No. of Pages 74 6S ~ (CH) - CTP (DSE) - I 2022 Time : 3 Hours Full Marks : 80 Answer ALL questions, Figures in the right hand margin indicate marks. PART-I Answer all questions : [1x 12 = 12] (a) Theretum of. year's income is filed in the relevant assessment year. (b) Tax avoidance is an art of dodging the tax authorities without (c breaking the : Tax evasion an method of saving tax which makes a person liable to penalties. (d) The tax collected from Companies is called (€ Speculation loss is coming under Section. of Income Tax Act. (f) Setoffloss from one source against the income from another (g source within the same head of income is known as ) Carry forward of loss under the head capital gains comes under Section PTO. -.%(2] (h) MATis ‘ (@) Unabsorbed depreciation can be adjusted in previous years. J) Depreciation is allowed only on assets. (kK) No depreciation is charged on assets used for @ Filing of return comes under Section _+-____- PART-II Answer any eight questions : [2x 8=16] (a) Define Assessment Year. (b) Whatis Tax Evasion ? (e) Explain Incidence of Tax. (4) What is Corporate Tax ? (€) What is unabsorbed depreciation ? () Whatis set off of losses ? (g) Explain Basis of Charge. ) What is short term capital gain ? (i) Whatis the meaning of "new @) Whatis double taxation ?(31 PART-II 3. Answer any eight questions : (3x8 = 24) (a) Explain Tax Planning. (b) Explain Tax avoidance. (ce) Whatis Previous Year? (@ Whatis residential status ? (e) Explain speculation losses. () Whatis investment allowance ? (g) Whatis charge of depreciation ? (h) Whatis deemed capital gain ? @ Explain belated retum. () Explain PAN. PART-IV (Answer all questions) 4. — Discuss the various requisites of successful tax planning. [7] OR Discuss in detail the provisions of minimum alternate tax u/s 115 JB. a ~@B4{CH)-CTP-(OSE)-tI PTO. oy(4) §._ Explainthe provisions of Income Tax Act, 1961 regarding carry forward and set off of tosses (7) OR Explain the provisions relating to claim of addition a depreciation ) (7) 6. Explain the provisions of tax implications of transfer of assets of scientific research. 7 OR Define "Capital Gain". Discuss the procedure of computation of capital gains as prescribed by Income Tax Act, 1961. 7) 7. Whatare the different offences which make an assessee liable to prosecution ? 7] OR Give notes : [443] (a) Double Taxation Reliet (b) Retun-filing 000 6S~(CH)-CTP-(DSE)-IIl No. of copies ;—— > Zalman dy aver No. of Pages - 4 6S - (CH) -ACG (CC) — xill Time : 3 Hours 2022 413 Full Marks ; 80 Answer ALL questions. Figures in the right hand margin indicate marks. PART-I Answer all questions : (1x 12=12] (a) Auditing begins where ends. (b) Anauditoris likea dog. (c) ______anditis also known as efficiency audit. (d) Anauditoris called as an Agent of. 5 (e) When the auditor does not disclose the misuse of funds by the management, it is termed as, Ss. (f) Consumer service Audit is a part of . (g) The framework for establishing good corporate governance and accountability was originally set up by committee. (h) SEBI was constituted in the year: P.O.(2) _____ was known as “Big bull of the trading floor” se the year 1992 a) @) “Ethics deals with the right actions of Individuals.” Who saad n? (k) CSR and corporate governance represent @___ between business and society. aa sets out the purpose and general directson for the organisation. PART-II 2. Answer any eight questions : “[2x8=169 (@) Define Auditing. (b) Give two limitations of Auditing. *(c) Whatis performance audit ? (d) How the remuneration of auditor is set ? (p) List down the duties of an Auditor. (f) Whats statutory audit ? (g) Explain management audit 4h) Explain concept of Corporate Governance. (i) Name two models of Corporate Governance. 4%) Explain th concept of CSR as Philanthropy. 