CBSE Class 12 Question Paper 2024 Taxation

CBSE

SET-4
Series &RQPS àíZ-nÌ H$moS>
Q.P. Code 346
amob Z§. narjmWu àíZ-nÌ H$moS> H$mo CÎma-nwpñVH$m Ho$
Roll No. _wI-n¥ð >na Adí` {bIo§ &
Candidates must write the Q.P. Code on
the title page of the answer-book.

H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV n¥ð> 23 h¢ &
H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| >24 àíZ h¢ &
àíZ-nÌ _| Xm{hZo hmW H$s Amoa {XE JE àíZ -nÌ H$moS H$mo narjmWu CÎma-nwpñVH$m Ho$ _wI-n¥>ð> na
{bI| &
H¥$n`m àíZ H$m CÎma {bIZm ewê$ H$aZo go nhbo, CÎma-nwpñVH$m _| àíZ H$m H«$_m§H$ Adí`
{bI| &
Bg àíZ-nÌ 15 {_ZQ >H$m g_` {X`m J`m h¡ & àíZ-
10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db àíZ-
Bg Ad{Y Ho$ Xm¡amZ do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo &
Please check that this question paper contains 23 printed pages.
Please check that this question paper contains 24 questions.
Q.P. Code given on the right hand side of the question paper should be written
on the title page of the answer-book by the candidate.
Please write down the serial number of the question in the
answer-book before attempting it.
15 minute time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the
students will read the question paper only and will not write any answer on
the answer-book during this period.

H$amYmZ
TAXATION

:3 : 60
Time allowed : 3 hours Maximum Marks : 60

1-346 Page 1

:

(i)
(ii) 24 :

(iii)

(iv) (6 + 18) = 24 3
(6 + 11) = 17
(v)
(vi) : 30 :

(a) 6
(b)
(c)
(d) /
(vii) : 30 :
(a) 18
(b) 11
(c)
(d) /

IÊS> H$ $
(dñVw{ZîR> àH$ma Ho$ àíZ) (30 A§H$)

1. amoµOJma H$m¡eb na {XE JE 6 àíZm| _| go {H$Ýht 4 Ho$ CÎma Xr{OE & 4 1=4

(i) {ZåZ{b{IV _oo§ go Ü`mZ go gwZZo H$s EH$ AdñWm H$m¡Z-gr h¡ ?
(A) àmá H$aZm
(B) g_PZm
(C) H$moS> _wº$ H$aZm
(D) _yë`m§H$Z H$aZm

1-346 Page 2 P.T.O.

General Instructions :
(i) Please read the instructions carefully.
(ii) This question paper consists of 24 questions in two Sections : Section A
and Section B.
(iii) Section A has Objective Type Questions, whereas Section B contains
Subjective Type Questions.
(iv) Out of the given (6 + 18) = 24 questions, a candidate has to answer
(6 + 11) = 17 questions in the allotted (maximum) time of 3 hours.
(v) All questions of a particular section must be attempted in the correct
order.
(vi) Section A : Objective Type Questions (30 marks) :
(a) This section has 6 questions.
(b) There is no negative marking.
(c) Do as per the instructions given.
(d) Marks allotted are mentioned against each question/part.
(vii) Section B : Subjective Type Questions (30 marks) :
(a) This section has 18 questions.
(b) A candidate has to do 11 questions.
(c) Do as per the instructions given.
(d) Marks allotted are mentioned against each question/part.

SECTION A
(Objective Type Questions) (30 Marks)

1. Answer any 4 out of the given 6 questions on Employability Skills. 4 1=4
(i) Which of the following is not a stage of active listening ?
(A) Receiving
(B) Understanding
(C) Decoding
(D) Evaluating

1-346 Page 3

(ii) àoaUm Am¡a _Zmo~b _| {H$gr EH$ q~Xþ Ho$ AmYma na AÝVa H$s{OE &
(iii) OwZyZr ~mÜ`H$mar ì`{º$Ëd {dH$ma _______ h¡ &
(A)
(B) {ZåZ nyU©VmdmX
(C) n[ahma
(D) AmË__w½Y
(iv) Ctrl + P H$m H$m`© EH$ \$mBb H$mo ___________ h¡ &
(A) qàQ> H$aZm
(B) ImobZm
(C) ~ÝX H$aZm
(D) g§nmXZ H$aZm
(v) EH$ CÚ{_Vm H$m¡eb H$m Zm_ ~VmBE &
(vi) h[aV H$m`m] H$m {ZåZ{b{IV _| go H$m¡Z-gm EH$ bm^ h¡ ?
(A) An{eîQ> H$_ H$aZm
(B) H$m~©Z \w$Q>
(C) nm[apñW{VH$ VÝÌ H$s gwajm
(D) J«rZhmCg J¡g CËgO©Z H$_ H$aZm

