DU SOL Question Paper 2018 BA Tax Management

This question paper contains 8 printed pages]

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1243

B.A. (Prog.)/lll GI

Paper Code : C-808

APPLICATION COURSE-TAX MANAG EMENT

Time : 3'Hours Maximunr Marks : l5

(Ll'rite 1,611v Rolt iv'o. on the lop immediatell' on receipt qf this question
paper')

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Note :- Answers may be written either in English or in Hindi;

but the same medium should be used throughout the

paper.

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Note '.- The maximum marks printed on the question paper are

applicable for the students of (Category'A')' These marks

will. however, be scaled up proportionately in respect of

the students of SOL at the time of posting of awards for

comPilation of result.
P.T.O.

(2) 1243

Question No. I is compulsory, and atlempt any three

questions from the remaining in Part A.

Question No. 7 is compulsory, unj urr.rnp, any nro

questions from the remaining in Part B.

Only simple calculators are allowed.

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Part A

(r1Fr'6)

l. Write a note on Taxability of Agricultural income under the

Income Tax Act.

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(3) t213

E,xplain the provisions regarding determining of residential

status of an individual assessee. l5

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The following are the particulars of Mr. Shubham's income during

the previous year 2014-15 : l5

(/) Basic Salary { 18,00'000 per annum

(ir) Dearness allowance { 12.00.000 per annum

(lil) Educational allowance (for three children) { 60,000 per
' annum

(iv) Medical allowance (actual expenditure t 48'000) { 60'000

per annum

(v) Rent free house (in Delhi) the company paid { -50,000 per

month as rent. The house is furnished and the rent of

the furniture is t 24,000 Per annum

P.T.O.

(4) 1243

(vr) A dornestic servant and a sweeper
paid t 10.000 per

month each bi, the company.

(r'it) The conrpany spent { 50,000
on her reference course.

{vii) His contribution to Recognised provident
Fund was

{ 2,50.000 and employer's contribution was
{ 2.00,000

(tx) The company has provided a
free telephone at

Mr. Shubham,s residence and paid
bill amounting to
T 60,000.

Compute taxable salary income
of Mr. Shubham for the
assessment year 20 | 5_l 6.

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(5) 1243

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(6) 1243

Differentiate betwean alltheJbur types of provident Fund under

Incorne Tax Act, 196 l. t5

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How is Net Annual Value of a let out llouse Property determined

under the Income Tax Act. 196l ? l5

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What type of income is included under the head 'lncome from

other sources' ? Name any .five incomes specifically included

under this head. 15

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(1) t243

Part B

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1. Write a short note on clearance of goods under Central

Excise Act.

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and
Explain the rneaning of the tertn Coods' Manufacture

l0
Manufacturer under Central Excise Act'

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9. Discuss in detail the Procedure fbr export of goods under

t0
Customs rules.

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P.T.O.

(8) t'4\

t0, When does a sale or purchase
of goods take place in the course

of Inter State Sale under Central Sales
Tax Act ? l0

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