CBSE Class 12 Taxation Question Paper 2020

H$moS> Z§.
Code No. 346
amob Z§. narjmWu H$moS >H$mo CÎma-nwpñVH$m Ho$ _wI-n¥ð
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ZmoQ> NOTE
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H$amYmZ
TAXATION
{ZYm©[aV g_` : 3 KÊQ>o A{YH$V_ A§H$ : 60
Time allowed : 3 hours Maximum Marks : 60

.346 1 P.T.O.

gm_mÝ` {ZX}e :
{ZåZ{b{IV {ZX}em| H$mo ~hþV gmdYmZr go n{‹T>E Am¡a CZH$m g™Vr go nmbZ H$s{OE :
(a) Bg àíZ-nÌ _| Xmo IÊS> h¢  IÊS> H$ … amoOJma H$m¡eb Am¡a IÊS> I … {df` H$m¡eb &
(b) IÊS> H$ … amoOJma H$m¡eb (10 A§H$)
(i) {XE JE 6 àíZm| _| go {H$Ýht 4 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 1 A§H$ H$m h¡ &
(ii) {XE JE 5 àíZm| _| go {H$Ýht 3 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 2 A§H$ H$m h¡ &
(c) IÊS> I … {df` H$m¡eb (50 A§H$)
(i) {XE JE 12 àíZm| _| go {H$Ýht 10 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 1 A§H$ H$m h¡ &
(ii) {XE JE 7 àíZm| _| go {H$Ýht 5 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 2 A§H$ H$m h¡ &
(iii) {XE JE 7 àíZm| _| go {H$Ýht 5 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 3 A§H$ H$m h¡ &
(iv) {XE JE 5 àíZm| _| go {H$Ýht 3 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 5 A§H$ H$m h¡ &
(d) Bg àíZ-nÌ _| 42 àíZ em{_b h¢ {OZ_| go 30 àíZm| Ho$ CÎma XoZo h¢ &
(e) g^r àíZm| Ho$ {deof ^mJ /IÊS> H$mo ghr H«$_ _| H$s{OE &
(f) A{YH$V_ g_` 3 K§Q>o h¡ &
IÊS> H$
(amoOJma H$m¡eb) (10 A§H$)
{XE JE 6 àíZm| ‘| go {H$Ýht 4 àíZm| Ho$ CÎma Xr{OE & à˶oH$ àíZ 1 A§H$ H$m h¡ & 14=4
1. {b{IV gåàofU H$m Š`m AW© h¡ ? 1
2. noamZm°`S> (nmJb) H$m AW© h¡ ___________ . ({MÝVm {H$ Xÿgao ì`{º$ AmnH$mo ngÝX Zht
H$aVo, Xÿgam| Ho$ A{YH$ma H$m Cëb§KZ) 1
3. OwZyZr ~møH$mar ì`{º$Ëd {dH$ma (OCPD) H$m Š`m AW© h¡ ? 1
4. gm°âQ>do`a àñVwVrH$aU _|, ñbmBS> Am¡a ñnrH$a ZmoQ²>g Š`m hmoVo h¢ ? 1
5. ‘\¡${~`Z (Adga H$s àVrjm H$aZo dmbm)’ CÚ_r H$m¡Z hmoVm h¡ ? 1
6. h[aV H$m`© go Amn Š`m g_PVo h¢ ? 1

{XE JE 5 àíZm| ‘| go {H$Ýht 3 àíZm| Ho$ CÎma Xr{OE & à˶oH$ àíZ 2 A§H$ H$m h¡ & 23=6
7. Ü`mZ go gwZZo H$m Š`m VmË``© h¡ ? 2
8. H$moB© Xmo ì`{º$Ëd {dH$ma g_PmBE & 2
9. AmonZ Am°{\$g Bån«og {dÝS>mo Ho$ Xmo KQ>H$m| Ho$ Zm_ Xr{OE & 2
10. EH$ CÚ_r Ho$ H$moB© Xmo JwU g_PmBE & 2
11. {H$Ýht Xmo h[aV H$m`m] Ho$ Zm_ ~VmBE &$ 2
.346 2

