CBSE Class 12 Question Paper 2023 Taxation

Qu e st i o n

P a p e r
2023

Series HEFG Set-4
àíZ-nÌ H$moS>
Q.P. Code 346
amob Z§.
Roll No.

H$amYmZ
TAXATION
:3 : 60
Time allowed : 3 hours Maximum Marks : 60

H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV n¥ð> 19 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¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| >24 àíZ h¢ &
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 >Zo Ho$ {bE 15 {_ZQ >H$m g_` {X`m J`m h¡ & àíZ-nÌ H$m {dVaU
10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db
àíZ- -nwpñVH$m na H$moB© CÎma Zht {bI|Jo &

Please check that this question paper contains 19 printed pages.
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 check that this question paper contains 24 questions.
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.
*
346 Page 1 of 19 P.T.O.

:

(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> àíZ) (30 A§H$)

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

(i) dH©$~wH$ ?

(ii) A{^àoaUm H$mo n[a^m{fV H$s{OE &

(iii) noamZmo`m H$s _mZ{gH$ pñW{V go à^m{dV ì`{º$ __________ H$hbmVm h¡ &
(a) nmJb (b)
(c) OwZyZr (d) AmË__w½Y
346 Page 2 of 19

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 questions out of the given 6 questions on Employability
Skills. 4 1=4
(i) workbook
(ii)
(iii) A person suffering from mental condition of is called
_________ .
(a) Insane (b) Paranoid
(c) Obsessive (d) Narcissist
346 Page 3 of 19 P.T.O.

(iv) H§$Q´>mob + C \ :
(a) {df` H$mo H$Q> H$s{OE (b) {df` H$mo noñQ> H$s{OE
(c) {df` H$s H$m°nr ~ZmBE (d) {df` H$s N>nmB© H$s{OE

(v) {ZåZ{b{IV _| go H$m¡Z-gm CÚ{_Vm H$m¡eb h¡ ?
(a) Y¡`© (b) µOmo{I_ CR>mZm
(c) (d) bmbMr

(vi) _mohZ EH$ ì`dgm`r h¡ & CgZo gmohZ H$mo AnZm à~§YH$ {Z`wº$ {H$`m & gmohZ h¡,
EH$ :
(a) _OXÿar na {Z`wº$ ì`{º$
(b) H$m¡eb H$m_Jma
(c) CÚ_r
(d) ì`dgm`r

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

(i) Ymam 80C ?

(ii) `{X {dH$bm§JVm 40% go A{YH$ naÝVw 80% go H$_ h¡, Vmo Ymam 80U Ho$ AÝVJ©V
?

(a) < 75,000 (b) < 1,25,000
(c) < 1,50,000 (d) < 50,000
(iii) Ymam 80E Ho$ AÝVJ©V H$Q>m¡Vr H$m Xmdm H$m¡Z H$a gH$Vm h¡ ?
(iv) gH$b Hw$b Am` hmoVr h¡ :
(a) Ymam 80C go 80U VH$ H$Q>m¡Vr go nyd© g^r erf©H$m| H$s Hw$b Am` &
(b) Ymam 80C go 80U VH$ H$Q>m¡Vr Ho$ níMmV Am` &
(c) _mZH$ H$Q>m¡Vr go nyd© gH$b doVZ &
(d) _mZH$ H$Q>m¡Vr Ho$ níMmV ewÕ doVZ &
346 Page 4 of 19

(iv) The function of Control + C is :
(a) Cut the matter (b) Paste the matter
(c) Copy the matter (d) Print the matter

(v) Which of the following is not an entrepreneurial skill ?
(a) Patience (b) Risk-taking
(c) Perseverance (d) Greedy

(vi) Mohan is a businessman. He appointed Sohan as his manager.
Sohan is a/an :
(a) Wage employed person
(b) Skilled worker
(c) Entrepreneur
(d) Businessman

2. Answer any 5 out of the given 7 questions. 5 1=5

(i) What is the maximum amount of deduction under Section 80C ?

(ii) What is the maximum amount of deduction under Section 80U, if
disability is more than 40% but less than 80% ?
(a) < 75,000 (b) < 1,25,000
(c) < 1,50,000 (d) < 50,000

(iii) Who can claim deduction under Section 80E ?

(iv) Gross Total Income :
(a) Total of income from all heads before deductions under
Sections 80C to 80U.
(b) Income after deductions under Sections 80C to 80U.
(c) Gross salary before Standard Deduction.
(d) Net salary after Standard Deduction.

