it vitiates the objects of tax laws.
(c) Tax planning: It is a dignified and intelligent device adopted by the taxpayer to reduce his tax liability
by availing of various incentives, allowances, concessions, rebates, reliefs, etc. as provided by the Act.
Thus, arrangement of affairs by the taxpayer through the intelligent application of the tax laws not
resorting to any colourable devices with a view to ease the burden of tax comes under the purview of tax
planning. Adoption of such device obviously requires the expertise knowledge on tax laws.

5. Difference between Tax Planning, Tax Avoidance & Tax Evasion

Points of Tax Planning Tax Avoidance Tax Evasion

Distinction
Definition It is a way to reduce tax It is an exercise by which the assessee legally It is the illegal way to
liability by taking full takes advantage of the loopholes in the Act. reduce tax liability by
advantages provided by the deliberately suppressing
Act through various income or sale or by
exemptions, deductions & increasing expenses, etc.,
relief.
Features Tax planning is a practice to Tax avoidance is a practice of bending the law Tax evasion is illegal
follow the provisions of the without breaking it. both in script & moral.
law within the moral
framework.
Objects To reduce tax liability by To reduce the tax liability to the minimum by To reduce tax liability by
applying script & moral of applying script of law only. applying unfair means.
law.
Benefits Generally, arises in long run. Generally, arises in short run. Generally, benefits do
not arise but it causes
penalty and prosecution.
Practice It is tax saving. It is tax hedging. It is tax concealment.
Treatment of It uses benefits of the law. It uses loopholes of the law. It overrules the law.
law

6. Tax Evasion & Tax Planning [B.com Honours 2014]

Tom deposited ₹ 10,000 into PPF account and purchased NSC for ₹ 5,000 to reduce his tax liability. On the
other hand, Jerry did not show his interest on bank deposited amounting to ₹ 8,000 and thereby reduced his
tax liability. Comment on the nature of tax saving policies adopted by Tom and Jerry

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Bhalotia Classes (9883034569): Taxation I (4th Semester AY 2022-23)

Chapter 2:
Basic Concepts & Definitions:
Sections (IncomeTax Act, 1961) Details

Section 14 Heads of income

Section 2(31) Person
Section 2(7) Assessee
Section 2(9) Assessment year
Section 3 Previous year
Section 2(24) Income
Section 2(45) Total income

1. Person [Section 2 (31)]****

Person [Section 2(31)]:
Income-tax is charged in respect of the total income of the previous year of every person. Hence, it is
important to know the definition of the word person.
As per section 2(31) of Income Tax Act, 1961, Person includes:
(i) An Individual;
(ii) A Hindu Undivided Family (HUF);
(iii) A Company;
(iv) A Firm;
(v) An Association of Persons (AOP) or a Body of Individuals (BOI), whether incorporated or not;
(vi) A local authority;
(vii) Every artificial juridical person not falling within any of the preceding sub-clauses.

2. Individual
 The word ‘individual’ means a natural person, i.e. human being. “Individual” includes a minor or a
person of unsound mind.
 Examples: Mr. A, Mrs. B, Miss C

3. Hindu Undivided Family (HUF)

 Under income tax act, 1961 a Hindu undivided Family (HUF) is treated as separate entity for the
purposes of assessment. it consists of all persons lineally descended from a common ancestor and
includes their wives and unmarried daughters and also a stranger who has been adopted by the family.
 Only those undivided families are covered here, to which Hindu law applies. It also includes Jain and
Sikh families.
 Muslim undivided family cannot be treated as HUF.
 Examples: A joint family of X, Mrs. X and their two children.

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Bhalotia Classes (9883034569): Taxation I (4th Semester AY 2022-23)

4. Company
 It include domestic company, Foreign company, company in which public are substantially interested.
 Examples: ABCL Limited, Life The Life Insurance Corporation of India.

5. Firm
 A firm includes a partnership firm whether registered or not and shall include a Limited Liability
Partnership as defined in the Limited Liability Partnership Act, 2008.
 Examples: Roy Sen & Co., a partnership firm.

6. Association of Person :
 Two or more persons join in for a common purpose or common action to produce income, profits or
gains.
 It may consist of individuals, HUF, companies, firms, etc. as members
 The object must be to produce income. it is not enough that the persons receive the income
jointly.
 Examples: Co-operative Society, All india Bank Union

7. Body of Individuals
 Body of Individuals denote the status of persons who are assessable in like manner and to the same
extent as the beneficiaries individually.
 Only individuals can be the members
 individuals join together for common purposes
 Examples: Co-heirs, co-donees, Club etc.

8. Difference between AOP and BOI

 In case of BOI, only individuals can be the members, whereas in case of AOP, any person can be its
member i.e. entities like Company, Firm etc. can be the member of AOP but not of BOI.
 In case of an AOP, members voluntarily get together with a common will for a common intention or
purpose, whereas in case of BOI, such common will may or may not be present.