General Instructions :
Read the following instructions very carefully and strictly follow them :
(a) This question paper consists of two sections viz. Section A :
Employability Skills and Section B : Subject Skills.
(b) Section A : Employability Skills (10 Marks)
(i) Answer any 4 questions out of the given 6 questions of 1 mark each.
(ii) Answer any 3 questions out of the given 5 questions of 2 marks each.
(c) Section B : Subject Skills (50 Marks)
(i) Answer any 10 questions out of the given 12 questions of 1 mark each.
(ii) Answer any 5 questions out of the given 7 questions of 2 marks each.
(iii) Answer any 5 questions out of the given 7 questions of 3 marks each.
(iv) Answer any 3 questions out of the given 5 questions of 5 marks each.
(d) This question paper contains 42 questions out of which 30 questions are to
be answered.
(e) All questions of a particular part/section must be attempted in the correct
order.
(f) The maximum time allowad is 3 hours.
SECTION A
(Employability Skills) (10 Marks)
Answer any 4 questions out of the given 6 questions of 1 mark each. 14=4
1. What is meant by written communication ? 1
2. Paranoid means _________. (worried because you believe other people do
not like you, disregard of other’s rights) 1
3. What is meant by OCPD ? 1
4. In a presentation software, what are slides and speaker notes ? 1
5. Who are Fabian entrepreneurs ? 1
6. What do you mean by green jobs ? 1

Answer any 3 questions out of the given 5 questions of 2 marks each. 23=6
7. What is meant by listening ? 2
8. Explain any two personality disorders. 2
9. Name two components of an Open Office Impress Window. 2
10. Explain any two qualities of an entrepreneur. 2
11. Name any two green jobs. 2
.346 3 P.T.O.

IÊS> I
({df¶ H$m¡eb) (50 A§H$)
{XE JE 12 àíZm| ‘| go {H$Ýht 10 àíZm| Ho$ CÎma Xr{OE & à˶oH$ àíZ 1 A§H$ H$m h¡ & 110=10

12. Ymam 80DD Ho$ AÝVJ©V, H$Q>m¡Vr H$m¡Z bo gH$Vm h¡ ? 1

13. Ymam 80C Ho$ AÝVJ©V A{YH$V_ H$Q>m¡Vr {H$VZr h¡ ? 1
14. Ymam 80G Ho$ AÝVJ©V EH$ {Z{Y ~VmBE {Og na 100% H$Q>m¡Vr {_bVr h¡ & 1
15. EH$ µJ¡a-d[aîR> ZmJ[aH$ Ho$ {bE {H$VZr Am` H$a _wº$ h¡ ? 1
16. òmoV na H$a H$Q>m¡Vr go Amn Š`m g_PVo h¢ ? 1
17. à{V^y{V`m| na Am` na òmoV na H$a H$Q>m¡Vr H$s Š`m Xa h¡ ? 1
18. A{J«_ H$a H$s nhbr {H$íV H$~ Xo` hmoVr h¡ ? 1
19. dñVw Ed§ godm H$a go Amn Š`m g_PVo h¢ ? 1
20. dñVw Ed§ godm H$a __________ na bJVm h¡ & (dñVwAm|, godmAm| XmoZm|) 1
21. dñVw Ed§ godm H$a __________ Ûmam Xo` h¡ & (Cn^moº$m, ì`dgm`) 1
22. EH$ dñVw H$m Zm_ ~VmBE {Og na$ dñVw Ed§ godm H$a Zht bJVm & > 1
23. dñVw Ed§ godm H$a H$m EH$ CÔoí` ~VmBE & 1

{XE JE 7 àíZm| ‘| go {H$Ýht 5 àíZm| Ho$ CÎma Xr{OE & à˶oH$ àíZ 2 A§H$ H$m h¡ & 25=10

