Law of Taxation CCSU LL.B. 2nd Semester Examination, June 2016 Law – VI K-2006



LL.B. (II Semester) Exam.- June, 2016

Law of Taxation


Time.’ Three Hours] [Maximum Marks: 100

Note: Attempt all the sections as per instructions.


Attempt all five questions. Each question carries 4 marks. Very short answer is required not exceeding 75 words.

1 What is ‘belated return’? (4)

2. Classify assesses according to status and residence.

3. Define ‘perquisites’.

4. Define ‘Agricultural Income;.

5. Define ‘Assessment Year’. (4)


Note: Attempt any two questions out of the following three questions. Each question carries 10 marks. Short answer is required not exceeding 200 words.

6. What are the tests to determine the residential status of an individual? (10)

7. What is depreciation? Discuss in detail. (10)

8. What is ‘Agricultural Income’? What are its kinds? Explain. (10)


Note: Attempt any three questions out of the following five questions. Each question carries 20 marks. Answer is required in detailed.

9. What do you understand by `Legal-representative’? Can a legal representative be liable to pay tax payable by the deceased? if so; to what extent? (20)

10. Explain the meaning of ‘annual value’ of the house ropsrty. How is the annual value determined? State the conditions in which it is taken as nil and null. (20)

11. “Income Tax is a tax only on revenue receipts, not — on-capital receipts.” Discuss. (20)

12. What is meant by Emergency Assessment? Under what circumstances can such assessment be made?

13. Define `salary’. What income is chargeable to income tax under the head ‘salaries’? (20)