2. {XE JE 7 àíZm| _| go {H$Ýht 5 Ho$ CÎma Xr{OE & 5 1=5

(i) Ymam 80E Ho$ AÝVJ©V H$Q>mV¡ r {H$VZo dfm] Ho$ {bE {_bVr h¡ ?
(A) 4 df© (B) 6 df©
(C) 7 df© (D) 8 df©

(ii) Ymam 80C Ho$ AÝVJ©V A{YH$V_ H$Q>m¡Vr {H$VZr {_bVr h¡ ?
(A) < 50,000 (B) < 1,00,000
(C) < 1,50,000 (D) < 2,00,000

1-346 Page 4 P.T.O.

(ii) Differentiate between motivation and morale on the basis of any one
point.

(iii) Obsessive compulsive personality disorder is ___________.
(A) High perfectionism
(B) Low perfectionism
(C) Avoidant
(D) Narcissistic

(iv) The function of Ctrl + P is to ___________ a file.
(A) Print
(B) Open
(C) Close
(D) Edit

(v) Name one entrepreneurial skill.

(vi) Which of the following is not a benefit of green jobs ?
(A) Control waste
(B) Increase carbon footprint
(C) Protect the ecosystem
(D) Reduce greenhouse gas emission

2. Answer any 5 out of the given 7 questions. 5 1=5
(i) For how many years can deduction be claimed under Section 80E ?
(A) 4 years (B) 6 years
(C) 7 years (D) 8 years

(ii) How much maximum amount can be claimed as deduction under
Section 80C ?
(A) < 50,000 (B) < 1,00,000
(C) < 1,50,000 (D) < 2,00,000
1-346 Page 5

(iii) gmd©O{ZH$ ^{dî` {Z{Y _| `moJXmZ na H$Q>m¡Vr {H$g Ymam Ho$ AÝVJ©V {_bVr h¡ ?
(A) 80C
(B) 80D
(C) 80E
(D) 80CC

(iv) Ymam 80D Ho$ AÝVJ©V ñdmñÏ` {ZdmaH$ Om±M Ho$ {bE A{YH$V_ am{e H$s H$Q>m¡Vr
h¡ :
(A) < 2000
(B) < 4000
(C) < 6000
(D) < 5000

(v) Ymam 80CCD(1) _| h¡ ?
(A) 8% (B) 10%
(C) 12% (D) 15%

(vi) Ymam 80G _| H$Q>m¡Vr H$~ {_bVr h¡ ?
(A) _o{S>
(B) G$U na ã`mO
(C) XmZ
(D) g_Vm ~MV `moOZm _| {Zdoe

(vii) Ymam 80U _| H$Q>m¡Vr H$~ {_bVr h¡ ?
(A) O~ EH$ {Zdmgr ì`{º$ {dH$bm§J hmo

(B) O~ H$ån{Z`m| Ûmam amOZr{VH$ Xbm| H$mo A§eXmZ {X`m OmVm h¡
(C) O~ H$moB© ì`{º$ am°`ëQ>r Am` A{O©V H$aVm h¡
(D) O~ Y_m©W© g§ñWmAm| H$mo XmZ {X`m OmVm h¡
1-346 Page 6 P.T.O.

(iii) Contribution to Public Provident Fund can be claimed as deduction
under which Section ?
(A) 80C
(B) 80D
(C) 80E
(D) 80CC

(iv) Under Section 80D, the maximum amount of deduction for
preventive health check-up is :
(A) < 2,000
(B) < 4,000
(C) < 6,000
(D) < 5,000

(v) What is the rate of deduction under Section 80CCD(1) ?
(A) 8% (B) 10%
(C) 12% (D) 15%

(vi) Deduction under Section 80G can be claimed on what account ?
(A) Mediclaim Insurance premium
(B) Interest paid on loan for pursuing higher education
(C) Donations
(D) Investment under an equity saving scheme

(vii) When can deduction be claimed under Section 80U ?

