B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2026 Jan (100 marks) Question Paper - KSLU

Questions asked in this paper

1. Q1 Explain the term 'Tax' and state the different types of taxes.
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2. Q2 Explain the provisions relating to deductions of tax at source.
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3. Q3 Explain the meaning of agricultural income. How is it treated as income for tax purpose ?
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4. Q4 Explain the various authorities and their powers under the Income Tax Act, 1961.
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5. Q5 Define the term salary. State the income that falls under the head of salary.
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6. Q6 Discuss the provisions relating to registration under the GST Act, 2017.
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7. Q7 Explain the various powers of commissioner to search and arrest of suspected persons under the Customs Act, 1962.
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Write a note on any two of the following :

1. Q8 (a) Compensatory tax.
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2. Q8 (b) Exemption of tax under GST.
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3. Q8 (c) 'Tax and Fees'.
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Solve any two of the following :

1. Q9 (a) Give a format for determining the taxable income from salary.
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2. Q9 (b) Mr. Mahantesh a resident of India receives Rs. 6 lakhs from agricultural land situated outside India. How this income is treated under the Income Tax Act ?
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3. Q9 (c) 'A' Ltd., a foreign company, pays outside India salary to its employee, 'C', a foreign National and a Non-resident Indian for services rendered in India. Discuss their tax liability.
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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.