B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2019 Dec (100 marks) Question Paper - KSLU

Questions asked in this paper

1. Q1 What is tax evasion and tax avoidance ? Discuss their effects and methods of prevention.
   Read the model answer
2. Q2 What is 'Previous Year' ? Explain the exceptions to the rule of previous year.
   Read the model answer
3. Q3 Explain any sixteen items of exempted income under Section 10 of Income Tax Act.
   Read the model answer
4. Q4 What is 'Annual Value' ? State the deductions that are allowed from the annual value in computing income from house property.
   Read the model answer
5. Q5 What are the circumstances under which income of one person can be clubbed with income of another ? Explain.
   Read the model answer
6. Q6 Briefly explain the benefits of GST on business and consumers.
   Read the model answer
7. Q7 Explain the powers of customs officers.
   Read the model answer

Write short notes on any two of the following :

1. Q8 (a) Casual Income
   Read the model answer
2. Q8 (b) GST Council
   Read the model answer
3. Q8 (c) Import or Export by post.
   Read the model answer

Solve any two of the following problems :

1. Q9 (a) John, an American citizen, was appointed as a senior scientific officer in India on 1st April 2006. On 31st Jan. 2014 he went to Uganda on deputation for a period of 3 years, but left his family in India. On 1st May 2015 he came to India and took with him his family to Uganda on 30th June 2015. He returned to India and joined his original job on 2nd Feb. 2017. What would be his residential status for the Assessment Year 2017-18 ?
   Read the model answer
2. Q9 (b) Draw a format of taxable income from salary after due deductions.
   Read the model answer
3. Q9 (c) Write a format determining the taxable income from other sources.
   Read the model answer

Typed from the KSLU paper above. The paper is the original. Long reading passages are shortened here to their first and last lines and a summary.