*SLRC125* SLR-C – 125

S e a t

N o .

LL.B. (Semester – V) and B.A.LL.B. (Semester – IX) (Old) Examination, 2016

PRINCIPLES OF TAXATION LAWS (Paper – V)

Time : 2 Hours Max. Marks : 50

N. B. : 1) All questions are compulsory.

2) Figures to the right indicated full marks.

1. A) Multiple choice questions : 5

1) Section 17 of Income Tax Act defined ___________
a) Salary b) Perquisite
c) Profits in lieu of salary d) All the above
2) Income chargeable under the head “income from house property” shall
be computed after making one of deductions, a sum equal to ___________
percent of the annual value.
a) 60 b) 30
c) 20 d) None of the above
3) In case of transfer of income where there is no transfer of assets, all
income shall be chargeable to income tax as the income of the
___________ and shall be included in his total income u/sec. 61 of
I.T. Act, 1961.
a) Transferee b) Transferor
c) Buyer d) None of the above
4) Section ___________ of Income Tax Act, 1961 provides deduction in
respect of medical insurance premia.
a) Section 80 DD b) Section 80 D
c) Section 80 G d) None of the above
5) Transfer in relation to a capital asset includes ___________
a) Sale
b) Relinquishment of a capital asset
c) Both a) and b)
d) None of the above

P.T.O.
SLR-C – 125 *SLRC125*
B) Fill in the blanks/answer in one sentence : 5
1) Any distribution of capital assets in kind by a HUF to its members at
the time of total or partial partition is not considered _________ under
Section 47 of Income Tax Act, 1961.
2) Income shall not be clubbed if it arises or accrues to a minor child an
account of any _________
3) Scholarship granted to meet the cost of education is _________ from tax.
4) The holder of an impartible estate is deemed to be individual _________
of all the properties comprised in the estate.
5) _________ usually means loss or decline in value which occurs gradually
due to physical wear, tear and decay of a material thing, assets in business
or profession.

2. Explain income from house property with special reference to computation of

annual value of a building property with deduction. 10

3. Explain capital asset and transactions which are not considered as transfer
under capital gain. 10
OR

3. Explain offences and Renal sanctions under IT Act. 10

4. A) Write short answer (any 2) : 4
i) Clubbing of income
ii) Deemed income
iii) Tax evasion.
B) Chargeable income. 4

5. Write short notes (any 3) : 12

1) Salaries
2) Relief
3) Settlement of grievances
4) Tax and fee.

_____________________
*SLR-C-135* SLR-C – 135
Seat
No.

LL.B. (Semester – V) and B.A.LL.B (Semester – IX) (New) (CGPA)

Examination, 2016
PRINCIPLES OF TAXATION LAWS (Paper – IV)
Time : 2½ Hours Max. Marks : 70

N.B. : 1) All questions are compulsory.

2) Figures to the right indicate full marks.
3) Q. No. 1 should be solved in first 20 minutes in Answer
Book only on Page No. 3.

