B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2020 Nov Question Paper - KSLU

Questions asked in this paper

1. Q1 Explain the meaning and scope of doctrine of immunity (tax) of state instrumentalities.
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2. Q2 Define 'Agricultural Income'. Explain its characteristics from the income tax point of view.
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3. Q3 Discuss the rules for determination of residential status of individual, HUF and company as assessees.
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4. Q4 What is 'Capital Gain' ? Explain capital assets and its transfers.
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5. Q5 What is income tax return ? Explain different kinds of income tax returns ?
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6. Q6 Explain the provisions relating to registration of dealer under GST Act.
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7. Q7 Discuss the provisions relating to clearance of goods for warehouses.
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8. Q8 What is tax evasion and tax avoidance ? Explain its effects and methods of prevention.
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9. Q9 Define the term 'salary'. State the items under the head salary.
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Write notes on any two of the following :

1. Q10 (a) Best Judgment Assessment
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2. Q10 (b) Duty drawback
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3. Q10 (c) Exemption of GST on sale or purchase of securities.
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Answer any two of the following :

1. Q11 (a) Draw a format of taxable income from salary after due deductions.
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2. Q11 (b) Give a format determining the taxable income from other sources.
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3. Q11 (c) Write a format for determining the taxable income from business and profession.
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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.