(A) When a resident individual has a disability

(B) When contribution is made by companies to political parties
(C) When a person earns royalty income
(D) When donations are made to charitable institutions

1-346 Page 7

3. {XE JE 7 àíZm| _| go {H$Ýht 6 Ho$ CÎma Xr{OE & 6 1=6

(i) ZB© H$a nÕ{V _| d[aîR> ZmJ[aH$ H$s {H$VZr Am` H$a-_wº$ h¡ ?
(A) < 1,00,000 (B) < 2,50,000
(C) < 1,50,000 (D) < 2,00,000

(ii) Ymam 111A Ho$ AÝVJ©V AënH$m{bH$ h¡ ?
(A) 10% (B) 15%
(C) 12% (D) 5%

(iii) `{X Am` <10 h¡ ?
(A) 35% (B) 36%
(C) 37% (D) 38%

(iv) `{X A{J«_ H$a H$m ^wJVmZ Xo` {V{W VH$ Zht {H$`m OmVm h¡, V~ Bg na ã`mO
{H$g Xa na bJm`m OmVm h¡ ?
(A) 1% (B) 2%
(C) 1·5% (D) 1·75%

(v) XmZ na H$Q>m¡Vr {H$g Ymam _| {_bVr h¡ ?
(A) 80CC (B) 80G
(C) 80GG (D) 80GGA

(vi) Ymam 80C Ho$ AÝVJ©V H$Q>m¡Vr H$m Xmdm H$m¡Z H$a gH$Vm h¡ ?
(A) A{d^º$ {hÝXÿ n[adma
(B) gmPoXmar \$_©
(C) H$ånZr
(D) ghH$mar g{_{V
(vii) A\«$sH$m H$mof _| XmZ na Ymam 80G _| {H$VZo à{VeV H$Q>m¡Vr {_bVr h¡ ?
(A) 25% (B) 50%
(C) 75% (D) 100%

1-346 Page 8 P.T.O.

3. Answer any 6 out of the given 7 questions. 6 1=6
(i) What is the amount of income exempted from tax for a senior citizen
under the new tax regime ?
(A) < 1,00,000 (B) < 2,50,000
(C) < 1,50,000 (D) < 2,00,000

(ii) What is the rate of tax on short-term capital gains covered under
Section 111A ?
(A) 10% (B) 15%
(C) 12% (D) 5%

(iii) What is the rate of surcharge if total income exceeds < 10 crore ?
(A) 35% (B) 36%
(C) 37% (D) 38%

(iv) If Advance tax is not paid by the due date, then at what rate is
interest levied ?
(A) 1% (B) 2%
(C) 1·5% (D) 1·75%

(v) Under which Section can deduction be claimed for donations ?
(A) 80CC (B) 80G
(C) 80GG (D) 80GGA

(vi) Who can claim deduction under Section 80C ?
(A) HUF
(B) Partnership Firm
(C) Company
(D) Cooperative Society

(vii) What is the rate of deduction under Section 80G on Africa Fund ?
(A) 25% (B) 50%
(C) 75% (D) 100%

1-346 Page 9

4. {XE JE 6 àíZm| _| go {H$Ýht 5 Ho$ CÎma Xr{OE & 5 1=5

(i) Ymam 112A _| {H$VZr Am` H$a-_wº$ h¡ ?
(A) < 1,50,000
(B) < 1,00,000
(C) < 2,50,000
(D) < 4,00,000

(ii) X H$s Am`w 82 df© h¡ & JV df© 2022 23 _| CgH$s Am` < 4,00,000 Wr &
nwamZr H$a nÕ{V Ho$ AZwgma H$a {ZYm©aU df© 2023 24 _| Cg
hmoJr ?
(A) < 7,500
(B) < 7,800
(C) < 8,000
(D) eyÝ`
(iii) bm°Q>ar go Am` Ho$ òmoV na H$a (Tax) h¡ ?
(A) 30% (B) 31·2%
(C) 20% (D) 20·8%

(iv) A{J«_ H$a (Advance Tax) {H$VZr am{e `m Cggo A{YH$ na {X`m OmVm h¡ ?
(A) < 10,000
(B) < 15,000
(C) < 20,000
(D) < 25,000

(v) H$Q>m¡Vr H$m Xmdm H$aZo Ho$ {bE Ymam 80C _| Am¡a H$m¡Z-gr YmamE± em{_b hmoVr h¢ ?
(A) 80CCD(1) Am¡a 80CCD(2)
(B) 80CCD(1) Am¡a 80CCC
(C) 80CCD(1) Am¡a 80CCD(1B)
(D) 80CCC Am¡a 80CCD(2)

1-346 Page 10 P.T.O.