MCQ/Objective Type Questions

Duration : 20 Minutes Marks : 14

1. Choose the correct alternative : 14

1) Section _________ of Income Tax Act,1961 deals with incomes not
included in total income.
a) Section 14 b) Section 10 c) Section 15 d) Section 16
2) All income arising to any person by virtue of a revocable transfer of assets
shall be chargeable to income-tax as the income of the __________ and
shall be included in his total income.
a) Transferee b) Transferor
c) Vendee d) None of the above
3) Section __________ of Income Tax Act, 1956 provides deductions from
salaries.
a) Section 16 b) Section 22 c) Section 23 d) Section 24
4) Income from House property is charged under Section __________ of
Income Tax Act, 1956.
a) Section 10 b) Section 22 c) Section 16 d) Section 20
5) Any gain arising from the transfer of a capital asset during the previous
year is chargeable to tax under the head __________
a) Capital gain b) Salary
c) Income from House Property d) All the above
P.T.O.
SLR-C – 135 -2- *SLR-C-135*
6) Article 246(1) of the Constitution of India states that __________ has
exclusive powers to make laws with respect to any of matters
enumerated in list I in the seventh schedule to constitution.
a) State b) Parliament
c) Both a) and b) d) None of them
7) The Maharashtra Value Added Tax 2002 is brought into effect from
__________
a) 1-4-2005 b) 1-4-2002 c) 1-5-2004 d) 5-1-2005
8) Under Vat system, if any dealer discontinues the business or transfer
the place of business to the different local area, then he has to apply for
__________ or transfer of the registration within the prescribed period to
the concerned authority.
a) Amendment b) Cancellation
c) Fresh registration d) All the above
9) Under Vat system, in the case of succession, one has to apply for
registration within __________ days from the date of succession.
a) 60 b) 30 c) 45 d) 90
10) Section __________ of MVAT provides grant of set off.
a) Section 48 b) Section 74
c) Section 84 d) None of the above
11) Under Art __________ of Indian Constitution Government of India is entitled
to levy and collect taxes on sale or purchases takes place in the course of
interstate trade or commerce.
a) Article 269 b) Article 246 c) Article 265 d) None of the above
12) Section 4 of Central Sales Tax Act provide __________
a) Sale or purchase of goods take place outside a state
b) Sale in the course of inter-state trade and commerce
c) Sale in the course of export or import
d) None of the above
13) According to section __________ of CST Act, every dealer liable to pay
tax under CST Act, shall make an application for registration.
a) Section 10 b) Section 7 c) Section 5 d) None of above
14) Every person liable for paying the service tax shall make an application
to the concerned superintendent of Central Excise in __________ for
registration.
a) From ST-2 b) Form ST-1 c) Form ST-3 d) None of the above

_____________________
*SLR-C-135* -3- SLR-C – 135
Seat
No.

LL.B. (Semester – V) and B.A.LL.B (Semester – IX) (New) (CGPA)

Examination, 2016
PRINCIPLES OF TAXATION LAWS (Paper – IV)
Time : 2½ Hours Marks : 56

N.B. : 1) All questions are compulsory.

2) Figures to the right indicate full marks.

2. Explain provisions relating to chargeable incomes under Income Tax Act, 1956
with special reference to salary. 14

3. Explain provisions relating to offence and penalties under CST and Service Tax. 14
OR
Explain evolution and basic principles of Sales Tax and Constitutional provisions
relating to Indirect Tax. 14

4. A) Write short notes (any 2) : 8

1) Clubbing of income under Income Tax Act.
2) Deductions under Section 80 of IT Act.
3) Sale in the course of inter-states.
B) Registration under MVAT Act. 6

5. Write short answers (any 7) : 14

1) Assessee under IT Act
2) Meaning of sale under CST
3) Taxability under MVAT
4) Set-off under MVAT
5) Interest under MVAT
6) Income under IT Act
7) Deemed income under IT Act
8) Taxable services – state 5 services
9) Audit under MVAT
10) Short term capital gain.

_______________
*SLRC142* SLR-C – 142
Seat
No.

LL.B. (Semester – VI) B.A. LL.B. (Semester – X) Examination, 2016

PRINCIPLES OF TAXATION LAWS (Paper – V)

Time : 2 Hours Max. Marks : 50

Instructions : 1) All questions are compulsory.

2) Figures to the right indicate full marks.
3) Q. No. 1 should be solved in first 15 minutes in Answer Book
only on Page No. 3.

MCQ/Objective Type Questions

Duration : 15 Minutes Marks : 10

1. A) Choose the correct alternatives : 5

1) MVAT (Value Added Tax) is a ___________ for collection of sales tax in

state.
a) single point tax system b) multi point tax system
c) single tax d) none of the above
2) _________ of Central Sales Tax Act 1956 defines sale.
a) Section 2 (g) b) Section 2 (h)
c) Section 2 (dd) d) None of the above
3) Under Maharashtra Value Added Tax Act, 2002 in case of change in
ownership or constitution, an application for new registration certificate is
to be made within _________ days from the date of such change.
a) 30 b) 90
c) 60 d) None of the above
4) The application for registration under MVAT Act is to be made in Form No.
a) 101 b) 102
c) 103 d) None of the above
P.T.O.
SLR-C – 142 -2- *SLRC142*