346 Page 5 of 19 P.T.O.

(v) Ymam 80G Ho$ AÝVJ©V H$Q>m¡Vr {H$g CÔoí` Ho$ {bE CnbãY h¡ ?
(a) {d{eîQ> H$mofm| Ho$ {bE XmZ
(b) _o{S>H$b ~r_m àr{_`_
(c) OrdZ ~r_m àr{_`_
(d) {Z{X©îQ> ~r_mar Ho$ H$maU {dH$bm§JVm

(vi) Hw$b Am` H$m ?

(vii) Ymam 80DD Ho$ AÝVJ©V H$Q>m¡Vr Ho$ Xmdo H$m {H$g CÔoí` Ho$ {bE {H$`m OmVm h¡ ?
(a) {ejm G$U Ho$ {bE

(b) {dH$bm§JVm Ho$ {bE
(c) {dH$bm§JVm go n
(d) _o{S>H$b ~r_m àr{_`_ Ho$ {bE

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

(i) nwamZr H$a nÕ{V Ho$ AZwgma A{V d[aîR> ZmJ[aH$ H$s {H$VZr Am` H$a _wº$ h¡ ?
(a) < 2,50,000 (b) < 3,00,000
(c) eyÝ` (d) < 5,00,000

(ii) Ymam 112 Ho$ AÝVJ©V gyMr~Õ à{V^y{V`m| na XrK©H$mbrZ ny±OrJV bm^ na H$a H$s
m Xa h¡ ?
(iii) ñdmñÏ` (hoëW) VWm {ejm CnH$a H$s Xa h¡ :
(a) 10% (b) 20%

(c) 15% (d) 4%

(iv) < < ^ma H$s Xa h¡ :
(a) 10% (b) 15%

(c) 25% (d) 37%

346 Page 6 of 19

(v) For what purpose is deduction available under Section 80G ?
(a) Donation to specified funds
(b) Medical Insurance Premium
(c) Life Insurance Premium
(d) Disability on account of specified disease

(vi) What is meant by otal Income ?

(vii) For what purpose can deduction be claimed under Section 80DD ?
(a) For education loan
(b) For disability
(c) For expenses on medical treatment of a dependent suffering
from disability
(d) For Medical Insurance Premium

3. Answer any 6 out of the given 7 questions. 6 1=6

(i) Under the old tax regime, what is the maximum amount of income
exempt from tax for a super senior citizen ?
(a) < 2,50,000 (b) < 3,00,000
(c) Nil (d) < 5,00,000
(ii) What is the rate of tax on Long-term Capital Gains on listed
securities covered under Section 112 ?

(iii) The rate of Health and Education Cess is :
(a) 10% (b) 20%
(c) 15% (d) 4%

(iv) The rate of surcharge on income between < 1 crore and < 2 crore is :

(a) 10% (b) 15%
(c) 25% (d) 37%

346 Page 7 of 19 P.T.O.

(v) Ymam 115BAC {ZåZ _| go {H$g go g§~§{YV h¡ ?
(a) ZB© H$a ì`dñWm Ho$ AÝVJ©V H$a H$s Xa|
(b) nwamZr H$a ì`dñWm Ho$ AÝVJ©V H$a H$s Xa|
(c) OrV na òmoV na H$a H$Q>m¡Vr H$s Xa
(d) à{V^y{V`m| na ã`mO na H$a H$Q>m¡Vr H$s Xa

(vi) Ymam 87A Ho$ AÝVJ©V Ny>Q> H$~ Xr OmVr h¡ ?
(a) `{X H$a `mo½` Am` < 5 bmI VH$ h¡ (Ho$db {Zdmgr ì`{º$`m| Ho$ {bE)
(b) `{X H$a `mo½` Am` < 10 bmI VH$ h¡
(c) O~ Am` < 50 bmI go A{YH$ h¡
(d) O~ Am` <

(vii) A{Y^ma VWm CnH$a Ho$ {~Zm {H$gr ì`{º$ H$s Am` na H$a H$s A{YH$V_ bmJy Xa
?