24. {ZåZ{b{IV _| go Ymam 80C Ho$ AÝVJ©V H$Q>m¡Vr ~VmBE : $ 2

<
_mÝ`Vm àmßV ^{dî` {Z{Y (Ama.nr.E\$) _| O_m 30,000

amîQ´>r` ~MV à_mU-nÌ (VIII {ZJ©_Z) _| O_m 22,000

ñd`§ H$s nm°{bgr na OrdZ ~r_m àr{_`_ 50,000

(nm°{bgr aH$_ : < 3,00,000, nm°{bgr 2018  19 _| br JB©)
25. H$Q>m¡Vr go g§~§{YV Ymam 80DDB Ho$ àmdYmZm| H$m CëboI H$s{OE & 2
26. EH$ d[aîR> ZmJ[aH$ Ho$ H$a H$s Xam| H$m CëboI H$s{OE & 2
27. doVZ go Am` H$s pñW{V _| òmoV na H$a H$Q>m¡Vr H$~ Am¡a H¡$go H$s OmVr h¡ ? 2

.346 4

SECTION B
(Subject Skills) (50 Marks)

Answer any 10 questions out of the given 12 questions of 1 mark each. 110=10
12. Who can claim deduction under Section 80DD ? 1
13. State the maximum amount of deduction that can be claimed under
Section 80C. 1
14. State one fund which is eligible for deduction under Section 80G at 100%. 1
15. What is the amount of income exempted from tax for a non-senior
citizen ? 1
16. What do you mean by TDS ? 1
17. State the rate of TDS for income from interest on securities. 1
18. When does liability arise to pay 1st instalment of advance tax ? 1
19. What do you mean by GST ? 1
20. GST is imposed on ___________. (Goods, Services, Both) 1
21. GST is borne by _________. (Consumers, Business) 1
22. State one product which is exempted from GST. 1
23. State one objective of GST. 1

Answer any 5 questions out of the given 7 questions of 2 marks each. 25=10

24. Calculate the deduction under Section 80C from the following : 2

<
Contribution to Recognised Provident Fund (RPF) 30,000
Contribution towards NSCs (VIII Issue) 22,000
Insurance Premium on Own Life 50,000
(Sum Assured : < 3,00,000, policy taken in 2018  19)

25. State the provisions of deduction under Section 80DDB. 2

26. State the tax rates for an individual who is a senior citizen. 2

27. When and how is tax to be deducted at source from income from salary ? 2

.346 5 P.T.O.

28. H$a {ZYm©aU df© 2018 – 19 _|, X H$s Ymam 80C go 80U H$s H$Q>m¡{V`m| Ho$ ~mX H$a Xo`Vm
< 70,000 h¡ Am¡a CgH$m òmoV na H$a < 61,000 h¡ & 2
CgH$s A{J«_ H$a Xo`Vm kmV H$s{OE &
29. dñVw Ed§ godm H$a Ho$ {H$Ýht Xmo bm^m| H$m CëboI H$s{OE & 2
30. dñVw Ed§ godm H$a {d{Z`_Z Ho$ AÝVJ©V {H$Ýht Xmo [aQ>Z© H$m CëboI H$s{OE & 2

{XE JE 7 àíZm| ‘| go {H$Ýht 5 àíZm| Ho$ CÎma Xr{OE & à˶oH$ àíZ 3 A§H$ H$m h¡ & 35=15

31. H$a {ZYm©aU df© 2019 – 20 Ho$ {bE, {ZåZ{b{IV gyMZm Ho$ AmYma na X H$s H$a Xo`Vm
kmV H$s{OE : 3

<
doVZ go Am` 5,00,000

_H$mZ gån{Îm go Am` 54,000

AÝ` òmoVm| go Am` 1,80,000

amîQ´>r` {S>\|$g {Z{Y _| XmZ 18,000

32. H$a {ZYm©aU df© 2019 – 20 Ho$ {bE, {ZåZ{b{IV {ddaUm| Ho$ AmYma na X H$s H$a Xo`Vm
kmV H$s{OE : 3

<
XrK©H$mbrZ ny±OrJV bm^ (Mm±Xr) 4,00,000

AÝ` òmoVm| go Am` 1,00,000

Ymam 80C Ho$ AÝVJ©V H$Q>m¡Vr 1,50,000

33. {ZåZ{b{IV gyMZm Ho$ AmYma na, X H$s Hw$b gH$b Am` kmV H$s{OE : 3

<
à{V^y{V`m| na ã`mO (ewÕ) 9,000
bm°Q>ar go Am` (ewÕ) 7,000

O_m ImVo na ã`mO (ewÕ) 18,000

.346 6

28. For the Assessment Year 2018 – 19, while tax liability of X after
deductions under Section 80C to 80U is < 70,000, his TDS is < 61,000.
Determine the advance tax payable by him. 2

