Annamalai University 2008-3rd Year B.A L.L.B " 340 LAW OF TAXATION " ( - X ) ( PART - III ) ( ) 5309 - Question Paper
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5. Explain the income tax deduction at source. What are the consequences of failure to deduct ?
6. How the Inter - state trade or commerce is regulated by the Central Sales Tax Act, 1956 ? Do you recommend any changes to the Act ?
7. What is double taxation ? What will happen when a person is taxed two times ?
8. Discuss the revisional powers of the Commissioner under the Income Tax.
9. Write short notes on any TWO of the following :
(a) Tax holiday benefit.
(b) Casual income.
(c) Windfall gain.
Name of the Candidate :
5 3 0 9 B.B.L. DEGREE EXAMINATION, 2008
(THIRD YEAR)
(PART - III)
(PAPER - X )
December ] [ Time : 3 Hours
Maximum : 100 Marks
Answer any SIX questions.
All questions carry equal marks.
1. Explain the fundamental principles of taxation.
2. What are the salient features of the Tamilnadu General Sales Tax Act ?
3. Examine the incomes which do not form part of total income.
4. What do you understand by Business income ? How is the income computed ?
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