Sheila, a foreign citizen, visits India since 1985 every year for a period of 100 days.

Determine the
residential status of X for the assessment year 2012-13?

Akhil and Bharat’s incomes of Rs 7,500 and Rs 5,500 were clubbed with the income of their father Abhar.
Calculate the exemption available to Abhar in respect of the income of minor children.
Name three items of income which are exempt from under Section 10 and explain briefly any two
of them.
What is the difference between deduction and exemption? Give 3 examples of each.
Enumerate various heads of income under the Income Tax Act, 1961.
What is the Arrears of salary?
What is advance salary?
What is Gratuity (as per Section 10(10)
Give a statement of CLASSIFICATION OF INCOMES

Write short notes on:

a) Gratuity
b) Leave Salary
c) Retrenchment Compensation

Write short notes on: a) House Rent Allowance

b) Dividends
c) Income of a minor child

State the SCOPE OF SALARY INCOME

State the MEANING of salary AND its ESSENTIAL CHARACTERISTICS

Write short note on "Income of a minor child"

if a person is employed on 1st May, 2010 in the grade of 12000 –300 – 15000-700-22000, calculate the
current year basic salary Assessment year 2022-23.
A workman was retrenched after 20 year and 10 months. His average salary was Rs 15,000 per
month. He was paid Rs 180000 as the retrenchment compensation. Calculate the exempted amount.
How will you determine the income from house property under the Income tax Act, 1961?
How will you determine the annual value of the property which is let out?

After rendering services for 22 years and 9 months, A retires from his service on 1 st June, 2011. He was
drawing a basic Salary for
10 months preceding the month of his retirement at Rs 20,000 p.m. He received gratuity amounting to Rs.
5,00,000
Determine the amount of exemption of encashment of leave salary if his employer is :-
(i) XYZ Limited,,covered under the Payment of Gratuity Act,1972
(ii) ABC Limited Ltd., not covered under the Payment of Gratuity Act,1972
Blair, a French Citizen had the following incomes during the
year ended 31/3/2012. Compute his Total Income for Asst. Year
2012-13 if he is a (1) resident or (2) a resident and ordinarily
resident or (3) a resident but not ordinarily resident.
Income from House property in India Rs. 30000
Income from property in Rome Rs. 20000
Interest from Bank account in India Rs. 2400
Income from business in Bangladesh controlled from India Rs. 32000
Interest from Bank account in U.S. Rs. 22000
Salary earned and received in Tokyo Rs. 24000
Income earned and received in London Rs. 26000
Dividend from British Company received in India Rs. 34000

Calculate the amount of HRA exempt U/s 10(13A) in respect of an employee residing in Mumbai
who was in receipt of basis salary of Rs. 65,000 Dearness allowance of Rs. 35,000 and HRA of Rs
25,000.and he paid the actual rent of Rs 15,000 per annum .

State the Income Tax Act deal with the basic concepts of Income from house property . (Sections 22 to 27)
Discuss the difference profits in lieu of salary and perquisites.

Find out the Gross Annual Value from the details given below in respect of a premises :
Actual Rent. 10,000 per month.
Rent of similar premises in the area Rs. 15,000 per month.
Municipal ratable value Rs. 8000 per month
Standard Rent fixed under the Rent Control Act. Rs. 12,000 per month

Define the term “person”

How would you calculate income-tax for the assessment year
2021-22 in the case of different assesses?
Every financial year is a previous year as well as an assessment year Discuss.
Every financial year can also be an assessment year, Comment
What will be the status of University of Mumbai?
State the income tax law and its component in india
State the Slient features of income tax
Define "TOTAL INCOME"
Explain "Income"
State the INCOME TAX RATES FOR ASSESSMENT YEAR 2012-13

Chappell, an Australian Citizen comes to India as the Coach of

Indian Cricket team. During the previous year 2011 – 12, he stayed
in India for 95 days. Before that he was in India for more than 365
days during the 4 years prior to 2011-12,. Will he be a Resident or
Non Resident in India?

