Paper I

Law of Taxation — question papers

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Question papers

September/August 2023 · 16 questions
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September/May 2022 · 16 questions
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Annual 2021 · 17 questions
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September/October 2020 · 16 questions
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July/August 2019 · 16 questions
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May/June 2019 · 16 questions
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May/June 2018 · 16 questions
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April/May 2017 · 16 questions
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May/June 2016 · 16 questions
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May/June 2015 · 16 questions
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May/June 2014 · 16 questions
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August/September 2013 · 15 questions
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July/August 2012 · 16 questions
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July/August (5-YDC) 2012 · 16 questions
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Questions by frequency and marks

Same question across years counts once; frequency is how many papers it appears in.

Marks Question Years Frequency
6 Commutation of pension. 2019, 2014, 2013, 2012 5×
6 Capital Gains. 2019, 2016, 2013, 2012 4×
6 "Input tax credit" under GST. 2023, 2022, 2019 4×
6 Perquisites. 2021, 2019, 2017, 2013 4×
15 What are the conditions precedent to be complied for claiming exemption of expenses incurred for the treatment of specified deceases under section 80DDB of the Income Tax Act? 2022, 2019, 2013 4×
6 Assets not subject to Wealth Tax. 2015, 2012 3×
6 Double Taxation Relief. 2023, 2017, 2016 3×
6 Due dates of advance tax payments other than Individual & HUF. 2019, 2014 3×
6 Kinds of GST. 2023, 2019 3×
6 Previous year. 2021, 2020, 2018 3×
10 The assessee, during the financial year 2012-13, estimated his income and calculated the tax which is around Rs. 15,000. The assessee did not pay any advance tax as envisaged under the Income Tax Act, nor he had any TDS. He paid the entire tax as self assessment tax and filed the returns before the due date. As an assessing officer, while assessing and passing the assessment order, how will you impose the tax as per the provisions of the Income Tax Act? 2019, 2013 3×
10 Prepare the proforma statement of income for the A.Y . 2017-18 of the assessee pertaining to his heads of income from salary, house property and long term capital gains (on sale of his house property), by correctly applying the following sections - Sec 16, 10(13), 10(14), 80DDB, 24 and 30% statutory Deduction, 45(1A), 48, 54, Deduction under Chapter VIA-80C, TDS, and calculate tax liability. 2019, 2012 3×
15 What is PAN, its importance and what are the rules regarding PAN for opening a Bank Account? 2019, 2014, 2013 3×
6 "Dealer" under VAT. 2015, 2014 2×
6 Debts under Wealth Tax. 2016, 2012 2×
6 Double Taxation. 2021, 2020 2×
6 Income from House. 2023, 2022 2×
6 Kinds of persons under the Income Tax Act. 2022, 2012 2×
6 Net Wealth. 2020, 2013 2×
6 Non Resident India. 2022, 2012 2×
6 PAN. 2023, 2022 2×
6 Persons chargeable to Income Tax. 2019 2×
6 Residential Status. 2023, 2016 2×
6 "Sale Price" under VAT. 2014, 2013 2×
6 Tax deducted at source. 2023, 2022 2×
6 TOT dealer. 2012 2×
6 Types of Residential status. 2019 2×
6 Valuation Date. 2021, 2016 2×
6 Works contract. 2017, 2015 2×
10 The assessee, an NRI, wants to sell the house property of his father who purchased it forty years back and died leaving behind his legal heirs, i.e. his wife, son and his two daughters. The assessee needs your advise on the following issues: (a) Does he have to pay tax on the amount that he receives? (b) How can he avoid paying tax? (c) Does his mother, who is a senior citizen, need to pay any tax? As tax consultant, advise the party accordingly with explanation. 2019 2×
10 Under section 80C of the Income Tax Act, exemption for tuition fee paid to any college or school can be claimed to an extent of Rs. 12,000/- per annum, for two children. Clarify whether any tuition fee paid for self-education can also be claimed as a deduction under the above section. 2017, 2016 2×
