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SAMPLE:---
Q.2: Write about the secondary markets? Explain the role of financial intermediaries.
Introduction of secondary markets
Introduction to financial intermediaries
Role of financial intermediaries
ANS:
Introduction of secondary markets:
Secondary marketis the place where original purchases of securities tradethose securities. These securities
may trade repeatedly in the secondarymarket, but the original issuers will be unaffected. This means that
Q.3: Explain the meaning of risk. Describe the factors that affect risk
Meaning of risk
Factors that affect risk
Ans:
Meaning of risk:
Risk is the likelihood that your investment will either earn money or losemoney. It is the degree of
uncertainty regarding your expected returns fromyour investments, including the possibility of losing
some or all of yourinvestment. Risk includes not only adverse outcomes (lower returns thanexpected) but
good outcomes (higher returns). Both downside and upsiderisks are considered while measuring risk.
Q.4: Briefly explain the variables that are analyzed in economy analysis.
Introduction to economic analysis
Explanation on variables
ANS:
Q.5: Explain about technical indicators and How are they used?
Introduction on technical indicators
Explanation on technical indicators
Q.6: Explain the assumptions of Capital Asset Pricing Model (CAPM). Give a short note on
Separation Theorem, Capital Market Line(CML) and Security Market Line (SML)
Assumptions of CAPM
Separation Theorem
CML and SML
ANS:
Assumptions of CAPM:
Q2. What do you understand by demerger? Write about the tax implications of demergers.
Explain the characteristics of demerger.
(Meaning of demerger, Tax implications of demergers, Characteristics of demerger.)
Answer:
Meaning of Demerger
Large entities sometimes hinder entrepreneurial initiative, sideline core activities, reduce accountability
and promote investment in non-core activities. There is an increasing realization among companies that
demerger may allow them to strengthen their core competence and realize the true value of their business.
Q3. Explain about Employee Stock Ownership Plans (ESOP). Write down about the rules
of ESOP and types of ESOPS.
(Explanation of ESOP, Rules of ESOP,Types of ESOP)
Answer:
Employee Stock Ownership Plans(ESOP)
Employee-owned corporations are corporations owned in whole or in part by their employees. Employees
are usually given a share of the corporation after a certain length of employment or they can buy shares at
any time. Corporation owned entirely by its employees (a worker cooperative) will not, the reform, have
Q5. Give the meaning of buyback of shares. Explain the objectives and guidelines for buyback of
shares.
Meaning of buyback of shares
(Meaning of buyback of shares, Objectives of buy back of shares, Guidelines for buyback of shares)
Answer:
Meaning of buyback of shares
The buyback of outstanding shares (repurchase) by a company in order to reduce the number of shares on
the market. Companies will buy back shares either to increase the value of shares still available (reducing
DRIVE-Fall 2014
PROGRAM/SEMESTER-MBADS (SEM 3/SEM 5) MBAFLEX/ MBAN2 (SEM PGDFMN (SEM 1)
SUBJECT CODE & NAME-MF0012 & TAXATION MANAGEMENT
BK ID-B1760
CREDITS-4
MARKS-60
Note: Answer all questions. Kindly note that answers for 10 marks questions should be approximately
of 400 words. Each question is followed by evaluation scheme.
Q1. Explain the objectives of tax planning. Discuss the factors to be considered in tax planning.
(Objectives of tax planning, Factors in tax planning) 5,5
Answer-1
Objectives of Tax Planning
The prime objectives of tax planning are:
Multi-dimensional investment decisions: In a democratic welfare state like India the government requires
substantial investment in infrastructure, education and healthcare. The tax laws give attractive benefits to
investors in these areas;
Solution:
Assessment Year 2010-11
Q3. Explain major considerations in capital structure planning. Write about the dividend policy and
factors affecting dividend decisions.
(Explanation of factors of capital structure planning, Explanation of dividend policy, Factors affecting
dividend decisions) 6, 2, 2
Answer-3
Q4. X Ltd. has Unit C which is not functioning satisfactorily. The following are the details of its fixed
assets:
The written down value (WDV) is ` 25 lakh for the machinery, and 15 lakh for the plant. The liabilities on
this Unit on 31st March, 2011 are 35 lakh.
The following are two options as on 31st March, 2011:
Option 1: Slump sale to Y Ltd for a consideration of 85 lakh.
Option 2: Individual sale of assets as follows: Land ` 48 lakh, goodwill ` 20 lakh, machinery 32 lakh,
Plant 17 lakh.
The other units derive taxable income and there is no carry forward of loss or depreciation for the
company as a whole. Unit C was started on 1st January, 2005. Which option would you choose, and why?
(Computation of capital gain for both the options, Computation of tax liability for both the options,
Conclusion) 4,4,2
Answer-4
30
Q5. Explain the Service Tax Law in India and concept of negative list. Write about the exemptions and
rebates in Service Tax Law.
(Explanation of Service Tax Law in India, Explanation of concept of negative list, Explanation of
exemptions and rebates in Service Tax Law) 5, 2 , 3
Answer-5
Service Tax Law in India
Service tax was introduced in India in 1994 by Chapter V of the Finance Act, 1994. It was imposed on an
initial set of three services in 1994 and the scope of the service tax has since been expanded continuously
by subsequent Finance Acts. There is no separate Service Tax Act, but all pronouncements relating to
service tax are in the annual Finance Acts. Service Tax Rules, 1994 were enacted to begin with, and with
notifications from time to time the law has been a
Q6. What do you understand by customs duty? Explain the taxable events for imported, warehoused
and exported goods. List down the types of duties in customs
An importer imports goods for subsequent sale in India at $10,000 on assessable value basis. Relevant
exchange rate and rate of duty are as follows:
Particulars
Date
Exchange
Rate
Date of submission
Rate of
Declaredby Basic Customs
CBE&C
Duty
45/$
8%
` 49/$
10%
of bill of entry
Date of entry
inwards granted to
the vessel
Answer-6
Meaning and explanation of customs duty
Customs duty is the duty imposed on goods imported into the country. In the years before globalisation it
was difficult to import goods on account of stiff duty rates and procedures, especially for less developed
and developing nations like India. A joke used to be that the word customs was said to come from
Sanskrit kashtam meaning difficulty. But the
DRIVE Fall 2014
PROGRAM/SEMESTER MBADS (SEM 3/SEM 5)
MBAFLEX/ MBAN2 (SEM 3)
PGDFMN (SEM 1)
SUBJECT CODE &
NAME
MF0013 &
INTERNAL AUDIT AND CONTROL
Q.1: Distinguish between secretarial audit and cost audit. Write the advantages and
disadvantages of continuous and periodical audit.
Difference between secretarial audit and cost audit
Advantages and disadvantages of continuous and periodical audit
ANS:
Difference between secretarial audit and cost audit:
secretarial audit
cost audit
1.Secretarial audit is audit of company secretarial 1.cost audit means the detailed checking of the
and administration matters, whereas cost audit is costing system, techniques and accounts to verify
concerned with verification of cost accounts, their correctness and to ensure adherence to the
records and reports.
Q.2: Write the characteristics of internal check system. Explain the essentials of effective internal
auditing.
Characteristics of internal check system
Q.3: The audit firm follows certain policies and procedures. Explain the quality control policies
adopted by an audit firm.
Explanation of all the 12 points under audit firm
ANS:
The firms system of quality control should include policies and procedures addressing each of the
following elements:
(a)
(b)
Ethical requirements.
Q.5: Discuss the specific problems of Electronic Data Processing (EDP) relating to internal control.