Seat No.

: _______________

MC-105
March-2018
LL.B., Sem.-III
203 : Principles of Taxation Law
Time : 3 Hours] [Max. Marks : 100
       .

    .         

om
1.
        .


.c
       .

er
2.        .


3.
ap
   “ ”  “ ”    .
      .     (GST)   
sp
          .

m

     , 2017        
     ?      .
xa

4. “  ”   ?      , 2017    
ye

   .


.m

     , 2017         
  .
w

5.          

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(1) - -           .
(2)    “  ”  “ ” .
w

(3)      , 2017        
  .
(4)      , 2017    .
(5)      , 2017    .
(6)     .
___________
MC-105 1 P.T.O.

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 Seat No. : _______________

MC-105
March-2018
LL.B., Sem.-III
203 : Principles of Taxation Law
Time : 3 Hours] [Max. Marks : 100

Instruction : Each question carries equal marks.

1. Explain in detail about the annual income from House Property. How the income of

om
House Property rented by owner can be derived ?
OR
Explain in detail the various Heads of Income under the Income Tax Act.

.c
2. Explain the provisions relating to Exempted Income under the Income Tax Act.

er
OR
Discuss in detail about "Agricultural Income" and "Incidental Income" under the
Income Tax Act.

3.
ap
Explain the concept of the Goods and Services Tax. Discuss briefly the objects and
reasons of the introduction of Goods and Services Tax Act and its advantages.
sp
OR
Who is liable for Registration and who is not liable for Registration under the Gujarat
m

Goods and Services Tax Act, 2017 ? Explain the process of Registration under the
above legislation.
xa

4. What do you mean by Input Credit Tax ? Discuss the provisions relating to Input Credit
Tax under the Central Goods and Services Tax Act, 2017.
ye

OR
Explain the process of collection and levy of GST under the Gujarat Goods and
.m

Services Tax Act, 2017.

5. Explain in detail any two from the following :

w

(1) The provisions relating to depreciation allowance while computing profit and gain
of business or profession under the Income Tax Act
w

(2) Provisions relating to payment of Advance Tax deductible at Source (TDS) under
the Income Tax Act
w

(3) Provisions relating to filing of Returns in general for Goods and Services Tax
under the Central Goods and Services Tax Act, 2017
(4) Zero Rated Supply under the Integrated Goods and Services Tax Act, 2017
(5) Transfer of Input Credit under the Integrated Goods and Services Tax Act, 2017
(6) Constitutional provisions relating to GST Council
___________

MC-105 2

This Question Paper is downloaded from www.myexamspaper.com