15 Write a note on Administrative Officer under SGST & IGST Act. What are their powers? 2019 2×
15 What are the debts which are not deductible in computation of net wealth under the Wealth Tax Act? 2014, 2013 2×
15 Write a note on tax liability on composite and mixed supplies. 2019 2×
6 What is Advance Ruling? 2018 1×
6 Agricultural Income. 2022 1×
6 Art. 2016 1×
6 Article 265 of the Indian Constitution. 2023 1×
6 Assessee. 2017 1×
6 Assessee under the Income Tax Act. 2022 1×
6 Assessment. 2020 1×
6 Assets Exempted from Wealth Tax. 2015 1×
6 Assets Taxable under Wealth Tax. 2017 1×
6 Association of persons under IT Act. 2012 1×
6 Association of Persons under the Income Tax Act. 2018 1×
6 Cancelation of certificate of registration of Vat dealer. 2012 1×
6 Casual trader. 2021 1×
6 What is CGST? 2018 1×
6 Characteristics of Salary. 2015 1×
6 Clubbing of income. 2020 1×
6 Conditions determining Residential Status of a Company. 2018 1×
6 De Novo Assessment on remand. 2012 1×
6 Declared goods. 2020 1×
6 Entertainment Allowance. 2015 1×
6 Financial year and Assessment Year. 2017 1×
6 Foreign National of Indian Origin. 2018 1×
6 Income. 2021 1×
6 Income under IT Act. 2019 1×
6 H.U.F. under Income Tax Act. 2012 1×
6 Indirect Tax. 2020 1×
6 "Input Tax" under VAT. 2013 1×
6 Interest on Securities. 2016 1×
6 Interstate sale. 2014 1×
6 Long term Capital gains. 2019 1×
6 Meaning of Salary. 2018 1×
6 Non Resident under the Income Tax Act. 2017 1×
6 Payment dates of Advance Tax. 2015 1×
6 Penultimate sale. 2021 1×
6 Permissible deductions in computing net wealth. 2014 1×
6 Person Chargeable to Wealth Tax. 2013 1×
6 Profit in lieu of Salary. 2017 1×
6 Resident and ordinary resident in India. 2015 1×
6 Revised Return. 2014 1×
6 Sale. 2021 1×
6 Standard Deductions. 2016 1×
6 Summary Assessment. 2012 1×
6 Tax-Fee. 2021 1×
6 TDS. 2020 1×
6 Type of Perquisites. 2019 1×
6 Voluntary Retirement. 2014 1×
6 Voluntary Retirement Allowance. 2012 1×
6 Who are the Administrative Officers under the GST Act? 2018 1×
10 The assessee's dependent aged father, suffering from cancer, was treated by a general physician (qualified post graduate) in his personal clinic. The assessee has incurred Rs. 85,000/- for his treatment and medicine. Can the assessee claim deduction under 80DDB towards the medical treatment expenses? 2012 1×
10 The assessee's dependent mother is a senior citizen who had open heart surgery performed by a general surgeon in a private hospital, and he has incurred expenses towards the surgery and treatment. The assessing officer rejected the claim of exemption u/s 80DDB of a sum of Rs. 60,000/-. Is the assessing officer's decision correct or not? 2015 1×
10 The assessee during the financial year, has invested FD of a sum of Rs. 5,00,000/- in the sanme of his wife who is a house wife having no income of her own and not an assessee. The assessee does not want to show the interest accrued on the FD and seeks your clarification and advise. As a tax consultant advise your client. 2015 1×
10 The assessee was employed in a private limited company for the last one year . Basic salary is Rs. 14,300 p.m., D.A. is Rs. 5,200, special allowance is Rs. 1,650, CCA is Rs. 350 and other allowances are Rs. 1,660. What are the provisions for the unutilized earned leave and the exemption available to him on the above receipt? Is the unutilized earned leave totally exempt, if not to what extent is it taxable? 2014 1×
10 The assessee filed his wealth tax return for the A.Y . 2012-13 belatedly after the valuation date. Before the completion of the assessment the assessee died. While completing the assessment the wealth tax officer has taken the value of the property as on the date of filing the returns and levied excess tax and interest thereon, and passed the orders. Since the assessee died, the wealth tax officer issued the demand notice on the legal representative of the deceased assessee. Defend the legal representative of the deceased assessee as their counsel. 2013 1×
10 The assessee had filed an incorrect wealth tax return for the A.Y . 2019-20, belatedly, and subsequently died before the wealth tax officer completed the assessment. The wealth tax officer took the value of the property as on the date of filing the return and imposed penalty on various counts. Since the assessee is no more at the time of completing the assessment, the wealth tax officer issued the order and the demand notice on the legal representatives of the deceased assessee. Defend the case as counsel for the legal representatives of the deceased assessee. 2022 1×