(a) 5% (b) 20%

(c) 15% (d) 30%

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

(i) bm^m§e na òmoV na H$a H$Q>m¡Vr H$s gr_m h¡ :
(a) < 15,000 (b) < 5,000
(c) < 10,000 (d) H$moB© gr_m Zht
(ii) doVZ go Am` na òmoV na H$a H$Q>m¡Vr H$m à_mU H$m¡Z-gm \$m_© h¡ ?
(a) \$m_© 12BA (b) \$m_© 12BB $
(c) \$m_© 16 (d) \$m_© 16A
(iii) à{V^y{V`m| na ã`mO na òmoV na H$a H$Q>m¡Vr H$s Xa h¡ :
(a) 5% (b) 10%

(c) 30% (d) 20%

346 Page 8 of 19

(v) To which of the following is Section 115BAC related ?
(a) Tax rates under new tax regime
(b) Tax rates under old tax regime
(c) Rate of TDS on winnings
(d) Rate of TDS on Interest on Securities

(vi) When is the rebate given under Section 87A ?
(a) If taxable income is up to < 5 lakh (only resident individuals)
(b) If taxable income is up to < 10 lakh
(c) When income exceeds < 50 lakh
(d) When income exceeds < 1 crore

(vii) What is the highest rate of tax applicable to an individual without
Surcharge and Cess ?
(a) 5% (b) 20%
(c) 15% (d) 30%

4. Answer any 5 out of the given 6 questions. 5 1=5
(i) The threshold limit for TDS on dividends is :
(a) < 15,000 (b) < 5,000
(c) < 10,000 (d) No limit

(ii) Which form is the proof of TDS in case of income from salary ?
(a) Form 12BA (b) Form 12BB
(c) Form 16 (d) Form 16A

(iii) The rate of TDS on Interest on Securities is :
(a) 5% (b) 10%
(c) 30% (d) 20%

346 Page 9 of 19 P.T.O.

(iv) {H$g Ymam Ho$ AÝVJ©V bm^m§e Am` na òmoV na H$a H$Q>m¡Vr H$s OmVr h¡ ?
(a) Ymam 192 (b) Ymam 192A
(c) Ymam 194 (d) Ymam 194A

(v) H$_m H$a ^wJVmZ H$amo Am`H$a A{Y{Z`_ _| {H$ggo g§~§{YV h¡ ?

(vi) A{J«_ H$a ^wJVmZ Zht H$aZo ?

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

(i) ?
(a) àË`j H$a (b) AàË`j H$a
(c) B§Q>a_r{S>EQ> H$a (d) {dbm{gVm H$a
(ii) dñVw Ed§ godm H$a __________ na bJm`m OmVm h¡ :
(a) dñVwAm|
(b) godmAm|
(c) dñVwAm| VWm godmAm| XmoZm| na
(d) CËnmXZ à{H«$`m na

(iii) ?$

(iv) dñVw Ed§ godm H$a Ho$ EH$ CÔoí` H$m CëboI H$s{OE ?
(v) {ZåZ{b{IV _|§ go dñVw Ed§ godm H$a go {H$Z CËnmXm| H$mo Ny>Q> h¡ ?
(a) VmµOm XÿY (b) H$åß`yQ>a
(c) g§gm{YV ^moOZ (d) E`a-H§$S>reZa

(vi) Cg XñVmdoO H$m Zm_ Xr{OE Omo dñVw Ed§ godm H$a Ho$ AÝVJ©V n§OrH$aU Ho$ {bE
Amdí`H$ h¡ &

346 Page 10 of 19

(iv) TDS on dividend income is deductible under which Section ?
(a) Section 192 (b) Section 192A
(c) Section 194 (d) Section 194A

(v) The phrase Pay-as-you-Earn s related to what under the Income
Tax Act ?

(vi) What is the threshold limit for non-payment of advance tax ?

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

(i) What form of tax is GST ?
(a) Direct Tax (b) Indirect Tax
(c) Intermediate Tax (d) Luxury Tax

(ii) GST is imposed on :
(a) Goods
(b) Services
(c) Both Goods and Services
(d) Production Process

(iii) What is the reverse charge mechanism under GST ?

(iv) State one objective of GST.

(v) Which of the following products is exempted from GST ?
(a) Fresh milk (b) Computers
(c) Processed food (d) Air-conditioner

(vi) Name the document that is required for registration under GST.

346 Page 11 of 19 P.T.O.

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

(i) Ymam 80GG Ho$ AÝVJ©V H$Q>m¡Vr XoZo H$m CÔoí` h¡ :
(a) Ego ì`{º$ {OÝh| _H$mZ {H$am`m ^Îmm Zht {_bVm naÝVw Ka Ho$ {bE {H$amE
H$m ^wJVmZ H$aVo h¢, H$mo H$Q>m¡Vr &
(b) _H$mZ {H$am`m ^Îmo Ho$ {déÕ _H$mZ {H$amE Ho$ ^wJVmZ H$mo H$Q>m¡Vr &
(c) J«m_rU {dH$mg Ho$ {bE H$Q>m¡Vr &
(d) {Z{X©îQ> H$mofm| Ho$ {bE XmZ &
(ii) Ymam 112A Ho$ AÝVJ©V A§em| na XrK©H$mbrZ ny±OrJV bm^ H$s H$a Xa h¡ :
(a) 15%