4. Answer any 5 out of the given 6 questions. 5 1=5
(i) Income exempt from tax under Section 112A is :
(A) < 1,50,000
(B) < 1,00,000
(C) < 2,50,000
(D) < 4,00,000

(ii) X is 82 years old. He earned < 4,00,000 during the previous year
2022 23. His tax liability for the Assessment Year 2023 24 under
the old regime will be :
(A) < 7,500
(B) < 7,800
(C) < 8,000
(D) Nil

(iii) The rate of TDS for income from winning on lotteries is :
(A) 30% (B) 31·2%
(C) 20% (D) 20·8%

(iv) Advance tax is payable if it is more than or equal to :
(A) < 10,000
(B) < 15,000
(C) < 20,000
(D) < 25,000

(v) Which other Sections are clubbed with Section 80C to claim the
deduction ?
(A) 80CCD(1) and 80CCD(2)
(B) 80CCD(1) and 80CCC
(C) 80CCD(1) and 80CCD(1B)
(D) 80CCC and 80CCD(2)

1-346 Page 11

(vi) EH$ d¡V{ZH$ ì`{º$ `{X Ka H$m {H$am`m XoVm h¡, Vmo Cgo {H$g Ymam _| H$Q>m¡Vr {_bVr
h¡ ?
(A) 80GG
(B) 80GGA
(C) 80GGB
(D) 80GGC

5. {XE JE 6 àíZm| _| go {H$Ýht 5 Ho$ CÎma Xr{OE & 5 1=5

(i) g§KQ>Z `moOZm Ho$ AÝVJ©V GST ?
(A) 1% (B) 1·5%
(C) 2% (D) 2·5%

(ii) AÝVam©Á`r` {dH«$` na H$a (Tax) H$m¡Z EH${ÌV H$aVm h¡ ?
(A) Ho$ÝÐ gaH$ma
(B) amÁ` gaH$ma
(C) ñWmZr` {ZH$m`
(D) Ho$ÝÐ gaH$ma VWm amÁ` gaH$ma XmoZm|

(iii) GSTR ________ Ho$ ê$n _| ^am OmVm h¡ &
(A) _m{gH$ [aQ>Z©
(B) Ì¡_m{gH$ [aQ>Z©
(C) N>:_mhr [aQ>Z©
(D) dm{f©H$ [aQ>Z©
(iv) CÎma-nydu amÁ`m| _| GST ?
(A) < 10 bmI
(B) < 15 bmI
(C) < 20 bmI
(D) < 25 bmI

1-346 Page 12 P.T.O.

(vi) If a salaried employee pays rent for the house, he can claim
deduction under Section :
(A) 80GG
(B) 80GGA
(C) 80GGB
(D) 80GGC

5. Answer any 5 out of the given 6 questions. 5 1=5

(i) The rate of GST under the composition scheme is :
(A) 1% (B) 1·5%
(C) 2% (D) 2·5%

(ii) Who collects tax on Inter-State Sales :
(A) Central Government
(B) State Government
(C) Local Body
(D) Both Central Government and State Government

(iii) GSTR is filed as a :
(A) Monthly return
(B) Quarterly return
(C) Half yearly return
(D) Annual return

(iv) What is the threshold limit for GST for North-Eastern States ?
(A) < 10 lakh
(B) < 15 lakh
(C) < 20 lakh
(D) < 25 lakh
1-346 Page 13

(v) GST H$m ApÝV_ [aQ>Z© ^aZo Ho$ {bE H$m¡Z-gm \$m°_© ^am OmVm h¡ ?

(A) Or.Eg.Q>r.Ama.-1
(B) Or.Eg.Q>r.Ama.-7
(C) Or.Eg.Q>r.Ama.-8
(D) Or.Eg.Q>r.Ama.-10
(vi) CGST {bE nhbo BñVo_mb hmoVm h¡ ?
(A) Or.Eg.Q>r.
(B) AmB©.Or.Eg.Q>r.
(C) Eg.Or.Eg.Q>r.
(D) gr.Or.Eg.Q>r.