10 An assessee had a taxable income in a financial year, but in the subsequent years his income was within the tax threshold limit. Does he need to file the return every year despite not having taxable income? Also clarify if a person was not allotted PAN, does the assessee need to file the return despite having his total income within the threshold limit? Advise your client. 2018 1×
10 The assessee has filed an incorrect wealth tax return, for the A.Y . 2009-10, belatedly after the valuation date, and subsequently died after the wealth tax officer completed the assessment. The wealth tax officer has taken the value of the property as on the date of filing the return and imposed penalty on various counts. Since the assessee died after passing of the orders, the wealth tax officer issued the demand notice on the legal representatives of the deceased assessee. Is there any ground to defend the case of the legal representatives of the deceased assessee? Advise. 2012 1×
10 The assessee has purchased house property in the year 1989. Subsequently he invested a sufficient amount for extension and improvement in the year 1993. He sold the house for Rs. 85 lakhs in July, 2012. After calculating the index value of the cost price and improvement of the property as on 2012, the capital gain arose was Rs. 69,50,000. The assessee has deposited this capital gain in a capital gain account with SBI for a lock-in period of 3 years. The assessee did not invest the capital gain in purchase of a house nor in constructing a house. After maturity of the deposit, can the assessee withdraw the deposit? If so, what is the procedure? If he does not invest as required, is the assessee liable to pay the tax? 2013 1×
10 The assessee is a naval officer. He is planning to take a housing loan of Rs. 20 lakh. The assessee seeks your advise that if he gets the possession of the house only after one year, but he starts paying interest, will he get income tax rebate? Advise. 2012 1×
10 The assessee is the owner of an old flat built in 1979. There are 12 flats and all flat owners decided to hand over their flats for redevelopment. The builder agreed to hand over a new flat along with a compensation of Rs. 10 lakhs to each flat owner and retain the rest of the flats. Is the compensation taxable or not? What will be the tax liability for the exchange of new flat for the old one? If the assessee is liable for any tax, advise your client how to avoid the tax liability. 2014 1×
10 The assessee is a retired employee and he is having income from salary (pension), income from house property, income from other sources. In the month of April 2013 he became a senior citizen. Since he has attained 60 years of age and his income is much below the exempted income of Rs. 2,50,000/-, he has filed a nil return. The assessing officer advises the assessee. 2013 1×
10 The assessee is a retired employee and he is having income from salary (pension), income from house property, income from other sources. His taxable income for the financial year 2017-18 was Rs. 2,85,000/-. In the month of April 2018 he became a senior citizen. Since he has attained 60 years of age, and since the exempted income for a senior citizen is Rs. 3,00,000/-, he has filed a nil return. The assessing officer assessed the income and levied tax and interest. You as the consultant advise the assessee. 2019 1×
10 The assessee is a retired employee and he is having income from salary (pension), income from house property, income from other sources. His taxable income for the financial year 2009-10 was Rs. 1,80,000/-. In the month of April 2010 he attained the age of 65, and his income is much below the exempted income of Rs. 2,40,000/-, so he has filed a nil return. The assessing officer assessed the income and levied tax and interest. You, as the consultant, advise the assessee. 2018 1×
10 The assessee is a salaried person. He has paid tuition fees for the post-graduation of his wife. The assessee claimed rebate on tuition fee under section 80C under Chapter VIA. The ITO rejected his claim and levied tax. Whether the order of the ITO is correct or not? 2012 1×
