Total Pages—2 C/21/3Yr/LLB/6th Sem/6.

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VIDYASAGAR UNIVERSITY

3 Year L.L.B.

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6th Semester Examination 2021

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PRINCIPLES OF TAXATION LAW

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PAPER—6.3
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Full Marks : 80

Time : 3 Hours
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The figures in the right-hand margin indicate full marks.

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Candidates are required to give their answers in their

own words as far as practicable.
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Illustrate the answers wherever necessary.

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Group – A
Answer any one question. 20×1
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1. Define tax with its features and uses in India. Classify taxes as

constituted in India. 12+8

2. ‘Taxation system is fundamental right under the constitution’ –– Critically

explain. What are the differences between tax and duty ? 12+8
 2

Group – B

Answer any two questions. 20×2

3. Discuss income and its different heads under the Income Tax Act, 1961.

Explain the tax treatment of income from business & profession with
suitable illustration. 10+10

4. What is the tax treatment of allowances received as part of salary ?

Explain the rules regarding the tax treatment of pension. What do you

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mean by income from capital gain ? 8+8+4

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5. Briefly discuss the income from other sources under the Income Tax Act,
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1961. How far family pension is treated as income from other sources ?

12+8
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6. Critically discuss the provisions related to filing of return of income in

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point of time limit of filing. What makes an assessee bound to file the

return of income ? When it is optional ? 8+8+4

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Group – C

Answer any one question. 20×1

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7. Define VAT with its advantages and disadvantages under the West Bengal

Value Added Tax Act, 2003. Discuss tax liability under the West Bengal

Value Added Tax Act, 2003. 12+8

8. Discuss the historical background of VAT and its advantages and

disadvantages of VAT. 20

C/21/3Yr/LLB/6th Sem/6.3