THE INSTITUTE OF COMPUTER ACCOUNTANTS

Unit-1401, Eco Centre, Sector V, Kolkata – 700091

Offline Question Paper | Direct Tax Project
Paper Code: Sample Paper

Full Marks : 40 Time : 50 mins

Note: After completion of the exam, keep the Tally Back Up file in a folder, convert the
folder into ZIP and upload the same at Student Homepage.

1. You have been appointed as an accountant of Groupon Edutech Private Limited

(PAN – AABCM8679F and TAN – CALM01422B) on 1st April, 2022. Create the
company in Tally and pass entries of the following source documents relating to
TDS only, keeping in mind the provisions of TDS, wherever applicable.

SUNCO Pvt. Ltd.

Regd. Office: 62, Bentink Street, 2nd Floor, Kolkata - 700069

Bill to: Place of Supply Invoice No. Date

Groupon Edutech Pvt. Ltd. Groupon Edutech Pvt. Ltd.
Unit-1401, Eco Centre, Salt Lake Kolkata Unit- 1401, Eco Centre
West Bengal Salt Lake, Kolkata 035/2022-23 1-Aug-2022
West Bengal

Description of Services :
Particulars SAC Code Amount (Rs.)
Rent for the month of Aug' 2022 997212 30,000.00

Add : Fixed Electric Charges @ Rs. 2000 per month 2,000.00

Municipal Taxes Paid 200.00

TOTAL 32,200.00

Amount Chargeable (in words) :

Rupees Thirty Two Thousands and Two Hundred Only

Note : Please make cheques in favour of For Sunco Private Limited
*Sunco Private Limited* Authorised Signatory
Sur aj Kumar

3. ALL DISPUTES SUBJECT TO KOLKATA JURISDICTION ONLY. Sunjuy

Authorised Signatory
 THE INSTITUTE OF COMPUTER ACCOUNTANTS
Unit-1401, Eco Centre, Sector V, Kolkata – 700091
Offline Question Paper | Direct Tax Project
Paper Code: Sample Paper

M/s Décor Direct Interiors

CG Block Baishaki, Bidhanagar-700091
Phone: 033-40075005, PAN - BNZPM2501F

Groupon Edutech Private Limited Invoice No.: INV/033/22-23

Unit- 1401, Eco Centre Salt Lake Date: 02/08/2022

Kolkata - 700091

Sl.No. DESCRIPTION SAC Code AMOUNT (` )

1 Interior Decoration charges 997319 3,50,000.00

INR Three Lakhs and Fifty Thousands

only
TOTAL 3,50,000.00

E. & O.E.
Terms: 1.1.PLEASE
All dispute
PAYSubject
BY A/CtoPAYEE
Kolkata
CHEQUE/DRAFT/PAY
Jurisdiction ORDER ONLY. E.& O.E
2. Product sold
2.WARRANTY ONunder guarantee will
ALL PRODUCT be replaced
IS SUBJECT TOonly
THEafter getting the For M/s Décor Direct Interiors
replacement from our principals

3.3.ALL
goods
DISPUTES
found to SUBJECT
be physically
TO damaged
KOLKATA will
JURISDICTION
not be replaced
ONLY.
/ repaired Sumy

Authorised Signatory
 THE INSTITUTE OF COMPUTER ACCOUNTANTS
Unit-1401, Eco Centre, Sector V, Kolkata – 700091
Offline Question Paper | Direct Tax Project
Paper Code: Sample Paper

Hardtech Pvt. Ltd.

21/1 Park street Regd. Office: 62, 2nd Floor, Kolkata - 700069 PAN -ANRPM2537J

Bill to: Place of Supply Invoice No. Date

Groupon Edutech Pvt. Ltd. Groupon Edutech Pvt. Ltd.
Unit-1401, Eco Centre, Salt Lake Kolkata Unit- 1401, Eco Centre 035/2022-23 31-Aug-2022
West Bengal Salt Lake, Kolkata
West Bengal

Description of Services :
Particulars SAC Code Amount (Rs.)
Computer maintenance Services for the month of July & Aug ' 22 990313 25,000.00

TOTAL 25,000.00

Amount Chargeable (in words) :

Rupees Twenty Five Thousands Only

Note : Please make cheques in favour of For Hardtech Private Limited
*Hardtech Private Limited* Authorised Signatory
Sur aj Kumar

3. ALL DISPUTES SUBJECT TO KOLKATA JURISDICTION ONLY. Sunjuy

Authorised Signatory
 THE INSTITUTE OF COMPUTER ACCOUNTANTS
Unit-1401, Eco Centre, Sector V, Kolkata – 700091
Offline Question Paper | Direct Tax Project
Paper Code: Sample Paper

S.K Dutta & Co.

(Advocates)
Kiran Shankar Road, 1st Floor
Kolkata
Phone : 033- 2875687
BILL
To,
Name: Groupon Edutech Pvt. Ltd. Bill No. : 31/08/2022
Address: Unit- 1401, Eco Centre, Salt lake Date : 028/2022-23
Kolkata - 700001, West Bengal
Particulars Amount (Rs.)
Legal charges 40,000.00

INR Forty Thousand Only 40,000.00

E. & O.E
S . K D u tt a
For S K Dutta & Co.

Money Receipt SL. No. 016

Date : 31/08/22
Groupon Edutech Private Limited
unit - 1401 Eco Centre Salt Lake, Kolkata
Phone No. (033) 2231 8700, Email - Customercare1@gmail.com

Received with thanks from LFSA Incorporation

the sum of Rupees Ninety Five Thousand Only

in Cash /Cheque No. 510301 of IDBI Bank dt. 31/08/22

Against our Bill/ Debit Note No. Advance received towards Training service after TDS u/s 194J
Rs. 95,000 /-
Gagan
For GETech Pvt. Ltd.
Cashier
Receipt is valid subject to realisation of Cheque.
 THE INSTITUTE OF COMPUTER ACCOUNTANTS
Unit-1401, Eco Centre, Sector V, Kolkata – 700091
Offline Question Paper | Direct Tax Project
Paper Code: Sample Paper

2. Rita Agarwal is working with PQR Ltd., New Delhi. She has the following salary structure for
the year 2022-23. Calculate the taxable salary for the relevant Assessment Year.

Particulars Amount (Rs.)

Basic pay 66,000

Bonus 9,000

Education allowance for 3 children 30,200

Entertainment allowance 6,000

Transport Allowance 12,000

Free car (1200 cc ) facility for performing journey between office to

home and vice versa (the card is owned by the employer )
Medical Allowance 18,000

Free gas & electricity and water supply 4,500

Lunch Allowance 18,000

Gift on Diwali 7,500

Rent free unfurnished accommodation – lease rent 14,000

Employer’s contribution to RPF 12,000

Interest credited in RPF Account @ 8.5% 1600

Professional tax paid by the employer 1200