10 The assessee is a senior citizen aged 62 years. He draws pension of Rs. 3.5 lakh per annum. He was given approval for deduction u/s 80U by the income tax officer for the Annual Year 2012-13, availing the present deduction of Rs. 1,00,000 against the approval issued in 2012-13. The allowable deduction rate at that time was Rs. 70,000. Can he avail this deduction every year in the subsequent years despite his disability being permanent in nature, without referring the matter every year to the Income Tax Officer? Advise your client. 2018 1×
10 'X', an assessee, transfers some of his assets to 'Y' during the pendency of the proceedings under the income tax act with a view to defraud the revenue. Is this transfer valid? Discuss. 2020 1×
10 The assessee is working with a multinational company in Pune. She pays rent to her flat owner and maintenance charges to the owner's association. But her employer refuses to consider the maintenance charge while calculating rebate on rent, stating that the Income Tax Act mentions rent only. Is she right in her approach? If so why, and if not, why not? Explain. 2012 1×
10 'A' company is formed solely to do the business of building houses and letting them on rent. Is this income of the company taxable? If so under what head of the Income? 2023 1×
10 Explain the conditions for taking Input tax credit. 2018 1×
10 Draft a pro forma of statement of Income showing the computation of income from salary. 2012 1×
10 Draft a proforma of statement of income showing the computation of income from the heads of income from Salary, House property, Profession and other sources, and arrive at taxable income by applying sections 10(13A), 10(14), 16, 24, 80E, 80DDB, and 80C at appropriate places. 2014 1×
10 Draft a proforma of statement showing the computation of income from house property, income from profession and income from other sources, applying the following sections: Sec. 10(13), Sec. 19, Sec. 10(14), Sec. 24, Sec. 80E, Sec. 80G, Sec. 80C. 2015 1×
10 An employee retires from service and his monthly pension is fixed at Rs. 3,000/- p.m. He commuted Rs. 2,500/- out of his pension and received Rs. 2,00,000/- as commuted value of pension. Work out the amount of commuted pension of the employee both where (1) the employee received Gratuity, and (2) the employee did not receive gratuity. 2019 1×
10 'A' an export and import firm at Hyderabad, imported goods sent from 'E' of Germany and sold it to an Indian buyer at Bombay after obtaining clearance from customs, and claimed exemption. But the assessing officer levied tax under the CST Act. The assessee wants to file an appeal against the orders of the assessing officer before the appropriate appellate authority. Advise your client. 2012 1×
10 'A' a government employee draws Rs. 20,000/- p.m., receives HRA of Rs. 24,000/- and he resides in his own house. He paid total house loan principal of Rs. 15,000/-, tuition fee Rs. 30,000/-, PF Rs. 60,000/-, LIC Rs. 10,000/-. He resides in a private hospital where he was treated by a general physician. He has undergone treatment for renal failure and claimed deduction u/s 80DDB. 2016 1×
10 'A', a government employee, draws Rs. 20,000/- p.m., receives HRA of Rs. 24,000/- and he resides in his own house. He paid total house loan principal of Rs. 15,000/- and interest Rs. 60,000/-. He paid PF Rs. 10,000/-, LIC Rs. 5,000/-, and Tuition fee Rs. 30,000/-. He has undergone treatment for renal failure in a private hospital where he was treated by a general physician, and he has claimed deduction u/s 80DDB. You as an assessing officer, calculate his taxable income. 2017 1×
10 The gross total income before deduction under section 80C of a resident individual, aged 64 years, is Rs. 3,20,000/- and total income after deduction under sec. 80C is Rs. 2,85,000. Is it necessary for him to submit his return of income voluntarily? 2023 1×
10 'A' had a net wealth of Rs. 20 lakhs on 01.04.2006. However, due to a fire accident on 01.03.2007 he lost assets worth Rs. 6 lakhs. Decide the liability under the Wealth Tax Act. 2020 1×
10 A has a house property which was let out during the financial year 2016-17, at Rs. 25,000/- p.m. He paid municipal tax Rs. 3,500/- p.a., premium on fire insurance Rs. 3,500/- p.a., paid house loan principal Rs. 30,000/-, and interest Rs. 65,000/- p.a. from HDFC, and paid house loan principal and interest towards the assessment year 2017-18. 2016 1×
10 A has a house property which was let out during the financial year 2016-17, at Rs. 25,000/- p.m. He paid municipal tax Rs. 6,000/- p.a., premium on fire insurance Rs. 3,500/-, and paid house loan principal Rs. 30,000/- and interest Rs. 65,000/- p.a. from HDFC. Compute the net taxable income from house property for the assessment year 2017-18. 2017 1×