9. Local Authority****
 A local authority means a municipal committee, district board, body of Port Commissioners, Panchayat,
Cantonment Board, or other authorities legally entitled to or entrusted by the Government with the
control and management of a municipal or local fund.
 Example: Kolkata Municipal corporation etc.

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Bhalotia Classes (9883034569): Taxation I (4th Semester AY 2022-23)

10. Artificial Juridical Person *****

This is a residuary clause. If the assessee does not fall in any of the first six categories, he is assessed under
this clause. Generally, a statutory corporation, or charitable institution or an endowment for charitable or
religious purposes falls under artificial juridical person.
Artificial juridical person are entities -
 which are not natural person;
 has separate entity in the eyes of law;
 may not be directly sued in a court of law but they can be sued through person(s) managing them
 Examples: University, Bar Council, etc.

11. Determine the legal status of the following assessee:****

(a) Mr. X, an employee of a private limited company.
(b) Netaji Sangha.
(c) Mr. R, a partner of a firm.
(d) Mr. A, a managing director of A Ltd.
(e) The University of Burdwan.
(f) Roy Sen & Co., a partnership firm.
(g) Bidhannagar Co-operative Society,
(h) Kolkata Municipal Corporation.
(i) The Life Insurance Corporation of India.
(j) A joint family of X, Mrs. X and their two children.
(k) A and B are legal heirs of C. C died in 2005 and A 'and B carry on his business without entering into a
partnership,
Answers :
(a) an individual; (b) Body of individuals; (c) an individual; (d) an individual; (e) Artificial Juridical person;
(1) a firm; (g) Association of persons: (h) a local authority; (i) a company (j) a Hindu undivided family (k)
Body of Individual

12. Legal status of the following: ****

Case Status
a) Howrah Municipal Corporation Local authority
b) Corporation Bank Ltd. Company
c) Mr. Amitabh Bachchan Individual
d) Amitabh Bachchan Corporation Ltd. Company
e) A joint family of Sri Ram, Smt. Ram and their son Lav and Kush HUF
f) Calcutta University Artificial juridical person
g) X and Y who are legal heirs of Z BOI
h) Sole proprietorship business Individual
i) Partnership Business Firm

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Bhalotia Classes (9883034569): Taxation I (4th Semester AY 2022-23)

13. Assessee [Section 2(7)]:

In common parlance every tax payer is an assessee. As per Section 2(7) of Income Tax Act, assessee is A
person by whom any tax or any other sum of money is payable under income tax act.

14. Assessment year [Sec. 2(9)]:****

Assessment year means the period of 12 months commencing on the 1st day of April every year. It is the
year (just after the previous year) in which income earned in the previous year is charged to tax. E.g.,
A.Y.2022-23 is a year, which commences on April 1, 2022 and ends on March 31, 2023. Income of an
assessee earned in the previous year 2021-2022 is assessed in the A.Y. 2022-23.
Note:
Duration: Period of 12 months starting from 1st April.
Relation with Previous Year: It falls immediately after the Previous Year.
Purpose: Income of a previous year is assessed and taxable in the immediately following Assessment Year.

15. Previous year [Sec. 3]: ******

Previous year means the financial year immediately preceding the assessment year. Income earned in a year
is taxable in the next year. The year in which income is earned is known as previous year. The present
previous year is 2021-22 and its Assessment Year is 2022-23.

16. Previous year for a newly set up business or profession

In case of Previous year is the period

Business or profession being newly set-up Beginning with the date of setting up of the business &
ending on 31st March of that financial year.
A source of income newly coming into existence Beginning with the date on which the new source of income
comes into existence & ending on 31st March of that financial
year.
Example 1 :
Y sets up a new business on May 15, 2021. What is the previous year for the assessment year 2022-
23.
Answer : Previous year for the assessment year 2022-23 is the period commencing on May 15, 2021
and ending on March 31, 2022.

Example 2 :
A joins an indian company on February 17, 2021. Prior to joining this indian company he was not in
employment nor does he have any other source of income. determine the previous year of a for the
assessment years 2021-22 and 2022-23.
Answer : Previous years for the assessment years 2021-22 and 2022-23 will be as follows.
Previous year Assessment year
Feb. 17, 2021 to March 31, 2021 2021-22
April 1, 2021 to March 31, 2022 2022-23

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4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 91/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 92/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 93/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 94/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 95/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 96/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 97/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 98/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 99/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 100/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 101/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 102/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 103/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 104/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 105/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 106/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 107/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 108/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 109/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 110/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 111/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 112/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 113/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 114/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 115/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 116/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 117/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 118/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 119/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 120/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 121/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 122/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 123/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 124/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 125/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 126/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 127/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 128/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 129/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 130/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 131/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 132/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 133/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 134/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 135/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 136/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 137/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 138/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 139/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 140/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 141/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 142/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 143/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 144/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 145/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 146/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 147/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 148/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 149/150
4/2/24, 10:41 PM Taxation 1 Bhalotia AY 22-23

about:blank 150/150