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Law of Taxation 2025 Question Paper

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

Original question paper

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Questions in this paper

A

Section A

Very Short Answer Questions

5 Q
  1. 1Belated Return.
  2. 2Define 'Previous Year'.
  3. 3Re-assessment of Income Tax.
  4. 4Define short term Capital gain.
  5. 5What do you mean by 'Depreciation'?
B

Section B

Short Answer Questions

3 Q
  1. 6Discuss the different modes of recovery of tax.
  2. 7Define 'Perquisites'. How are these valued? Enumerate tax free perquisites.
  3. 8Enumerate the various Income Tax authorities.
C

Section C

Detailed Answer Questions

5 Q
  1. 9What is meant by Emergency Assessment? Under what circumstances can such assessment be made?
  2. 10State in brief the powers of the Commissioner of Income Tax.
  3. 11Discuss the provisions of the Income Tax Act regarding set-off and carry forward of losses.
  4. 12Enumerate the classes of income which are exempt from tax and not included in the total income of an assessee for rate purposes.
  5. 13Discuss the constitution and powers of the Income Tax Appellate Tribunal.