SAuCu8u ACAuLM?

lC8 CA P 99123 11123 99124 11123

5ADGURU ACADEMY FOR CA

5ubjcct: Incnmc Tax TImc: 90 MIns
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1) Wiilo aloul lho foIIoving as poi lho piovisions of lho incono lax acl:

a) LTA

l) Ioavo saIaiy and diffoionco lolvoon a &l.

c) saIaiy dofinilion u/s 15. And vhal is lho laso foi liinging an incono undoi
hoad saIaiios

d) voIunlaiy conliilulion

o) iolionchnonl conponsalion u/s 1O (1O)

2) Cialuily iovivod ly Mi.X of is. 25OOOO/voiking in AC pvl Ild. Discuss lho ioIovanl
piovisions. Is lhoio any diffoionco if ho is voiking in a govoinnonl oiganizalion`

3) Ionsion iocoivod ly a poison is fuIIy laxalIo. Discuss

4) Mis.x voiking in Munlai. Ho iocivod saIaiy of is. 32125 poi nonlh. Ronl paid 75OO
poi nonlh. Hovovoi fion Ocl 1sl 2O11 ho liansfoiiod lo hydoialad. In hydoialad ionl
is. 6OOO.
SaIaiy of is. 32125 consisls lho foIIoving:
asic saIaiy 2OOOO
HRA. 8OOO
Connission 2OOO
ModicaI aIIovanco 2125.
Conpulo oxonplion u/s 1O(13 A).

Tako nocossaiy assunplions.