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l ulll Semester 3 Year LL.B.D( Semester'B'ieai'ti.n. LL.B-/B.B.A.LL.B./
Semester 3 Year LL.B.Nll Semester 5 Year B.A.LL.B. (Maj.-Min./
B.B.A.LL.B. Examination, December 201 9
LAW OF TAXATION
(Old and New Batch)

Duration : 3 Hours Max. Marks : 100

lnstructions : 1. Answer Q. No. 9 and any five of the remaining questions.

2. Q. No. 9 carries 20 marks and remaining questions carry
16 marks each. ':

3. Answer should be written.either in English or Kannada

completely.
I ut * Qrued olndlcoddo aub d#erl w$oxro.
1. dd..
J4 I {
2. Cd, 20 codrledfo erueddlderl
d !/ den 16 eodrls&Ed.
-9
3. dd4rlgri dpear en:$dddc* dd4d e:data eofl:airdO-
w$ot'o$cb.

Q. No. 1. What is tax evasion and tax avoidance ? Discuss their effects
and methods of Marks : 16prevention.
dod dozdd d>* dori d&iDad aodde$ ? qd)rfd doraaab dr*
ddobadoO aWadddq zdzsrnr.

Q. No. 2. What is'Previous Year' ? Explain the exceptions to the rule

of previous year. Marks: 16
'bood ddr' aoddedr? boad ddrd oo$$t&d erdamdddq
adoxro.

Q. No. 3. Explain any sixteen items of exempted income under Section 10

of lncome Tax Act. : Marks : 16
er6?o$ dori moSrp$ dso 10d e@odro- ddaanou$ "a&d
od>dcoddro daila& dd*Ddllddl adox,o.

Q. No. 4. What is 'Annual Value' ? State the deductions that are

allowed from the annual value in computing income from
house property. Marks: 16
'ao&rd dfae*' oodded>? *dourod u&d dd*ad Odroipanrl
anard *lora d:eeJ &edud:aad dadrlddl adoao.
P.T.O.
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, Q. No. 5. what are the circumsta-h'-cds under which income of one
.i,
t.
person can be clubbed with income of another ? Explain. Marks : 16

XL*IJffi/XkHh"##di*x3qqdqudco$
Q. No. 6. Briefly explain the benefits of GST on business and
consumers. Marks : 16
o6rPa nd$ abdr deaa dorio$ enefrldedoauddl
P* il+fmdori
Bo*$aon adoxo.

Q. No. 7. Explain the powers of customs officers. - Marks . 16

ir;oroeaaorld erpaadddq ado,lo.

Q. No. 8. Write short notes on any two of the following : Marks :2x8=16
€r ddnd ohdooddo oddd* e"rgo oJ{ed udoa:o:
(a) Casual Income
c&o$d dd*ad
(b) GST Council
iddo ilbQ deaadori abodp
(c) lmport or Export by post.
ego?,3o$ dtamodd eJolDd udaa &olnrd.

Q. No. 9. solve any two of the following problems : Marks :2x1 0=20
ddnd oilECerrcdrD add; dnb{ddq stGpro:
(a) John, an American citizen, was appointed as a senior
scientific officer in lndia on 1stApril2006. On 31stJan. 2A14
he went to Uganda on deputation for a period of 3 years,
but left his family in lndia. On 1tt May 201S he came to
lndia and took with him his family to Uganda on B0th June
2015. He returned to lndia and joined his original job on
2nd Feb. 2a17. what would be his residential status for the
Assessment Year 2Afi-18 ?
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?'." e,QUDOo$DR dedcrcgoSnfldoo 6sd 31 10112014 dodc
erDriDod ded{ 3 ddr erd6ri &oJoeadohn d{ d;uoouddl
tpdddO- sa^D"r droe*ed. erdd 1tO5t2A15 docb qDdd{
uocb goto6l2o15 docb $u,r:ou dd:ed eruriood{ dddcqd.
. dddodd2tAzt2}17 dod: ?.Dddd* bogd:A dd droo d']qri
deodo$oEd. aarodd 2017-18 do-udd aodd m;$dndddl
&droao.
(b) Draw a format of taxable income from salary after; due
deductions.
o3"*r$ dadd dodd doudaod ud:d dddraddQ. odronerr
e&d ddrrodo$d1 udoulo.
(c) Write a format determining the taxable income from other
sources.
edd drosdeod u&d dddDdddl CIdrodep "adod
d&radrlddl udouo.