UNIT 1

1. What is Tax? Main characteristics of a good tax system? Difference between direct and indirect tax 

2. Difference between-
Tax and fee 
Impact and incidence of taxation
Tax evasion and tax avoidance

3. "No tax will leaved or collected except by the authority of law"

4. Constitutional provisions relating to collect and drop levy of tax 

UNIT 2 & 3

5. What is GST? Features and objectives of the GST? 

6. Main features of the Constitutional 101st Amendment act 2006 

7. Taxes at the centre and state level that subsumed into GST. 

8. Provisions of SGST, CGST and IGST 

9. GST Council. It's qualification power and functions.

UNIT 4 & 5

10. What is residential status of an assessee? Rules relating to the determination of residential status of an assessee under Income
Tax Act 1961. 

11. What is an exempt income under the income tax law? Mention at least 25 incomes that are exempt from taxation under the
income tax act 1961. 

12. Various income tax authorities as appointed under the income tax act 1961? What are their powers and functions? 

13. Short note on-

Self-assessment 
Best judgment assessment 
Double taxation relief 
Revision under the income tax act 1961 

14. Different heads of income to be taxed under Income Tax Act 1961 with example 

15. What is income tax return? Provisions relating to different forms of return under the income tax act

16. Special provision relating to income of non-residents and certain companies