Seat No.

: _______________

NM-108
November-2017
LL.B, Sem.-III
203 : Principles of Taxation Laws
(Core Course)
Time : 3 Hours] [Max. Marks : 100
 : (1)     .

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(2)   -    .
(3)      .
1.       . 20

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

er
         ?    .
2.     ?         . 20
 ap
              .
sp
3.     -2017        . 20

m

      2017     .
xa

4.      -2017        
 . 20
ye


     -2017  ... (GST)   
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 .
5.     (  ) 20
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(1)       

(2)     
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(3)      -     
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(4)      -2017 (IGST)     , 
  
(5)      ,    
(6)       – 2017      

_________

NM-108 1 P.T.O.

This Question Paper is downloaded from www.myexamspaper.com

 Seat No. : _______________

NM-108
November-2017
LL.B, Sem.-III
203 : Principles of Taxation Laws
(Core Course)
Time : 3 Hours] [Max. Marks : 100
Instructions : (1) All questions carry equal marks.
(2) State same question number in your answer book which is stated in

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the question paper.
(3) Cite authorities in support of your answers.

1. State the various heads of the Income under the Income Tax Act. 20

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OR

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Which types of Income are covered under the Heads of “Salary” ? Discuss about
prequisites and its valuation.
2.
OR
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What is meant by “Capital gain” ? State the kinds and provisions of the capital gain.

Mention the Income which is totally exempt from the tax and discuss any five in detail.
20
sp
3. Explain in detail the Aims and objects of the Goods and Services Act, 2017. 20
m

OR
Explain in detail the process of Registration under the Goods and Services Act, 2017.
xa

4. Write explanatory note on the provisions relating to Input Credit Tax under the Central
Goods and Services Act, 2017. 20
ye

OR
Discuss the provisions relating to Assessment of GST under the Gujarat Goods and
Services Act, 2017.
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5. Explain in detail : (any two) 20

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(1) Provisions of appeal and revision under the Income Tax Act.
(2) Agricultural income under the Income Tax Act.
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(3) Tax deducted at source (TDS) and Permanent Account Number (PAN) under the
Income Tax Act.
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(4) Inter state application, objects and reasons of Integrated Goods and Services
Act, 2017.
(5) Powers, functions and Importance of the GST Council.
(6) Collection and levy of GST under the Gujarat Goods and Services Act, 2017.
________________

NM-108 2

This Question Paper is downloaded from www.myexamspaper.com