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CAPSULE
TAXATION THEORY
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GKJGOBIND KUMARJHA
GOBIND KUMAR JHA 9874411552

B.Com. (Semester – V)
Taxation Theory Suggestions
Exam Time Discussion

1. Due date of filing of return.

2. Cases of mandatory filing of return.
3. Return by whom to be signed?
4. Return of loss
5. Time limit for submission of belated return.
6. Revised Return
7. Permanent Account Number (PAN)
8. Mention some transactions where quoting of PAN is compulsory.
9. Short note on Self-Assessment u/s 140A.
10. Who are liable to pay Advance Tax?
11. Interest for default in furnish return of income.
12. Penalty for Late Filing u/s 234F.
13. Provisions regarding TDS from salary.
14. Difference between Direct Tax and Indirect Tax.
15. Objectives of GST.
16. Taxes subsumed in GST.
17. Taxes not subsumed in GST.
18. Definition :-
a) Capital Goods
b) Goods
c) Input Tax
d) Output Tax
e) Services
19. Meaning of taxable event.
20. Distinguish between Mixed Supply and Composite Supply.
21. Difference between Forward Charge and Reverse Charge.
22. Time of supply of goods.
23. What do you mean by Composition Scheme?
24. How to calculate the aggregate turnover for the Composition Scheme?
25. Rates of GST for the supplier under Composition Scheme.
26. Person who is not eligible to opt for composition scheme.
27. Short notes on:-
a) Territorial Water
b) Indian Customs Waters
c) Anti-dumping Duty