5) __________ is applicable to sales/purchases taking place in course of

inter-state trade and commerce.
a) Central Sales Tax Act, 1956
b) Maharashtra Value Added Tax Act, 2002
c) Service Tax
d) None of the above

B) Fill in blanks/answer in one sentence. 5

1) Section ________ of the Finance Act, 1994 is the charging section for
Service Tax.
2) Section 7 of C.S.T. Act deals with ___________.
3) As per Section ___________ of MVAT Act, no tax is to be levied on sale of
goods covered by Schedule A.
4) Service tax is a type of ________tax.
5) MVAT Act came into force on __________.

–––––––––––––
*SLRC142* -3- SLR-C – 142
Seat
No.

LL.B. (Semester – VI) B.A. LL.B. (Semester – X) Examination, 2016

PRINCIPLES OF TAXATION LAWS (Paper – V)

Time : 2 Hours Marks : 40

Instructions : 1) All questions are compulsory.

2) Figures to the right indicate full marks.

2. Explain salient provisions of the service tax law. 10

3. Explain : 10
I) Sale in the course of inter-state trade and commerce.
II) Sale in the course of export or import.

OR

Explain Registration and Taxability under Maharashtra Value Added Tax Act, 2002. 10

4. A) Write short answer (any 2) : 4

i) Set-off MVAT Act
ii) Audit MVAT Act
iii) Charge of tax of CST Act.
B) Constitutional Provisions relating to indirect tax, MVAT Act, CST Act and
service tax. 4

5. Write short note (any 3) : 12

1) Taxable service.
2) Offences and penalties under CST Act
3) Sale tax authorities under CST Act.
4) Penalties under MVAT Act.
–––––––––––––
 SLR-G – 88
Seat
No.
LL.B. – III (Semester – V) (Old) Examination, 2017
Principles of Taxation Law

Day & Date: Saturday, 22-04-2017 Max. Marks: 50

Time: 10.30 AM to 12.30 PM

N.B. : 1) All Questions are compulsory.

2) Figure to the right indicates full marks.

Q.1 A) Multiple choice questions: 05

1) Section _____ of Income Tax Act 1961 provides heads of
income i.e. salaries, income from house property, profits and
gains of business or profession, capital gains, income from
other sources.
a) Section 14 b) Section 10
c) Section 15 d) None of the above

2) A deduction in respect of any allowance in the nature of an

entertainment allowance specifically granted by an employer
to the assessee who is in receipt of a salary from the
Government a sum equal to ______ of his salary or Rs.
5000/- whichever is less.
a) 1/5th b) 1/4th
c) 2/5th d) None of the above

3) Income includes _______.

a) Profit and gains b) Dividend
c) Any allowance granted d) All the above
to employees

4) Capital gains tax liability arises when ______.

a) Capital asset is transferred by the Assessee.
b) Such transfer takes place during the finance year.
c) Any profit or gains arises as result of it and such profit or
gain is not exempt.
d) All the above

5) _____ asset is held for more than 12 months immediately

prior to its transfer, it is known as Long Term Capital Assets.
a) Units of UTI
b) Units of Mutual Fund
c) Equity or preferential shares in a company
d) All the above

Page 1 of 2
 SLR-G – 88
Q.1 B) Fill in the blanks / Answer in one sentence: 05
1) Income earned by _____ means is also liable to tax under
the Act alike an income earned lawfully.
2) Unexplained investment, unexplained expenditure will be
considered as ______ incomes.
3) The aggregate amount of the deductions under section 80 C
to 80 u IT Act cannot however exceed the _____ income of
the assessee.
4) Depreciation is allowed to deduct under section _____ of
Income Tax Act.
5) ______ is highest executive authority of the Department of
Income Tax and constituted under Central Boards of
Revenue Act 1963.

Q.2 Distinction between: 10

1) Tax and fees
2) Tax avoidance and Tax evasion

Q.3 Explain importance provisions about income chargeable under the 10

head salary.
OR
Explain provisions of income chargeable under profits and gains of
business and profession.

