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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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A5 Q
Section A
Very Short Answer Questions
- 1Belated Return.
- 2Define 'Previous Year'.
- 3Re-assessment of Income Tax.
- 4Define short term Capital gain.
- 5What do you mean by 'Depreciation'?
B3 Q
Section B
Short Answer Questions
- 6Discuss the different modes of recovery of tax.
- 7Define 'Perquisites'. How are these valued? Enumerate tax free perquisites.
- 8Enumerate the various Income Tax authorities.
C5 Q
Section C
Detailed Answer Questions
- 9What is meant by Emergency Assessment? Under what circumstances can such assessment be made?
- 10State in brief the powers of the Commissioner of Income Tax.
- 11Discuss the provisions of the Income Tax Act regarding set-off and carry forward of losses.
- 12Enumerate the classes of income which are exempt from tax and not included in the total income of an assessee for rate purposes.
- 13Discuss the constitution and powers of the Income Tax Appellate Tribunal.