Define Section C

Note: Attempt any three questions. Each question carries 20 marks

9. Define ‘Salary’. State with examples incomes which are included in salary.
10. “Tax evasion is violation of law while the tax avoidance is not”. Discuss. What are the
pro-visions in Income-Tax Act. 1961 to cope with tax avoidance?
11. ‘Amendment in Income Tax Law have been so frequent that it is beyond common man’s
approach”. Comment on the relevance of this statement.
12. Explain the meaning of “annual value” of the house property. How is the annual value
determined?
13. What are ‘Capital Gains’? Discuss in detail

2016
9. What do you understand by `Legal-representative’? Can a legal representative be liable to
pay tax payable by the deceased? if so; to what extent?
10. Explain the meaning of ‘annual value’ of the house property. How is the annual value
determined? State the conditions in which it is taken as nil and null.
11. “Income Tax is a tax only on revenue receipts, not — on-capital receipts.” Discuss.
12. What is meant by Emergency Assessment? Under what circumstances can such
assessment be made?
13. Define `salary’. What income is chargeable to income tax under the head ‘salaries’?

2018
9. What is Depreciation? Discuss the provisions in respect of depreciation.
10. Explain the procedure for filing an appeal to the appellate Tribunal against the orders of
a Commissioner (Appeal)
11. What is Tax planning? What are the objectives of Tax Planning? Discuss the various types
of Tax planning.
12. How a return of Income will be submitted? What penalties can be imposed on those
persons who fail to submit their return within the stipulated time? Discuss with the help of
provisions.
13. What is deduction of tax source? Who will deduct the tax at source? If he does not
deduct the tax at source, what proceedings can be initiated? Discuss with the help of
relevant cases.

2017
9. Discuss the expenses which are expressly allowed and disallowed while computing
taxable income from business
10. What do you mean by capital assets? Discuss its various kinds.
11. What are the different incomes chargeable under income from other sources? Discuss.
12. What do you mean by Best Judgement Assessment? Discuss its kinds and circumstances
under which it is applied.
13. Discuss the principle of set-off and carry forward of losses with examples.
2018
9. What is agricultural income? What are its kinds? What are the limits of such income from
income tax?
10. How is income from business computed and what deductions are allowed under Income
Tax Act 1961?
11. What is 'Annual Value'? How is it determined under different circumstances?
12. Explain in brief the relevant provisions of Income Tax Act 1961 governing the
assumptions of capital gains from tax.
13. Define salary. State with examples incomes which are included in Salary.
OR
State briefly the history of income tax law in India.

2019
9. What are different incomes chargeable under income from other sources?
10. Define salary. State with examples incomes which are included in salary.
11. How is residence of assessee determined for income tax purpose? Discuss effects of
residence on income tax liability.
12. State briefly the history of income tax in India.
13. State the exceptions to the rule that income tax is assessed on the income of previous
year in the next assessment year.

2022
9. What do you mean by Depreciation? How is depreciation deduction availed while
company income is from business or profession? Discuss.
10. Define word "Assets". State the properties which are not regarded as Assets for the
purpose of wealth tax.
11. What do you mean by House Property? What are the standard deduction allowed while
computing income from house property?
12. What is Agricultural Income? Define it with scheme of partial Integration of Agricultural
Income".
13. What do you mean by Permanent Account Number? Under what matters is it necessary
to quote Permanent Account Number? What provisions have been made under Income Tax
Act 1961 in this regard?

2023
9. What is section 80 (c)? What exemptions can be claimed by the assesses under section,
80 (c)? Discuss the effect of section 80 (c) under new scheme of Income Tax.
10. What is residential status? How a residential status will be determined of an individual?
Discuss.
11. Discuss the history of Income-Tax laws in India.
12. Define other sources under Income-Tax. Discuss the provisions related to other sources
under Income-Tax Act.
13. What do you mean by Salary? What is the basis of charge on Salary Income? Explain.