Q.4 A) Write short answers any two: 04

1) Clubbing of income
2) Set-off of the loss in business
3) Long-term capital gain

B) Income from other sources. 04

Q.5 Write short note any three: 12

1) Income tax Authorities
2) Penalties
3) Deductions under Act
4) Fundamental principles of taxation.

Page 2 of 2
 SLR- G– 98
Seat
No.
LLB – III (Semester - V) (New) (CGPA), Examination 2017
PRINCIPLES OF TAXATION LAW
Day & Date: Friday, 21-04-2017 Max. Marks: 70
Time: 10.30 AM to 01.00 PM

N.B. : 1) All questions are compulsory .

2) Figures to the right indicate full marks.

Q.1 Multiple choice questions. 14

1) Section 4 of Income Tax Act deals with the provisions of _______.
a) Change of income tax b) Heads of income
c) Salaries d) Income from House property

2) Section _____ of Income tax Act, provides income which are

example from tax.
a) Section 10 b) Section 15 c) Section 16 d) Section 17

3) ______ are exempted from tax

a) Daily allowance to M.Ps and M.L.A’s
b) Scholarship for Education
c) Agricultural Income
d) All the above

4) The term ‘Person’ includes _______ under Income Tax Act.

a) Firm b) A local Authority
c) A and B d) None of the above

5) The section ______ of Income Tax Act enumerates the incomes

taxable under the head ‘Income from Business and Profession’.
a) Section 22 b) Section 28 c) Section 20 d) Section 21

6) ______ are allowed as deduction under the Profits and gains of

Business or Profession.
a) Expenditure or scientific research
b) Acquisition of patents and copyrights
c) Site restoration fund
d) All the above

7) If the Units of UTI, units of Mutual Fund is held for more than 12
months immediately prior to its transfer, it is known as _____.
a) Short term Capital Asset b) Long term Capital Asset
c) A and B d) None of the above

Page 1 of 3
 8) As per Article ______ , State Government has exclusive power
to make laws for state with respect to any matter enumerated in
list II of seventh schedule to Constitution of India.
a) Article 246 (1) b) Article 246 (3)
c) Article 246 (2) d) None of the above

9) ______ are merged into the Maharashtra value Added Tax

2002
a) BST Act 1959
b) Works Contract Act 1989
c) Lease Act 1985 and Bombay Motor spirit Taxation Act
d) All the above

10) The dealer has to apply for ______ in the Certificate of

Registration where a registered dealer is a trustee of a trust,
and there is change in the trustees there of, under MVAT 2002
a) cancellation b) amendment
c) revocation d) None of the above

11) Under MVAT, set of is also referred to as _____ and it is

granted to any registered dealer in respect of any sales tax
paid on his purchase as per Act.
a) Output tax credit a) Input tax credit
c) A and B b) None of the above

12) A state in India can levy state sales tax on sales ______.
a) Sales in the course of interstate trade and commerce
b) Sales outside the state
c) Sales in the course of import or export
d) None of the above

13) Section _____ of Central sales Tax Act, provides that every
dealer liable to pay tax under the CST Act shall make an
application for registration to prescribed authority.
a) Section 7 a) Section 5
b) Section 4 b) None of the above

14) Service Tax is ______ tax imposed by the Union Government.

a) Direct tax a) Indirect tax
b) Income tax b) None of the above

Q.2 Explain income and incomes exempt from income i.e. not included in 14
total income under section 10 of Income Tax Act.

Q.3 Explain provisions relating to the taxability, Returns and Assessment 14

under Maharashtra value added Tax Act 2002
OR
Explain meaning of sale and explain provisions of sale in the course
of inter-state trade and commerce.
Page 2 of 3
Q.4 A) Write short Notes (Any 2) 08
a) Registration under MVAT Act
b) Constitutional Provisions relating to indirect tax
c) Income from House Property

B) Deductions from total income under Income Tax Act. 06

Q.5 Write short answer (any 7) 14

1) Audit under MVAT Act
2) Change of tax under CST Act
3) Taxable service
4) Penalties under service tax
5) Cancellation of Registration under CST
6) Penalty for false certificate or declaration under CST Act
7) Exemption under CST
8) Centralized Registration under service tax
9) Concept of rate of income tax
10) Clubbing of income – meaning

Page 3 of 3
 SLR-G-113
Seat
No.
LL.B – III (Semester – VI) (Old) Examination, 2017
Principles of Taxation Law

Day & Date: Friday, 05-05-2017 Max Marks: 50

Time: 10.30 AM to 12.30 PM

Instruction: 1) All questions are compulsory.