6. {XE JE 6 àíZm| _| go {H$Ýht 5 Ho$ CÎma Xr{OE & 5 1=5

(i) Ymam 80G Ho$ AÝVJ©V àYmZ_§Ìr amîQ´>r` amhV H$mof Ho$ {bE {H$`m J`m `moJXmZ
{H$VZo à{VeV H$Q>m¡Vr H$m nmÌ h¡ ?
(A) 10%
(B) 100%
(C) 75%

(D) 50%

(ii) Ymam 80DD _| H$Q>m¡Vr H$m¡Z bo gH$Vm h¡ ?
(A) {Zdmgr ì`{º$
(B) {Zdmgr A{d^º$ {hÝXÿ n[adma
(C) XmoZm| (A) VWm (B)
(D) H$ånZr
1-346 Page 14 P.T.O.

(v) Which form is used for filing final return of GST ?
(A) GSTR-1
(B) GSTR-7
(C) GSTR-8
(D) GSTR-10

(vi) Input tax credit of CGST can be first utilised for the payment of
____________.
(A) GST
(B) IGST
(C) SGST
(D) CGST

6. Answer any 5 out of the given 6 questions. 5 1=5

(i) Contribution to the
for what percentage of deduction under Section 80G ?

(A) 10%
(B) 100%
(C) 75%

(D) 50%

(ii) Who can claim deduction under Section 80DD ?
(A) Residential Individual
(B) Resident HUF
(C) Both (A) and (B)
(D) Company

1-346 Page 15

(iii) {H$gr {dÎmr` df© _| A{J«_ H$a H$s nhbr {H$íV Ho$ ^wJVmZ H$s Xo`Vm {H$g VmarI
H$mo `m Cggo nhbo CËnÞ hmoVr h¡ ?
(A) 31 _mM©
(B) 1 Aà¡b

(C) 15 OyZ
(D) 1 {gVå~a

(iv) bm°Q>ar d H«$m°gdS>© nho{b`m| go OrV na `{X òmoV na H$a H$Q>m¡Vr Zht H$s JB©, V~
?

(A) < 5,000
(B) < 10,000
(C) < 15,000
(D) < 20,000

(v) GST _______ Ûmam dhZ {H$`m OmVm h¡ &

(A) Cn^moº$m
(B) ì`dgm`
(C) amÁ` gaH$ma
(D) Ho$ÝÐr` gaH$ma

(vi) Xmoham GST _______ Ho$ Ûmam bJm`m Om gH$Vm h¡ &
(A) amÁ` gaH$ma
(B) Ho$ÝÐr` gaH$ma
(C) XmoZm| (A) VWm (B)
(D) ZJa {ZJ_
1-346 Page 16 P.T.O.

(iii) On or before which date does the liability arise to pay the first
instalment of advance tax in a financial year ?

(A) 31st March

(B) 1st April

(C) 15th June

(D) 1st September

(iv) What is the threshold limit when tax is not deducted at source from
winnings from lotteries or crossword puzzles ?

(A) < 5,000
(B) < 10,000
(C) < 15,000
(D) < 20,000

(v) GST is borne by the ____________.

(A) Consumer

(B) Business

(C) State Government

(D) Central Government

(vi) Dual GST can be imposed by :

(A) State Government

(B) Central Government

(C) Both (A) and (B)

(D) Municipal Corporations

1-346 Page 17

IÊS> I $
({df`naH$ àH$ma Ho$ àíZ) (30 A§H$)
5 3
20 30 3 2=6

7. emar[aH$ ^mfm Ho$ H$moB© Xmo g§Ho$V ~VmBE &
8. AÝVam~§Y EH$ ì`{º$Ëd {dH$ma H¡$go h¡ ?
9. ñbmBS> b ?