10 "X" an importer at Delhi imported the goods from "Y" of London and after getting clearance from customs he sold the goods to a buyer in India, and claimed exemption. But the sales tax officer, rejecting the claim of "X", levied tax under the Central Sales Tax Act, treating it as a sale in the course of import and not an interstate sale. Whether the assessing officer is correct or not? 2015 1×
10 'A' an importer at Hyderabad imported the goods from 'B' of U.S.A. and after getting clearance from customs he sold the goods to a buyer in India at Mumbai and claimed exemption as a sale in the course of import. But the assessing officer levied tax under central sales tax, treating it as an interstate sale and not a sale in the course of import. Whether the assessing officer is correct? Assess the correctness by giving reasons. 2014 1×
10 'X' Ltd. is an Indian Company and subsidiary of an American company manufacturing and selling copier machines. The Indian company among other things purchases and sells these copier machines also. Is the Indian Company 'X' Ltd., a subsidiary of the American Company, liable to sales tax in India? If so under what Act? Explain. 2022 1×
10 Mr. 'A' constructed a house and claimed deduction of interest on such amount from his salary income. The income tax officer disallowed the deduction. Explain the remedy available to the assessee, and whether the decision of the ITO is justifiable? Advise. 2021 1×
10 Mr. X involved in manufacturing of Toys, has his manufacturing at head office at Visakhapatnam. The head office took orders from buyers at its head office and got the toys manufactured at Chennai, and used to deliver them from the head office at Visakhapatnam. The Andhra Pradesh Government started collecting sales tax on the ground that it is an inter-State sale. Mr. X contended that it is not an inter-State sale. Advise. 2021 1×
10 Mr. Madhu is a practicing advocate. His wife 'Roja' works in his law firm and draws a salary of Rs. 25,000/- while computing the total income for Mr. Madhu, the assessing officer clubbed the salary of his wife. Discuss. 2020 1×
10 Mr. 'A' started a partnership business with his major son and also admitted his minor son to the benefits of the firm. The income tax officer has included the share of the minor son's income in the income of Mr. A. Decide whether the decision of the ITO is justifiable. 2021 1×
10 A person has sustained a loss of Rs. 1 lakh in his speculative business. He wants to claim set-off of this loss from his income of Rs. 30,000 received under the head income from house property. Will he be allowed to do so under the law? Decide with reasons. 2023 1×
10 Prepare the draft proforma of computation of Income from Salary, House property, applying the provisions of Sections 10(3), 16, 24, 80DDB, 80E, and 80C appropriately. 2017 1×
10 Prepare the draft proforma of computation of Income from Salary, House property applying Income from other sources and pertaining to his heads of income from Salary, House property and other sources, applying the provisions of Sections 10(3), 16, 24, 80DDB, 80E, and 80C, appropriately. 2016 1×
10 Prepare the proforma statement of income showing computation of income from salary, house property, applying the following sections correctly: Sec. 316, 10(13), 10(14), 80DDB, 80G, 24, 30% statutory deduction, Deduction under Chapter VIA - 80C. 2022 1×
10 Explain the taxability of the following incomes: (a) Fixed car allowance of Rs. 1,500/- per month. (b) Fixed Medical allowance paid to the employee. 2020 1×
10 Explain the taxability of following perquisites: (a) Free education (b) Free lunch and refreshments (c) Interest free loan (d) Free supply of gas, electricity and water. 2021 1×
10 A, while travelling in TSRTC bus, meets with an accident and is temporarily disabled. TSRTC pays an amount of Rs. 10,000 as compensation to him. State whether the amount is revenue receipt or capital receipt. 2023 1×
10 In the year 2020, the assessee took a personal loan and invested the money in the National Savings Certificate. Since he did not make this investment from his taxable income, he did not claim tax deduction under section 80C. In the subsequent years, interest income accrued on the NSC would form part of "income from other sources". Your client seeks your advice as to whether he can claim deduction for the interest accrued, which will be invested every year for the next five years. How should NSCs received as a gift be treated? Advise. 2022 1×