6S-1CH)-ACG-(CC)-KIML(3) PART-II 3. Answer any eight questions : (3x8 = 24] (a) Differentiate between Accounting and Auditing, ) Explain qualities of an Auditor. © Distinguish between Internal Check and Internal Control. (d) Whatis Vouching ? @ Explain rotation of Auditor. @® State the right of Auditor. (g) Explain Cost Audit. “ @) Enlist three corporate scandals. @ Whatare the three pillars of Corporate Governance ? @ Explain the internal and external dimensions of CSR. PART-IV (Answer all questions) 4. “Accounting is a necessity while auditing is a Luxury." Discuss. a OR What is Auditing ? Discuss the techniques and objectives of Auditing. 0) 6SCH}-ACG-(CC)-xill r PTO. cs(4] 5. Discuss the liabilities of statutory auditors as per Companies Act 2013 7) OR Give notes on : (3 +4) (a) Tax Audit (b) Standard on Auditing 6, Whatis Corporate Governance ? Discuss the factors influencing Corporate Governance. 7] OR «Discuss major business scandals in India. (7) 7. Whatis Business Ethics ? Discuss the factors governing business ethics. » 7 OR “What is CSR ? Critically evaluate the environmental aspects of CSR. 7 ooo 6S+CH)-ACG~(CC)-xiIl q ‘No, of copies : 200 ’ \6S - (CH) - BM (CC) ~ xiv No. of Pages : 5 2020 Time : 3 Hours Full Marks : 80 Answer ALL questions. Figures in the right hand margin indicate marks. PART-I [1x 12=12] 1. Fillin the blanks. (a) Amatrix having one row is called (b) Co-factor of a determinant (-1)" (c) The number of elemnts of a 3rd order determenant is (d) Iftwomatrices are of same order they are called matrices. (e) CPM stands for (f) PERT stands for. (g) Whenan annuity is to continue for ever is called, (h) The C.I. on Rs. 5500 for 5 years @ 11% p.a. @) Determinantis a matrix.(2) ()_ The Derivative of —5x? = Apt (kK) The limit of aconstantis ___. 40,541" ree (If Rows of a determinant is changed into columns, its numerical value is PART-II Answer any eight questions in one or two sentences each. [2x 8=16] @ What is a Co-factor ? (b) State any two characteristics of determenants. (© Whatisa scalar matrix ? (d) What do yhou mean by x tends toa? (@ Find the derivative of x7. 5°*. () Whatis Integral ? r ; lim 3x? +4x45 @ Find the 7 ‘ (h) What is Compound Interest ? @ Whiatis Deffered Annuity ? @ What is Network Analysis ? se:1 PART-II 3. Answer any eight questions within 75 words each. | (3 x8 = 24) @) Differentiate between singular and non-singular matrices. (0) What is antiderivative ofa function ? © Evaluate: f(2x-3)?de, @ Evaluate: fade 3+ 2x). (© Find the derivative of <= w.rt.x. x-b (f) Whats better from the stand point of the Investor 6.2%. C.L. semiannually or 6% C.I. monthly ? (@ Whatannual rate compounded continuously is equivalent to an effective rate of 5% ? (&) What is LPP? @ Whatis Integration by substitution ? Dao hes @ f= its transpose is| (4) (Answer all questions) [4 *7 = 28] | 4. Solve by Cramer's rule. | | dy-32=0 ° / x+3y=-4 3x + 4y=3 OR 7 Insc ba 4 find the Inverse of A. ? v 5. Evaluate: lim V9+2x-3 @) x70 x 2 | (b) Show that f)== a is continuous at x = 2. * 1 OR 1 Te (a) Find & if y=vx+(81 A machine costing of Rs $0,000 depreciates at 4 constant rate Of 8%, what is the depreciation charge for the 8th year ? If the estimated life of the machine is 10 years, determine its scrap value. (log ef 0.92)" = 0.5580) OR Whatis Annuity ? Discuss various types of annuity. }xamine the following LPP has an unbounded solution. Maximise : Z= Ax, + 3x, Subject to: 3x, + 2x, 2 160 Sx, + 2x, > 200 x, + 2x, 2 80 and x, , x, 20 OR Draw up Network diagram from the following information : Band C followA E follows B ; F follows D and C and G follows E and F where A,B, C, D, E, Fand G are the activities requering 3, 7, 4, 2,7,4 and 7 days respectively. o000 3+{CH)-BM-{CC)-XIV No. ~f coples : 200