10. h¡ ?
11. Ob g§ajU _| Xmo h[aV H$m`m] Ho$ Zm_ ~VmBE &

5 3 20 30 3 2=6

12. JV df© 2022 23 _| X < 80,000 gmd©O{ZH$ ^{dî` {Z{Y _| O_m H$aVm h¡ Am¡a ~MV
à_mU nÌ (VIII {ZJ©_Z) < 90,000 Ho$ boVm h¡ & dh amîQ´>r` amhV H$mof _| < 1,00,000
XmZ H$aVm h¡ & H$a {ZYm©aU df© 2023 24 Ho$ {bE dh {H$Z YmamAm| _| H$Q>m¡Vr bo gH$Vm
h¡ ?
13. X gmd©O{ZH$ ^{dî` {Z{Y _| < 1,00,000 O_m H$aVm h¡ Am¡a amîQ´>r` ~MV à_mU nÌ ( IX
{ZJ©_Z) < 60,000 _| IarXVm h¡ & dh < 60,000 AnZo Aj_ {Z^©a ^mB© (50%
{dH$bm§JVm) Ho$ BbmO na IM© H$aVm h¡ & JV df© _| CgH$s ewÕ Am` kmV H$s{OE `{X
CgZo df© Ho$ Xm¡amZ < 10,00,000 Am` A{O©V H$s hmo &
14. Ymam 80E Ho$ AÝVJ©V H$Q>m¡Vr Ho$ àmdYmZ ~VmBE &
15. {ZåZ gyMZm Ho$ AmYma na A{J«_ H$a Xo`Vm kmV H$s{OE :
ì`dgm` go Am` < 12,00,000 òmoV na H$a H$Q>m¡Vr eyÝ`
à{V^y{V`m| na ã`mO < 40,000 òmoV na H$a H$Q>m¡Vr < 4,000
16. Ho$ nmg EH$ go A{YH$ GST n§OrH$aU g§»`m hmo gH$Vr h¡ ?
1-346 Page 18 P.T.O.

SECTION B
(Subjective Type Questions) (30 Marks)

Answer any 3 out of the given 5 questions on Employability Skills. Answer each
question in 20 30 words. 3 2=6

7. Name any two signals of body language.

8. How is schizoid a personality disorder ?

9. What steps are followed to change the slide layout ?

10. How is an entrepreneur different from an intrapreneur ?

11. Name two green jobs in water conservation.

Answer any 3 out of the given 5 questions in 20 30 words each. 3 2=6

12. X invests < 80,000 in Public Provident Fund and < 90,000 in NSCs (VIII
Issue) in the Previous Year (PY) 2022 23. He also makes donation of
< 1,00,000 to National Relief Fund. What is the total amount of deduction
he can claim, under different Sections for the Assessment Year (AY)
2023 24 ?

13. X deposits < 1,00,000 in Public Provident Fund and buys NSCs (IX Issue)
for < 60,000. He also spends < 40,000 on medical treatment of his brother
(dependent) suffering from 50% disability. Compute his net income for the
AY 2023 24, if he earns < 10,00,000 during the year.

14. State the provisions of deduction under Section 80E.

15. Compute advance tax payable from the following details :
Income from Business < 12,00,000 TDS Nil
Interest on Securities < 40,000 TDS <4,000

16. Can a person have more than one GST registration number ?

1-346 Page 19

3 2 30 50 2 3=6

17. JV df© 2022 23 _| X H$s {ZåZ Am` Ho$ AmYma na, nwamZr H$a nÕ{V Ho$ AZwgma H$a
{ZYm©aU df© 2023 24 Ho$ {bE CgH$s H$a Xo`Vm kmV H$s{OE &
<
doVZ go Hw$b Am` (_mZH$ H$Q>m¡Vr Ho$ ~mX) 12,00,000
_H$mZ H$s gån{Îm go Am` 1,20,000
XrK©H$mbrZ ny±OrJV bm^ (^y{_) 1,00,000

18. H$a {ZYm©aU df© 2023 24 Ho$ {bE A{J«_ H$a H$~ Am¡a {H$VZm Xo` hmoVm h¡ ?

19. {ZåZ{b{IV H$m nyU© ê$n {b{IE :
(a) GST
(b) CGST
(c) SGST

5 3 50 80 3 4=12

20. H$a {ZYm©aU df© 2023 24 Ho$ {bE, {ZåZ gyMZm Ho$ AmYma na, X H$s Hw$b Am` kmV
H$s{OE :
<
doVZ go Hw$b Am` 12,00,000
AÝ` òmoVm| go Am` 2,00,000
XrK©H$mbrZ ny±OrJV bm^ (gmoZm) 1,00,000
gmd©O{ZH$ ^{dî` {Z{Y _| A§eXmZ 1,40,000
20,000

21. {ZåZ gyMZm Ho$ AmYma na, Ymam 80C Am¡a 80G Ho$ A§VJ©V {H$VZr H$Q>m¡Vr {_boJr ?
<
_H$mZ gån{Îm go Am` 80,000
XrK©H$mbrZ ny±OrJV bm^ (Mm±Xr) 1,20,000
AÝ` òmoVm| go Am` 4,00,000
amîQ´>r` ~MV à_mU nÌ H$m H«$` 1,40,000
àYmZ _§Ìr amîQ´>r` amhV H$mof _| XmZ 10,000
1-346 Page 20 P.T.O.