29. State any two merits of GST. 2

30. Explain any two Returns under GST regulations. 2

Answer any 5 questions out of the given 7 questions of 3 marks each. 35=15

31. For the Assessment Year 2019  20, compute tax liability of X from the
following information : 3

<
Income from Salary 5,00,000

Income from House Property 54,000

Income from Other Sources 1,80,000

Donation to the National Defence Fund 18,000

32. For the Assessment Year 2019 – 20, calculate tax liability of X from the
following details : 3

<
Long-term Capital Gains (Silver) 4,00,000

Income from Other Sources 1,00,000

Deduction under Section 80C 1,50,000

33. From the following details, calculate gross total income of X : 3

<
Interest on Seurities (Net) 9,000

Winnings from Lotteries (Net) 7,000

Interest on Deposits (Net) 18,000
.346 7 P.T.O.

34. (a) EH$ ì`{º$ A{J«_ H$a H$~ XoVm h¡ ? 1
(b) {ZåZ{b{IV gyMZm Ho$ AmYma na, A{J«_ H$a Xo`Vm kmV H$s{OE : 2
Am` (<) òmoV na H$a H$Q>m¡Vr (<)
doVZ 6,00,000 30,000
OrV 50,000 15,000

35. A{J«_ H$a ^wJVmZ H$s Xo` {V{W ~VmBE & 3

36. n§Om~ Ho$ X Zo n§Om~ Ho$ Y H$mo dñVwE± àXmZ (Amny{V©) H$s¨ & Amny{V© H$m H$a `mo½` _yë`
< 1,00,000 h¡ & X H$mo BÝnwQ> Q>¡Šg H«o${S>Q> Zht {_bVm & X Ho$ ~rOH$ _| dñVw Ed§ godm H$a
H¡$go {XImE±Jo ? dñVw Ed§ godm H$a H$s Xa 12% h¡ & 3

37. C‹S>rgm Ho$ X Zo C‹S>rgm Ho$ Y H$mo dñVwE± àXmZ (Amny{V©) H$s¨ {OZH$m H$a `mo½` _yë`
< 1,00,000 h¡ & Y Zo CZ dñVwAm| na 30% H$m _yë` g§dY©Z {H$`m Am¡a C‹S>rgm Ho$ Z H$mo
CÝh| àXmZ {H$`m & Y Ho$ ~rOH$ _| dñVw Ed§ godm H$a H¡$go {XImE±Jo ? dñVw Ed§ godm H$a H$s
Xa 12% h¡ & 3

{XE JE 5 àíZm| ‘| go {H$Ýht 3 àíZm| H$m CÎma Xr{OE & à˶oH$ àíZ 5 A§H$ H$m h¡ & 53=15

38. JV df© 2018  19 Ho$ {bE X Zo Or.AmB©.gr. H$mo AnZo ñdmñÏ` ~r_m na < 7,000 H$m
~r_m àr{_`_ {X`m Am¡a AnZr nËZr Ho$ ñdmñÏ` ~r_m na < 10,000 H$m àr{_`_ {X`m &
CgZo AnZo {nVm (d[aîR> ZmJ[aH$) Ho$ ñdmñÏ` ~r_m na ^r < 20,000 H$s ~r_m àr{_`_
{X`m & g^r ^wJVmZ aoIm§{H$V M¡H$ go {H$E JE & Ymam 80D Ho$ AÝVJ©V {H$VZr H$Q>m¡Vr
{_boJr ? 5

39. {ZåZ{b{IV gyMZm Ho$ AmYma na, H$a {ZYm©aU df© 2019 – 20 Ho$ {bE, X H$s Hw$b Am`
kmV H$s{OE : 5
<
gH$b doVZ Am` 12,00,000
_H$mZ gån{Îm go Am` 6,00,000
amîQ´>r` ~MV à_mU-nÌ (VIII {ZJ©_Z) _| O_m 1,00,000
AnZo ñdmñÏ` na ñdmñÏ` ~r_m àr{_`_ (ZJX) 20,000
{Z^©a ^mB© (Aj_) Ho$ BbmO na IM© 40,000
amîQ´>r` gwajm {Z{Y _| A§eXmZ 50,000

