Uttarakhand Technical University 2010-Final Year B.Com Elements of Income Tax - Question Paper
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Univesity Name: Uttarkhand University
Paper name:Elements of Income Tax
Academic Year: 2010
Courses: B.com 3rd year
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Roll No
908
B.Com. (Final Year)Examination 2010 ECO-11 (Elective Course/ fSd ilddde)
Elements of Income Tax/ viddj d ey RRd
Time : 2 hours Maximum Marks: 35
ied % 2 /fV dd % 35
Note : This paper is divided into three sections. Section A consists of objective type questions. Section 'B' consists of short answer type questions. Section 'C' consists of long answer type questions.
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Section - A
All questions are compulsory in this section. Answer the all questions.
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1. State True or False
a) An individual can never be a non-resident.
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b) Interest on Saving Bank account is taxable.
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c) The income from sale of household furniture is an exempted income.
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2. Fill in the blanks: 1 x 2 = 2
a) Salary to Member of Parliament is taxable under the head...................
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b) House Rent Allowance is ................. if the employee does not pay any
rent.
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[JUS c
Attempt any Two of the following 5 x 2= 10
3. fdu e i dTb nT yu gy diftd I
a) Give any five exempted incomes.
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b) What is meant by annual value? Which deductions are allowed in respect of self occupied house? fd eYd i Dd vd g? LOd jgu d edTu d ic/T e dTu d dVTfTdT ynru dr td g i
c) Explain the deductions under section 80C, while computing total income.
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d) What is meant by 'Best Judgement Assessment'?
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Section - C
[US i
Attempt any Two questions out of the following: 10 x 2=20
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4. Discuss the different Income Tax Authorities and their functions. ffpu v;dj yif/kdifjiil dT ,0 mud draf dT o.u dift, i
5. How is the residence of an Individual Assessee determined for Income Tax purposes? Explain the incidence on Tax-Liability of an individual.
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6. Mr. Bharat is the owner of two houses. He has furnished the following particulars for financial year 2008-09
1st House: Its municipal valuation is 80000/-. It is used by Bharat for his own residence. He paid Rs.200/- Fire Insurance premium and Rs.4000/- as Municipal taxes. He also paid interest on loan of Rs. 25000/2nd House: Its municipal valuation is Rs.48000/-. It has been let out for Rs.6000/-per month. He made following payments
Municipal Tax Rs. 12000/Repairs Rs. 2000/Lord Revenue Rs. 300/Annual Charge Rs. 4000/Compute his income from House Property for assessment year 2009-2010.
Jr htrt nT ediuT d we g i mgTU oT 2008-09 d fy, fUe ipui, imu dr 11 iae ediu- bidT uxj mfyi eYTdu :. 80,000/- ti Jr htrt bi ediu dT i;Tx lo; d jgu d fy, fd; tirT gi mugiu 200/- vfXu Ce ilfe;e oft : 4000/-uxj iifydi dj d HTxrTu d gi mugiu ediu gn _t ij :. 25000/- cqrt d Hi Hxriu fd; gi
f}rr; ediu: bidT uxjiifydT e?;Tdu : 48000/- gi ;g ediu 6000/- ifTerg fdji; ij mBi; w g1 mugTu fue Hjxniu fd; g%
uxj iilydi dj : 12000/-ejer 2000/-
HTfe jTtLC 300/-
oif"Td 0;; 4000/
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7. Compute total income of Sri Devendra from the following particulars of his income for Assessment Year 2009-10. | |||||||||||||||||||||||||||||||||||||||||||||||||||
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