Brifly explain "GROSS TOTAL INCOME (Sec.14)"

Write note on (1) “Indian income” (2) “Foreign income”
Write short note on "Entertainment Allowance- Sec.16 (ii)"
Define PERQUISITES
What is Salary?
What is Sweat Equity?
Explain Overtime Allowance
Explain Deputation Allowance
Explain Dearness Allowance (Sec.15 & 17)
Explain Entertainment Allowance- Sec.16 (ii)
Explain Pension to Gallantry award winners- Sec. 10(18)

After rendering services for 22 years and 9 months, A retires from his service on 1 st June, 2011. He was
drawing a basic Salary for 10 months preceding the month of his retirement at Rs 20,000 p.m. He received
gratuity amounting to Rs. 5,00,000
Determine the amount of exemption of encashment of leave salary if his employer is:-
a) The State of Maharashtra or
b) XYZ Limited,,covered under the Payment of Gratuity Act,1972
c) ABC Limited Ltd., not covered under the Payment of Gratuity Act,1972

B retired on 15/6/2010 and got a sum of Rs 4,00,000 as gratuity. His average salary for the last 10 months
was Rs 35,000 and he
had rendered service for 22 years. Determine the amount of exemption of encashment of leave salary if he
is:
a) a government employee,
b) employed by a concern on which the Payment of Gratuity Act, 1972 is applicable or
c) employed by a concern on which the Payment of Gratuity act is not applicable.
Discuss the difference profits in lieu of salary and perquisites.

Write short note on DEDUCTIONS FROM SALARIES: - S. 16

Explain Education Allowance

Give name Different taxable entities

Ram, an Indian citizen gets a job in Dubai and leaves India on July, 1, 2011 . Determine his residential status
for the assessment year 2012-13
Define “Assessee”
What is meant by the control and management of business?
Ashok, an Indian citizen, leaves India on May 22, 2011 for vacation to Uganda and returns on April 9, 2012.
Determine the residential status of X for the assessment year 2012-13?
Define Agricultural Income – Sec. 10(1)
Write short note on "Income of minor child-Sec. 10(32)"
Determine the amount exempted U/s 10(32) if:
(1) Income of X, an individual includes his minor son Y’s income of Rs. 1000.
Determine the amount exempted U/s 10(32) if:
(1) Suppose the income of Y includible in the income of X is Rs. 25000.
Discuss the legal provisions in respect of residential status of an individual.
Discuss determination of residential status is important to ascertain the income tax liability?
Briefly state the provisions fro determination of the residential status of an (a) AoP (b) Firm (c)
Company.

Determine the scope of total income in respect of the

following incomes if the assessee is a (1) resident or (2) a resident
and ordinarily resident or (3) a resident but not ordinarily resident:
1.Interest from U.S. Growth Bonds received in India 10,000
2. Interest from U.S. Growth Bonds received in U.S. 60,000
3. Interest from U.S. Growth Bonds received in U.S but remitted to India 60,000
4. Capital gain on house in Mumbai but sold in London 60,000
5. Capital gain on house in Mumbai but sold in Mumbai 60,000
6. Rent of a villa in Paris received in Paris 60,000
7. Rent of a villa in Paris received in Paris 60,000
Determine the scope of total income in respect of the following incomes if the assessee is a (1) resident or
(2) a resident and ordinarily resident or (3) a resident but not ordinarily resident:
Agricultural Income from Tea Gardens in Sri Lanka received in Sri Lanka 60,000
Agricultural Income from Tea Gardens in Sri Lanka received in Mumbai 60,000
Profit from a Branch in Sydney 60,000
Profit from a branch in Mumbai 60,000
Salary for working in Jaipur received in Jaipur 60,000
Salary for working in Jaipur received in Lahore 60,000
Salary for working in Lahore received in Jaipur 60,000
Salary for working in Lahore received in Lahore 60,000