Roll No. ..........................

Y – 2964
LL.B. (Sixth Semester)
EXAMINATION, May/June 2021
(Three Year Degree Course)
Paper–603
TAXATION LAWS
Time : Three Hours
Maximum Marks : 100 Minimum Pass Marks : 36
uksV& lHkh iz'u gy dhft,A
Attempt all questions.
bdkbZ-I/Unit-I
1. djeqDr vk; dh fopkj/kkjk dks le>kb,A vk;dj vf/kfu;e ds vUrxZr Li"V :i ls djeqDr
vk; dh O;k[;k dhft,A de ls de nl djeqDr vk; crkb;sA 20
Explain the concept of ‘‘Exempted Income’’. Discuss clearly the exempted
income under the Income Tax Act. Cite at least ten tax exempted incomes.
bdkbZ-II/Unit-II
2. vk;dj vf/kfu;e] 1961 ds v/khu dkSu&dkSuls izkf/kdkfj;ksa dh lajpuk dh xbZ gS \ foLrkjiwoZd
crkb,A 20
What are the various authorities constituted under the Income Tax Act,
1961 ? Explain in detail.
bdkbZ-III/Unit-III
3. vk;dj vf/kfu;e] 1961 ds v/khu iqujh{k.k lEcU/kh D;k izko/kku gS \ le>kb,A 20
What are the provisions related to revision under the Income Tax Act,
1961 ? Explain.
bdkbZ-IV/Unit-IV
4. vk;dj vihysV U;k;kf/kdj.k ds laxBu rFkk dk;ks± dk o.kZu dhft,A 20
Describe the composition and functions of Income Tax Appellate Tribunal.
bdkbZ-V/Unit-V
5. vk;dj vf/kfu;e ds vUrxZr vFkZn.M yxkus ds lkekU; flºkUrksa dk o.kZu dhft,A 20
Discuss the general principles of imposing penalty under Income Tax Act.
Y – 2964