2) Figures to the right indicate full marks.

Q.1 A) Multiple choice questions. 05

1) Interstate sale and purchase is liable to tax under _____
a) C.S.T Act. 1956
b) Maharashtra Value Added tax Act, 2002
c) Both A and B
d) None of the above

2) Service tax was introduced first time on ____

a) 5 services b) 3 services c) 4 services d) 7 services

3) Service tax is a charge on __________

a) Taxable services provided
b) Taxable services to be provided
c) Taxable services provided or to be provided
d) Any services provided

4) Tax on interstate is levied by ___________

a) Central government b) State government
c) Municipal corporation d) all the above

5) Section _____of CST Act deals with Sales or purchase of

goods taking place in course of export and import.
a) Section 4 b) section 5 c) section 3 d) section 8

B) Fill in the blanks/answer in one sentence. 05

1) According to section 2(g) of Central Sales Tax Act 1956, sale
does not include _________on goods.
2) Section _______of MVAT act provide levy of sales tax on the
specified in the schedules.
3) According to Section 3(b) of Central Sales Tax Act 1956 a
sale, effected by transfer of documents of title to goods
when goods are in ______movement, is also an inter-state
sale.
4) Section10 of CST Act deals with _________
5) Section _______of the finance Act,1994 is the charging
section for service tax.

Page 1 of 2
 SLR-G-113
Q.2 Explain provisions of Registration and Charge of tax under C.S.T. Act 10

Q.3 Explain provisions of Registration and Taxable service under service 10

tax.
OR
Explain Registration and Taxability under Maharashtra Value added 10
tax act, 2002.

Q.4 A) Write Short notes. (Any two) 04

1) Returns under MVAT Act
2) Interest under MVAT Act
3) Penalties under MVAT Act

B) Sale in the course of inter-state trade and commerce. 04

Q.5 Write short answers. (Any 3) 12

1) Sale in the course of export or import
2) Constitutional Provisions relating to indirect tax
3) Offence and penalties under service tax
4) Salient provisions of the service tax law.

Page 2 of 2
 SLR-HJ-73
Seat
No.
Set P
B.A. LL.B. (Semester – IX) (Old) (CGPA) Examination Nov/Dec-2018
PRINCIPLES OF TAXATION LAW
Time: 2½ Hours Max. Marks: 70
Instructions: - 1) All questions are compulsory.
2) Figures to the right indicate full marks.
Q.1 Multiple choice questions: 14
1) Section _____ of CGST 2017 Act defines location of the supplier of services.
a) Section 2 (71) b) Section 2 (70)
c) Both a and b d) None of the above
2) Section 54 of CGST Act dealt with ________.
a) Refund of tax b) Interest on delayed refunds
c) Both a and b d) None of the above
3) Section _______ of MGST 2017 Act provides amendment of registration.
a) Section 28 b) Section 30
c) Section 32 d) None of the above
4) Section 7 of IGST Act 2017 states that Subjected to section 10, supply of
goods, where the location of the supplier and the place of supply are in
_______ shall be treated as a supply of goods in the course in inter-State
trade or commerce.
a) Two different States b) Two different Union territories
c) A State and a Union territory d) All the above
5) _______ are exempted from income tax.
a) Daily allowance to M.Ps and M.L.A’s
b) Scholarship for Education
c) Agricultural Income
d) All the above
6) The term ‘Person’ includes _______ under Income Tax Act. Z
a) Firm b) A local Authority
c) A and B d) None of the above
7) _______ are allowed as deduction under the Profits and gains of Business or
Profession.
a) Expenditure or scientific research
b) Acquisition of patents and copyrights
c) Site restoration fund
d) All the above
8) Income tax is _______.
a) Direct tax b) Indirect tax
c) Fee d) None of the above
9) GST is multi-stage value added tax on consumption of ______.
a) Goods b) Service
c) Both a and b d) None of the above

