Other Bachelor Degree-Bachelor of Social Legal Science (B.S.L) 10th Sem LAW OF TAXATION(University of Pune, Pune-2013)
[4344] - 1004
V - B.S.L. (Semester - X)
LAW OF TAXATION
SEAT No. :
[Total No. of Pages : 2
(2003 Pattern) (Optional Paper - 37 (A)
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 ‘Salaries’. What are the permissible deductions in computing income
from salaries under the Income Tax Act? [15]
OR
“The incidence of Income - Tax depends upon the residential status of an
assessee”. Comment.
Q2) Explain the powers of Income Tax Authorities under the Income Tax Act,
1961. [15]
OR
State the provisions relating to ‘appeals and revision’ under the Income Tax
Act, 1961.
Q3) Explain the provisions of Income Tax Act, 1961 regarding the set off and
carry forward and set off losses under different heads of Income. [15]
OR
State the provisions relating ‘Procedure for Assessment’ under the Income
Tax Act, 1961.
Q4) Write short notes (any three) : [15]
Assessee.
Previous Year.
Income from other sources.
Advance payment of Tax.
Refunds.
P.T.O.
Q5) Discuss the definitions of ‘Net Wealth’ and ‘Assets’ under the Wealth Tax
Act 1957. [15]
OR
State the provisions relating to payment and recovery of Wealth Tax under
the Wealth - Tax Act, 1957.
Q6) Explain any three with reference to the Central Excise Act, 1944.
a) Powers of Central Excise Officer.
b) Adjudication of confications.
c) Definition of manufacture.
d) Appeals.
e) Consumer Welfare Fund.
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