L.L.B-L.LB General 6th Sem LAW OFTAXATION(University of Pune, Pune-2013)
III - LL.B. (Semester - VI)
LAW OFTAXATION
(2003 Pattern) (Optional Paper 28(b))
Time :3 Hours] [Max. Marks :100
Instructions to the candidates :
1) All questions are compulsory.
2) Figures to the right indicate full marks.
Q1) Define any Three of the following :
a) Person
b) Assessee
c) Assessment Year
d) Income
e) Agriculture Income
[15]
Q2) Define ‘Salaries’. What are the permissible deductions in computing Income
from, the Head Salaries under the Income Tax Act, 1961? [15]
OR
Enumerate the incomes which are exempted from the Income Tax under the
Income Tax Act, 1961.
Q3) Explain the provisions relating to collection and Recovery of Income Tax
under the Income Tax Act, 1961. [15]
OR
Explain the provisions relating to clubbing of Income under the Income Tax
Act, 1961.
Q4) Explain the provisions relating to set off and carry forward of losses under
the Income Tax Act, 1961. [15]
OR
Discuss the provisions relating to Assessment under the Income Tax Act,
1961.
P.T.O.
Q5) Discuss the definition of Net Wealth and Assets under the Wealth Tax Act,
1957. [15]
OR
Enumerate the Assets which are exempted from the Wealth Tax under the
Wealth Tax Act, 1957.
Q6) Explain any three with reference to the Central Excise Act, 1944. [25]
a) Levy and collection of duty of excise
b) Registration under the central excise Interest on delayed refunds.
c) Offences and penalties
d) Valuation of excisable goods with reference to retail sale price.
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