Annamalai University 2007 Bachelor of B.L LAW OF TAXATION - Question Paper

Register Number :
Name of the Candidate :
7 four two 4
B.B.L. DEGREE EXAMINATION, 2007
( 3rd YEAR )
( PAPER - X )
340. legal regulations OF TAXATION
May ] [ Time : three Hours
Maximum : 100 Marks
Turn over
ans any 6 ques..
All ques. carry equal marks.
1. describe direct tax and indirect tax. Distinguish
ranging from them.
2. elaborate the essential features of the term
?Income? ? discuss the scope of total income
under the Income - Tax Act.
3. discuss the procedure for calculation of
income under the head ?salaries? in the
Income - Tax Act.
4. What is meant by ?capital gains? ? What
capital gains are exempted from the levy of
income - tax ?
5. describe the term ?dealer? under the Tamil Nadu
General Sales - Tax Act, 1959. discuss the
procedure for registration of a dealer.
6. elaborate the different categories of assessment
available under the Tamil Nadu General
Sales - Tax Act ?
7. What goods are totally exempted from salestax
under the Tamil Nadu General Sales -
Tax Act ?
8. When is a sales or purchase of goods stated
to take place in the course of inter - state
trade or commerce under the Central Sales -
Tax Act, 1956 ?
9. Write short notes on any 2 :
(a) Tax rebate.
(b) Previous year.
(c) Income from house property.
2

Earning:   Approval pending.