Fourth Semester - 2019

Principles of Taxation Law

(Paper :Sixth)
Time :3Hours] [M.M. : 100
Note : Attempt any five questions. All questions carry equal marks.

1. What do you mean by the term 'Agricultural Income' ? Explain also the
meaning of 'Agricultural purposes' and Agriculture.
 LLLB. (Hons.), (IIl &IVSemester)- 2019/ 187
Income Tax Act, 1961 does not define the term Income' but merely
describes the variousreceipts as income. Comment.

3. Explain in detail the provision relating to determination of residential status

ofan individual.

4. Write short notes on the following:

(a) Assessee
fAeffrf
(b) Business connection in India

5. Write an essay on Tax evasion, Tax avoidance and Tax planning.

6. Explain the Income from business and profession mentioned under the
provision of Income Tax Act, 1961.

7. What do you mean by Assessment ? Under what circumstances Best

Judgment Assessment can be made? Discuss.

8. Describe the various types of Income Tax Authorities. Explain their powers
of search and seizure.
188/ShilpiUnsolved Paper

9. Explainthe following:

(a) Return of Income and Return of Loss

(b) Belated Return and Revised Return.

10. Explain the meaning of the term 'Gross Annual Value' in the context of
IncomeTax Act, 1961.
 5. 4. 3. 2. 1. Note Time
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Define."Tax'. Write Write () () () (c) (b) (a) Write an
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144/
7. 8. 9. 10.
 LLB. Seocond Year (4th Semester), 2016/ 119

FOURTH SEMESTER
(Sixth Paper, 2016)
PRINCIPLES OFTAXATION LAW
fine 3.00 Hours ] [M.M. 100
te : Attempt any five questions. All the questions carry equal marks.

l. Explain the meaning of the following :

(a) Tax and fee
(b) Tax Evasion, Tax Avoidance and Tax Planning

2. Explain the meaning of the ternm 'Residence'. What are the different
types of residential status of an assesse and how they are
determined?

3. Which incomeis chargeable to income tax under the head 'Income

from House Property"? What are the deductions available from
income from House property?

4. Write an essay on salary as a source of income.

5. Discuss various powers exercised by thecommissioner of Income

tax.
 Tax. in
included
Are
Assessment? wealth
the
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