.346 8

34. (a) When is advance tax payable by a person ? 1
(b) Compute advance tax payable from the following details : 2
Income (<) TDS (<)
Salary 6,00,000 30,000
Winnings 50,000 15,000

35. What is the due date for payment of advance tax ? 3

36. X of Punjab supplies goods to Y of Punjab. Taxable value of supply is
< 1,00,000. X does not have any input tax credit. How will GST be shown
in the invoice of X ? Assume that GST rate is 12%. 3

37. X of Orissa supplies goods to Y of Orissa. Taxable value of supply is
< 1,00,000. Y supplies the same goods after making value addition at the
rate of 30% to Z of Orissa. How will GST be shown in the invoice of Y ?
Assume that GST rate is 12%. 3

Answer any 3 questions out of the given 5 questions of 5 marks each. 53=15

38. Mr. X pays health insurance premium to GIC worth < 7,000 and that for
his spouse worth < 10,000 during the previous year 2018 – 19. He also
paid health insurance premium of < 20,000 on the health of his senior
citizen father. All payments are made by crossed cheque. Calculate the
amount of deduction under Section 80D. 5

39. From the following details for the Assessment Year 2019 – 20, calculate
the total income of X : 5

<
Gross Salary 12,00,000
Income from House Property 6,00,000
Contribution towards NSCs (VIII Issue) 1,00,000
Cash Payment towards Health Insurance Premium
(Own Life) 20,000
Amount spent towards medical treatment of his
dependent disabled brother 40,000
Donation towards National Defence Fund 50,000

.346 9 P.T.O.

40. H$a {ZYm©aU df© 2019 – 20 Ho$ {bE, X H$s H$a Xo`Vm kmV H$s{OE : 5

<

doVZ Am` 6,00,000

XrK©H$mbrZ ny±OrJV bm^ (gyMr~Õ eo`a) 50,000

Kw‹S>Xm¡‹S> go OrV 30,000

Ymam 80C go 80U Ho$ AÝVJ©V H$Q>m¡{V`m± 2,10,000

41. {ZåZ{b{IV gyMZm Ho$ AmYma na, H$a {ZYm©aU df© 2019 – 20 Ho$ {bE, X (81 df©) H$s
H$a Xo`Vm n[aH${bV H$s{OE : 5
<
_H$mZ gån{Îm (gH$b dm{f©H$ _yë`) 3,50,000

å`y{Z{gnb H$a ^wJVmZ (< 3,500 {H$amEXma Zo {XE) 7,000

AÝ` òmoVm| go Am` 2,50,000

gmd©O{ZH$ ^{dî` {Z{Y _| O_m am{e 50,000

ñdmñÏ` ~r_m àr{_`_ ^wJVmZ 8,000

42. _¡gya Ho$ X Zo A_¥Vga Ho$ Y H$mo 1,000 kg a~a Ho$ nm¡Yo ~oMo & dñVw Ed§ godm H$a {_bmH$a
~rOH$ H$m _yë` < 1,02,400 h¡ & dñVw Ed§ godm H$a H$s Xa 28% h¡ & dñVw Ed§ godm H$a
H$s am{e kmV H$s{OE & 5

.346 10

40. Calculate tax liability of X for the Assessment Year 2019 – 20 from the
following details : 5

<
Income from Salary 6,00,000

Long-term Capital Gains (Listed Shares) 50,000
Winnings from Horse Race 30,000

Deductions under Sections 80C to 80U 2,10,000

41. From the following details, calculate tax liability of X (81 years) for the
Assessment Year 2019 – 20 : 5
<
House Property (Gross Annual value) 3,50,000

Municipal Taxes Paid (< 3,500 are paid by the tenant) 7,000

Income from Other Sources 2,50,000

Contribution towards Public Provident Fund PPF 50,000

Payment towards Medical Insurance Premium 8,000

42. X of Mysore supplies 1,000 kg of rubber bushes to Y of Amritsar. Invoice
value inclusive of GST is < 1,02,400. Rate of GST is 28%. Calculate the
amount of GST. 5

.346 11 P.T.O.