(b) 20%
(c) < 1,00,000 go A{YH$ na 10%
(d) 10% gnmQ>

(iii) ZB© H$a ì`dñWm Ho$ AÝVJ©V CnbãY Zht hmoZo dmbr H$Q>m¡Vr /Ny>Q> Ho$ H$moB© Xmo CXmhaU
Xr{OE &

(iv) A{J«_ H$a H$m ^wJVmZ {H$VZr {H$ñVm| _| Xo` hmoVm h¡ ?
(a) 3
(b) 4
(c) 2
(d) 5

(v) dñVw Ed§ godm H$a nhMmZ g§»`m _| {H$VZo A§H$ hmoVo h¢ :
(a) 15 (b) 10 $

(c) 12 (d) 9

(vi) A§Va- ?

346 Page 12 of 19

6. Answer any 5 out of the given 6 questions. 5 1=5
(i) The purpose of giving deduction under Section 80GG is :
(a) Deduction to individuals who do not receive HRA but are
paying rent for the house.
(b) Deduction on account of rent paid for house against House
Rent Allowance.
(c) Donations for Rural Development.
(d) Donations for specific funds.

(ii) The rate of tax on Long-term Capital Gains on shares under Section
112A is :
(a) 15%
(b) 20%
(c) 10% on excess of < 1,00,000
(d) 10% flat

(iii) Name any two deductions/exemptions not available under the new
tax regime.

(iv) Advance tax is payable in how many instalments ?
(a) 3
(b) 4
(c) 2
(d) 5

(v) GST Identification Number has how many digits ?
(a) 15 (b) 10
(c) 12 (d) 9

(vi) What is meant by intra-state supply ?

346 Page 13 of 19 P.T.O.

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

7. ì`{º$Ëd {dH$ma H$mo Xÿa H$aZo Ho$ {H$Ýht Xmo MaUm| H$m CëboI H$s{OE &
8. AmË_-OmJê$H$Vm H$s Va\$ bo OmZo dmbo àW_ Xmo MaUm| H$m CëboI H$s{OE &
9. nm°daßdmB§Q> àoO|Q>oeZ ?

10. ?

11. EH$ g\$b CÚ_r Ho$ {H$Ýht Xmo JwUm| H$mo g§jon _| g_PmBE &
5 3 20 30 3 2=6
12. Ymam 80CCD (1B) Ho$ àmdYmZm| H$mo g_PmBE &
13. Ymam 80QQB Ho$ AÝVJ©V H$Q>m¡{V`m| H$mo g_PmBE &
14. Ymam 115BAC Ho$ AÝVJ©V ZB© H$a àUmbr Ho$ AÝVJ©V bmJy H$a Xam| H$mo g_PmBE &
15. òmoV na H$a H$Q>m¡Vr Ho$ g§~§Y _| \$m_© 15 ?

16. dñVw Ed§ godm H$a A{Y{Z`_ Ho$ AÝVJ©V bKw H$a-`mo½` ì`{º$ H$mo n[a^m{fV H$s{OE &
3 2 30 50 2 3=6

17. {nN>bo 2021 22 :

<
doVZ go Am` (_mZH$ H$Q>m¡Vr Ho$ níMmV²) 10,00,000
_H$mZ gån{Îm go Am` 1,00,000

A§em| Ho$ {dH«$` na XrK©H$mbrZ ny±OrJV bm^ 80,000
OZ ^{dî` {Z{Y _| `moJXmZ 1,40,000

EZ.Eg.Or. H$s IarX 20,000
H$a {ZYm©aU df© 2022 23 Ho$ {bE CgH$s H$a Xo`Vm (nwamZr H$a nÕ{V) H$s JUZm H$s{OE &

346 Page 14 of 19

Section B
(Subjective Type Questions) (30 Marks)

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

7. State any two steps to overcome personality disorder.

8. State the first two steps towards self-awareness.

9. ?

10. Why is entrepreneurship important to an economy ?

11. Briefly explain any two qualities of a successful entrepreneur.

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

12. Explain the provisions of Section 80CCD (1B).

13. Describe the deductions under Section 80QQB.

14. Explain the tax rates applicable under the new tax regime under Section
115BAC.

15. When is Form 15H used in reference to TDS ?

16. Define Small Taxable Person as provided in GST Act.

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

17. X has the following incomes for the previous year 2021 22 :

<
Income from salary (after Standard Deduction) 10,00,000
Income from House Property 1,00,000
Long-term capital gains on sale of shares 80,000
Contributions to Public Provident Fund 1,40,000
Purchase of NSG 20,000
Complete the tax liability (old regime) for the assessment year 2022 23.