Page 1 of 2
 SLR-HJ-73
10) A supplier of _______ is mandatorily required to issue a tax invoice.
a) Goods b) Service
c) Both d) All the above
11) Time and Value of Supply is provide under _______.
a) Income Tax Law b) GST Law
c) Both a and b d) None of the above
12) Generally, transfer of capital asset like building, land etc which is held by the
assessee more than 36 months immediately preceding the date of its transfer
and got _______.
a) Long-capital gain b) Short-capital gain
c) Both a and b d) None of the above
13) GST dual tax is _______.
a) Indirect tax b) Direct tax
c) Fee d) None of the above
14) Zero rated supply is provided under _______ of Integrated Goods and
Services Tax Act,
a) Section-16 b) Section-7
c) Section-8 d) Section-9
Q.2 Answer any 4 of following questions. 16
a) Tax avoidance and Tax evasion.
b) Income from other sources.
c) Fundamental principles of taxation.
d) Income under Income Tax Act.
e) Levy of Tax, and exemption from Tax under CGST.
f) Tax invoices, credit and Debit notes under CGST.
Q.3 Answer any 2 of following questions. 12
a) Explain provisions of income chargeable under profits and gains of business
and profession.
b) Constitutional provisions of Taxation & 101 Amendment to Constitution of
India.
c) Levy, collection and refund of tax Integrated Goods and Services Tax Act.
d) Composition scheme for small trader under CGST.
Q.4 Answer any 1 of following questions. 14
a) Explain the deductions provisions under income tax laws in India.
b) Explain the provisions of registration under State GST.
Q.5 Answer the following question. 14
Explain the Salient features of GST laws in India.

Page 2 of 2
 SLR-AI-51
Seat
No.
Set P
LL.B. (Semester – V) (New) (CBCS) Examination March/April-2019
PRINCIPLES OF TAXATION LAW
Day & Date: Thursday, 25-04-2019 Max. Marks: 70
Time: 12:00 PM To 02:30 PM
Instruction: 1) All questions are compulsory
2) Figures to the right indicate full marks.
Q.1 Multiple choice questions. 14
1) CBDT ______ is Authority under I.Tax Act 1961.
a) APEX b) Prime 5
c) Secondary d) None of them
2) Pan application can be filled under ______ form.
a) 49 A b) 59 A
c) 54 B d) None of them
3) Compulsory Audit u/s 44 AB can be Audited by ______.
a) C.A. b) C.S.
c) A.C. d) None of them
4) GST Enforcement date is ______.
a) 1.4.2017 b) 1.6.2017
c) 1.7.2017 d) None of them
5) Income which does not comes under total Income covered u/s ______ of
I.Tax Act. 1961.
a) 10 b) 20
c) 30 d) None of them
6) GST is ______ Tax.
a) Direct Tax b) Indirect Tax
c) Both direct and Indirect d) None of them
7) Basic and Prime Condition for filling Revised Return is ______.
a) Original Return file before due b) Original Return file after due
date date
c) Original Return file up to end of d) None of them
Assessment year
8) Normal Basic Deduction allowable limit u/s 80C is _______.
a) 1,50,000 b) 1,00,000
c) 1,80,000 d) None of them
9) GST Return can be file of outward supply of goods and service prescribed
from is _______.
a) GST R-1 b) GST R-2
c) GST R-4 d) None of them
10) IGST refers to _______.
a) Imported goods b) Implied goods
c) Integrated goods and services d) None of them
11) Time limit to file Appeal toward Appelate Authority is ______.
a) 3 months b) 2 months
c) 1 month d) None of them
Page 1 of 2
 SLR-AI-51
12) Basic I.Tax exemption limit for A.Y. 2018-19 is _______.
a) 2,50,000 b) 3,00,000
c) 2,20,000 d) None of them
13) Income Receivable by Charitable Trust exempted u/s _______.
a) 80G b) 80C
c) 80d d) None of them
14) Annual value is relevant to _____.
a) Income from Business b) Income from Capital Gain
c) Income from House Property d) None of them
Q.2 Answer any four of the Following questions. (4 out of 6) 16
a) Define Annual value.
b) Composition scheme under GST Act.
c) Import of Goods and Export of services
d) “Person” under I.Tax Act.
e) Tax Evasion and Tax Avoidance
f) Filling of Return’s under I.Tax Act.
Q.3 Answer any 2 of the following. (2 out of 4) 12
a) Sources of Income under I.Tax Act.
b) Define salary. Provision under Head Income from salary.
c) Search and Seizure under CGST Act.
d) ZERO Rated supply under IGST Act.
Q.4 Answer any one of the following questions. (1 out of 2) 14
a) Salient features of GST Act.
b) Income which does not make part of Total Income.
Q.5 Explain I.Tax Authority and Offence’s Penalties under state GST Act. 14