15 Explain the advantages of registration of dealers under the Central Sales Tax Act. 2012 1×
15 Define Allowances. How many kinds of allowance are there? Provide and explain Allowances fully taxable under the IT Act. 2019 1×
15 Appeals under the Income Tax Act. 2021 1×
15 Define 'Assets' and write a note on the procedure for determination of capital assets under the Wealth Tax Act. 2021 1×
15 Explain the conditions for taking Input tax credit under the GST Act. 2018 1×
15 What are the debts which are deductible in computing net wealth? 2012 1×
15 Explain the distinguishing features of 'Capital receipt' and 'Revenue receipt'. 2020 1×
15 Explain the general principle relating to deemed assets under the Wealth Tax Act. 2021 1×
15 Give a detailed note on filing of the Wealth Tax return. 2015 1×
15 Give a detailed note on the procedure of Registration under the GST Act, 2017. 2022 1×
15 Give a detailed note for selection of a case for scrutiny. 2012 1×
15 Explain how the incidence of tax liability of the assessee is determined with reference to Residential Status of an Indian Company and a Foreign Company during the previous year. 2018 1×
15 Explain how the incidence of tax liability of the assessee is determined with reference to Residential status of a person. 2014 1×
15 Explain how the tax liability of an assessee is determined with reference to Residence. 2022 1×
15 Explain the importance of place of supply under GST and SGST. 2023 1×
15 Define income and explain the concept of income tax. 2023 1×
15 Explain the law relating to Double Taxation Relief. 2016 1×
15 What is the meaning of "owner of the property" under section 27 of the Income Tax Act? 2012 1×
15 Explain the meanings of the following terms as provided under the Wealth Tax Act, 1956: (i) Net Wealth (ii) Valuation date. 2017 1×
15 Explain the method of calculation of gratuity and its treatment on retirement for Government and non-Government employees under the Income Tax Act. 2015 1×
15 Define net wealth. Explain the general principle relating to the charge of wealth tax. 2016 1×
15 Define "Perquisite" and give a detailed account of perquisites exempt from Income Tax. 2015 1×
15 Explain the persons liable for registration under the GST Act, 2017. 2018 1×
15 What is the procedure for payment and recovery of tax under section 22 to 30 of TOT and VAT dealer under the VAT Act? 2015 1×
15 Explain the procedure for registration of dealer under the Central Sales Tax Act. 2021 1×
15 Explain the procedure relating to registration of 'Dealer' under the APGST Act. 2020 1×
15 Explain the provisions governing Registration under GST. 2023 1×
15 Explain the provisions of tax deduction at source under the Income Tax Act on the following income: (a) Salary (b) Payment to Contractor. 2018 1×
15 Write a note on Registration and issue of certificate as a VAT dealer. When and how is it cancelled? 2014 1×
15 Explain the rules of computation of income from house property. What deductions are permissible under this head. 2016 1×
15 Explain the salient features of the General Sales Tax Act. 2020 1×
15 Discuss the scope of Tax Laws and the constitutional provisions relating to Tax. 2020 1×
15 What is tax evasion and tax avoidance? Discuss their effects and methods of prevention. 2023 1×
15 "Taxation Power is derived from Article 265 of the Constitution of India" - Explain the object of Taxation. 2017 1×
15 Define the term 'Dealer' and explain the different categories of dealers covered by the A.P . Value Added Tax Act, 2005. 2017 1×
15 Explain the term of income under the Income Tax Act, 1961. 2016 1×
15 What is the valuation method of Jewelry under the Wealth Tax Act? 2012 1×
15 What are the various deductions allowed under the head salaries and income from house property? 2022 1×
15 Under VAT the dealers are divided into three categories for the purpose of registration with reference to turnover. Give the details. 2012 1×
15 Write a note on voluntary Registration of a VAT dealer and issue of certificate. 2013 1×
15 When is a sale or purchase of goods said to have taken place in the course of import and export? 2012 1×
15 When and to what extent are Capital Gains exempted from Tax under the Income Tax Act? 2017 1×
15 Who should pay Advance Tax? Give the percentage and dates for the payments of Advance Tax. 2012 1×