Roll No, — D-1818 B. B.A. (Sixth Semester) EXAMINATION, 2020 BUSINESS TAXATION 29) Time Thee Hows [Mas Marks 99 [Minion Pass Marks: 32 Note: Auempt all questions. One question from each Units compulsory. ll questions cary equal mars vat 1, Write notes on any se of the folowing 0) Gross Total Income (3) Marginal Rate (i) Assessee (is) Progressive Tax Stecture (©) Teable (oi) Previous Year (i) Why Income Tes in called Direct Tax? or ‘What do you mean by an Agriculural Income ? Give en samples of an Agricultural Income (8-10). 7.0. http ivan prsunotes.comrea pute kr Devash owned a house property st Nagpur which was ‘ecupied by him fr the purpose of his residence Te was ‘eansered to Mumba in Jone, 2018 a therefore he It ot the propety with effet fom Ist July, 2018 om a monty tent of & 3,000, The corporation ax payable in respect ofthe property @ 208 was € 6,00 of which $0% ws pai by him before st March, 2018. ntrest on money borrowed fer the onstruction ofthe propety amounted 0 € 20,000, Compute the come from house property for the A. ¥. 2019420, or What are the provisions of the following expenses for caution of Busines Income? (@)Espendiueon scene research (i) Bod Debs (Gi, Deduction on primary expendtare Ge) Amorisation of Expenditure on prospecting for minerals nit Ms. Nowa Enterprises the following. particulars ae omputing her Gross Total Income for the Assesment Yesr 201920 z © Loss from Business before deeeiaion 30,000 (8-10) 1 putes Depreciation allowed 1,000 (Gi) Income from Howse property 20,000 (0) meres om security 80,000 (©) nome fom other sources 10,000 (7 Business loss brought fran 4,000 (il) Umbsorbed —Depresition brought Irward 5.50) (i) Loss from Howse property brought foward s.000 Compute the Gross Total Income forthe assesment year 2019.20. or Discas any te detuctions fom Gross Total some Unita (0) Diferentiate between Tax Avoidance and evasions (Gi) Tas Planning in Capital Gain or Esplin the advantages of tax plaming, Give suitable examples Univ Gross Total Income of severely disabled Mrs. Anu Mabajan who isan Indian Resident and whows age is 46 yeas for the laa your ending 3st March, 2019 incade the following z Income fom Business 200,000 (21 P10. http ivan prsunotes.com4 Income from House property (Compute) 0.000 Share the profits ofa firm 10,000 1000 Interest on Savings Bank Ale Compute her net payable Income Tas for the Assessment Year 2019-20. or ‘Write notes on the following (@)_Assesee demand in default (©) Payment of Interest (©) Appellate Tribunal pasis http ivan prsunotes.com