Answer any 2 out of the given 3 questions in 30 50 words each. 2 3=6

17. X has the following income for the Previous Year 2022 23 :
<
Salary (after Standard Deduction) 12,00,000
House Property 1,20,000
Long Term Capital Gains (Land) 1,00,000
Compute his tax liability for the AY 2023-24 as per the old tax regime.

18. Explain the due dates and amount of advance tax payable for the
AY 2023 24.

19. State the full form of :
(a) GST
(b) CGST
(c) SGST

Answer any 3 out of the given 5 questions in 50 80 words each. 3 4=12

20. From the following details for the AY 2023 24, compute net income of X :
<
Income from Salary 12,00,000
Income from Other Sources 2,00,000
Long Term Capital Gains (Gold) 1,00,000
Contribution to Public Provident Fund 1,40,000
Mediclaim Insurance Premium (on the life of spouse) 20,000

21. Compute the amount of deduction under Section 80C and 80G from the
following details :
<
Income from House Property 80,000
Long Term Capital Gains (Silver) 1,20,000
Income from Other Sources 4,00,000
Purchase of NSCs 1,40,000
D 10,000
1-346 Page 21

22. H$a {ZYm©aU df© 2023 24 Ho$ {bE X (Am`w 50 df©) H$s nwamZr H$a nÕ{V Ho$ AZwgma
H$a Xo`Vm kmV H$s{OE :
<
AÝ` òmoVm| go Am` 5,00,000
XrK©H$mbrZ ny±OrJV bm^ (Ymam 112A) 1,00,000
AënH$mbrZ ny±OrJV bm^ (Ymam 111A) 50,000
bm°Q>ar go Am` 40,000
Ymam 80C go 80U Ho$ A§VJ©V H$Q>m¡{V`m± 2,50,000

23. H$a {ZYm©aU df© 2023 24 Ho$ {bE, {ZåZ gyMZm Ho$ AmYma na X (Am`w 81 df©) H$~
Am¡a {H$VZm A{J«_ H$a XoJm `m Cgo YZdmngr hmoJr ?
<
gH$b Hw$b Am` (ì`dgm` Ho$ A{V[aº$) 12,00,000

Ymam 80C go 80U Ho$ A§VJ©V H$Q>m¡Vr 3,00,000

òmoV na H$a H$Q>m¡Vr 1,00,000

24. AO_oa Ho$ X Zo ~rH$mZoa Ho$ Y H$mo CËnmX A H$s 1,000 BH$mB`m± < 100 à{V BH$mB© H$s Xa
go ~oMt & GST H$s Xa 12% h¡ & `h {H$g àH$ma H$s Amny{V© h¡ ? ~rOH$ _| GST {H$g
àH$ma {XIm`m OmEJm ?

1-346 Page 22 P.T.O.

22. Compute the tax liability (old regime) of X (age 50 years) from the
following details for the AY 2023 24 :

<
Income from Other Sources 5,00,000
Long Term Capital Gains under Section 112A 1,00,000
Short Term Capital Gains under Section 111A 50,000
Winnings from Lottery 40,000
Deductions under Section 80C to 80U 2,50,000

23. From the following details for the AY 2023 24, compute when and how
advance tax is payable by X (age 81 years) or refund is due to him :

<
Gross Total Income (other than business) 12,00,000
Deductions under Section 80C to 80U 3,00,000
Tax Deduction at Source 1,00,000

24. X of Ajmer sold 1,000 units of product A at the rate of < 100 per unit to Y
of Bikaner. Rate of GST is 12%. What kind of supply is this ? How will
GST be shown in the invoice ?

1-346 Page 23

CBSE STUDY MATERIAL

CBSE Board

INFORMATION CLASS STUDY MATERIAL

1 Time Table 09 Sample Paper
10 Sample Paper
2 Result
11 Sample Paper
3 Syllabus 12 Sample Paper

OTHER RESOURCES
09 Question Paper
Maps of India, Maps of World
Writing Skill Formats 10 Question Paper
Periodic Table 11 Question Paper
12 Question Paper
Class 9 Notes
Class 10 Notes
NCERT Book
Class 11 Notes
Class 12 Notes NCERT Solutions

ENTRANCE EXAMS

JEE Main CLAT CUET UG
JEE Advanced NEET UG Fashion & Design