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Income Tax - 1553253205
Income Tax - 1553253205
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" Printedpages:7 2l 076
BcQ/A_1S
INCOME TAX
paper_I
llme atlwed : 3
hoursJ
[Maximum marks : g0
Note: Afiempt live questi in all' selecting at lea$ one
question o* ror rl^,re thqn two questions
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I. rncome tax is charged
on the income ofthe previous
year.,,
Do you fully agree
with th.Lrs statement
? Ifnot what are the
exceptions ?
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*' nr lnc {nfr wta+ rara
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2. (a) Disdnguish betw€en .hx
avoidance, aud .tax
evasion,.
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Cs .s.i o{trtfi, { .rqrr \
27076
(7)
(2) sr s'l-{ ffiql
qqr t
qrrfrq g{Frd'{ Rqq q ffi-frq HEdlRm
3 From the following particulars calculate the taxable salary of qr s"t{ 6tl
ilfi rem qt + Mq Ad + !flft16t
M. Haridas (an employee of an individual) for the Assesment
modes ofrecovery
ofta:r' 8'8
Year2017-18: 10. O Describe the tlifferent
DeamessAllowance 5,000Permonth
EntertainrnentAllorrarce lP00Permonth
qr6
+s{ 5,500cfr
qr€
q{-(qq qq1 1,200 cR
@ 21076
(6) (3)
q, q \,{ u d { fls{ * sr+{K tr.rc s{ il u{ d affc
w frs( EfrqIs q\ s6fi ffiqil qqlFK crR3-c s"s d 14 cR$(
mr 4n ffit&q t :
Ssrff{ s'{ttrsff+ Fr*<rems0 c6 fiA 6r(!flqt frfiilr
firclsc trfu + ffic fr'rff ?t *n + q{ Fntffr s-6{ s(dr tr
(a) qrqR t ff{ (urffi or tr-t e-ot fr v<) 2,00,000 s[ cs fuirt + Ttr{ i racr t Hs-fl qrfs6 fu.ncr 3,000<
o) aftrdc (ff ilq 1,00,000 tr F+< Etrqrs trd i +rfca Er
(c) *+ qqr ct qrq 50,000
4. Define 'Annual value' and state the deductions that are allourcd
(d) qrffi d qR{rt{6 1,80,000
from the annual value in computing the income from House
(e) qeift-d Ers
30,000
gltt
prcperty. 16
(0 fl{
T{ qNrk6 €rfr 2,00,000
r'ffif6 gq, d
G) RffqsqRrd q hMq 30,000
cRqrsr ffqc ilr r6rt HqFt d qrq Mftf,
(h) (fi rm qior dq 1988 { qqr m.G + frc ffiF oAM q q+{ dFNr
Unit-rr(qnr+rtr) 5 The following ae the partiorlars ofMr. X for the previous year
(o (qfr ry h'fiqr 1o,0oo (a) Profit from business afler debiting Remuneration to
1v) frffir om
{ff 15,000 (c) lnterrst on Bankdeposit 50,000
6n<; # qkw t otnfsd qrq t,2oo G) Capiul gain invest€d in sp€cifiedAssets 30,000