346 Page 15 of 19 P.T.O.

18. ì`{º$`m| Ho$ {bE H$a {ZYm©aU df© 2022 23 Ho$ {bE A{J«_ H$a ^wJVmZ H$s Xo` {V{W
VWm Xo` am{e H$mo g_PmBE &
19. dñVw Ed§ godm H$a A{Y{Z`_ Ho$ AÝVJ©V g§`moOZ `moOZm AdYmaUm H$mo g_PmBE &

5 3 50 80 3 4=12

20. H$a {ZYm©aU df© 2022 23
H$s{OE &
<
Ymam 111A Ho$ AÝVJ©V Aënmd{Y ny±OrJV bm^ 2,00,000
AÝ` òmoVm| go Am` 90,000
XrKm©d{Y ny±OrJV bm^ (ñdU©) 1,00,000
OZ ^{dî` {Z{Y _| A§eXmZ 1,20,000
OrdZgmWr Ho$ OrdZ na àr{_`_ 20,000

21. H$a {ZYm©aU df© 2022 23 Ho$ {bE {ZåZ {ddaUm| go ewÕ Am` H$s JUZm H$s{OE :

<
_H$mZ g§n{Îm go Am` 4,00,000
A§em| H$s {~H«$s go XrKm©d{Y ny±OrJV bm^ (112A) 20,000
EZ.Eg.Or. H$s IarX 1,40,000
àYmZ _§Ìr amîQ´>r` amhV H$mof _| XmZ 10,000

22. H$a {ZYm©aU df© 2022 23 Ho$ {
H$s{OE :
<
AÝ` òmoVm| go Am` 11,00,000
Ymam 112 Ho$ AÝVJ©V XrK©H$mbrZ ny±OrJV bm^ 1,20,000
Ymam 111A Ho$ AÝVJ©V AënH$mbrZ ny±OrJV bm^ 50,000
bm°Q>ar go OrV 50,000
Ymam 80C go 80U Ho$ AÝVJ©V H$Q>m¡Vr 2,00,000

346 Page 16 of 19

18. Explain the due date and the amount payable of Advance Tax by an
individual for the assessment year 2022 23.

19. Explain the concept of Composition Scheme in GST.

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

20. From the following details for the assessment year 2022 23, compute net
income of X.
<
Short-term capital gains under Section 111A 2,00,000
Income from other sources 90,000
Long-term capital gains (gold) 1,00,000
Contribution to Public Provident Fund 1,20,000
Mediclaim insurance premium on life of spouse 20,000

21. Compute net income from the following details for the assessment year
2022 23 :

<
Income from house property 4,00,000
Long-term capital gains on sale of shares (112A) 20,000
Purchase of NSG 1,40,000
Donation to Prime M s National Relief Fund 20,000

22. Compute the tax liability of X from the following details for the assessment
year 2022 23 :

<
Income from other sources 11,00,000
Long-term capital gains under Section 112 1,20,000
Short-term capital gains under Section 111A 50,000
Winnings from lottery 50,000
Deductions under Section 80C to 80U 2,00,000
346 Page 17 of 19 P.T.O.

23. H$a {ZYm©aU df© 2022 23 (81 df©) H$s A{J«_ H$a Xo`Vm
H$~ Am¡a H¡$go hmoJr AWdm CgH$mo H$a dmngr hmoJr H$s JUZm H$s{OE :
<
gH$b Hw$b Am` 22,00,000
Ymam 80C go 80U VH$ H$a H$Q>m¡Vr 3,40,000

òmoV na H$a H$Q>m¡Vr 1,80,000

24. H$ H$s 1,000 BH$mB© H$mZnwa Ho$ dmB© H$mo < 100 à{V BH$mB© na
~oMr & dñVw Ed§ godm H$a 18% h¡ & `h {H$g àH$ma H$s Amny{V© h¡ ? ~rOH$ _| dñVw Ed§
godm H$a {H$g àH$ma Xem©`m OmEJm ?

346 Page 18 of 19

23. From the following details for the Assessment Year 2022 23, compute
when and how advance tax is payable by X (81 years) or refund is due to
him.

<
Gross Total Income 22,00,000
Deductions under Section 80C to 80U 3,40,000
Tax deduction at source 1,80,000

24. X of Lucknow sells 1,000 units of Product A to Y of Kanpur at the rate of
< 100 per unit. Rate of GST is 18%. What kind of supply is this ? How will
GST be shown in the invoice ?

346 Page 19 of 19 P.T.O.