Page 2 of 2
 SLR-AR-51
Seat
No.
Set P
LL.B. (Semester - V) (CBCS) Examination Nov-2019
PRINCIPLES OF TAXATION LAW
Day & Date: Monday, 18-11-2019 Max. Marks: 70
Time: 11:30 AM To 02:00 PM
Instructions:1) All questions are compulsory.
2) Figures to the right indicate full marks.
Q.1 Fill in the blanks by choosing the correct alternatives given below: 14
1) Exempted income provide in respect of Charitable Institution under
section _____.
a) 80 C b) 80 b
c) 80 G d) None of them
2) Under Composition Scheme Dealer should file return _____.
a) Monthly b) quarterly
c) half yearly d) None of them
3) Deft of Assessee comes under Income Tax _____.
a) Sec.2 (7) b) Sec. 2 (5)
c) Sec. (2) (3) d) None of them
4) Filing of return comes u/s of Income Tax Act. 1961 is _____.
a) Sec. 139 b) Sec.193
c) Sec.142 d) None of them
5) GST registration prescribed form is _____.
a) GSTR - I b) GSTR - II
c) GSTR - III d) None of them
6) Income from other source’s deduction comes u/s of Income Tax Act _____.
a) Sec. (57) b) Sec. (59)
c) Sec. (75) d) None of them
7) Which type of CBDT Authority is under Income Tax Act _____.
a) Apex b) Primary
c) Middle d) None of them
8) Under H.U.F. who is responsible to pay Taxes _____.
a) Joint Holder b) Karta
c) Principle officer d) None of them
9) Service tax is _____.
a) Direct Tax b) Indirect Tax
c) Both a & b d) None of them
10) Residential status of assessee comes u/s of Income Tax Act _____.
a) Sec (6) b) Sec (3)
c) Sec (2) d) None of them
11) Income Tax is _____.
a) Direct Tax b) Indirect Tax
c) both a & b d) None of them

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 SLR-AR-51
12) Application for compulsory Registration in certain cases under CGST
comes _____.
a) Sec. (22) b) Sec. (24)
c) Sec (23) d) None of them
13) Who is Competent Authority Under GST Registration _____.
a) Super wiser b) Inspector
c) Superintendent of Central Tax d) None of them
14) PAN application can be made prescribed form is _____.
a) 49 (a) b) 48 (b)
c) 94 (a) d) None of them
Q.2 Answer any four of the following questions. 16
a) State & explain Annual Value & Income from House Property.
b) Distinguish between Direct & Indirect Taxes.
c) Explain short terms long term capital gain.
d) Composition scheme under GST Act.
e) Rate of Tax under Income Tax Act.
f) Debit & Credit note under GST Act.
Q.3 Answer any two of the following questions. 12
a) Heads of income
b) Define salary & provision in short.
c) Search & seizure under CGST
d) Time of supply under GST
Q.4 Answer any one of the following questions. 14
State & explain which Income does not make part of Total Income.
OR
Explain in detail Provision of Registration under CGST Act.
Q.5 State & explain fully salient provision of Income Tax Act 1961. 14

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