LLBHUB — LLB notes home
LLB

Law of Taxation 2016 Question Paper

Chaudhary Charan Singh University · LLB · Law of Taxation · 13 questions

Original question paper

The original paper PDF is locked

Older papers open after a free login.

Login to read this paper — free

Questions in this paper

A

Section A

Very Short Answer Questions

5 Q
  1. 1What is a 'belated return'?
  2. 2Classify assessees according to status and residence.
  3. 3Define 'perquisites'.
  4. 4Define 'Agricultural Income'.
  5. 5Define 'Assessment Year'.
B

Section B

Short Answer Questions

3 Q
  1. 6What are the tests to determine the residential status of an individual?
  2. 7What is depreciation? Discuss in detail.
  3. 8What is 'Agricultural Income'? What are its kinds? Explain.
C

Section C

Detailed Answer Questions

5 Q
  1. 9What do you understand by 'Legal Representative'? Can a legal representative be liable to pay tax payable by the deceased? If so, to what extent?
  2. 10Explain the meaning of 'annual value' of house property. How is the annual value determined? State the conditions in which it is taken as nil.
  3. 11"Income Tax is a tax only on revenue receipts, not on capital receipts." Discuss.
  4. 12What is meant by Emergency Assessment? Under what circumstances can such assessment be made?
  5. 13Define 'salary'. What income is chargeable to income tax under the head 'Salaries'?