TAX Repeated Questions
TAX Repeated Questions
Unit 1
1. Nature, Meaning and essentials of tax and distinguish it from fees and cess. 10 10 10
10 6
2. Provisions relating to taxing powers under the Indian Constitution. 10 10
3. "The law of taxation is levied in conformity with the fundamental rights under the
Indian constitution". 10
4. "No tax shall be levied or collected except by the authority of law". 10
5. Explain provisions relating to immunity of state agencies from tax, powers and
constitutional limitation. 10 10
6. Delegation of taxing power to state legislature and local bodies. 6 6 6
7. Tax evasion and avoidance. 6 6
8. Capital receipt. 6
9. Commerce clause. 6 6
10. Interstate commerce. 6
Unit 2
1. Annual value of house property and deductions from house property income, format.
10 10 6
2. Provisions relating to appeal under IT Act, 1961. 10
3. Powers and functions of income tax authorities. 10 10
4. Define agricultural income and it's characteristics. 10 6
5. Explain incomes under the head income from OTHER SOURCES and give it's format.
10 6
6. Format regarding taxable income from capital gains. 6
7. Explain the income which are wholly exempted from income tax under S/10, 10AA of
IT Act, 1961. 10 10
8. Principles relating to determination of residential status. 10 6
9. Perquisites, what's tax free perquisites. 6 6
10. Salary, income chargeable under head of salaries. 6
11. Compensatory tax. 6
12. Problem. 6
Unit 3
1. Define GST, Benefits of GST to trade, consumers, industry e-commerce and service
sector. 10 10 6
2. What is CGST and SGST? Explain the salient features of GST, explain, registeration,
levy and collection of GST on supply. 10 10 10 10 10
3. Structure, powers and functions GST Council. 10 6
4. Powers of Parliament and State Legislature to make laws wrt GST. 10
5. Constitutional provisions relating to GST. 6
6. Powers, advantages and procedure for registration under GST Act. 10 6
7. Note on impact of GST on GDP in India. 6
8. Note on exemption of tax under GST. 6 6
9. Note on Composition of levy. 6
10. Dual model of GST. 6
11. Need to provide compensation to states. 6
Unit 4
1. What is baggage? Explain provisions of the Customs Act, 1962 relating to baggage. 10
10 10
2. Various powers of commissioners to search and arrest suspected persons under Customs
Act, 1962. 10 10
3. Explain procedure for clearance of imported goods from the point under Customs Act.
10 10
4. Explain various officers of Customs under Customs Act, 1962. 10 6
5. Restrictions on exports and imports, under Customs Act, 1962. 10 6 6
6. Provisions relating to duty drawback on imports as against exports under Customs Act,
1962. 10
7. Goods imported of exported by post. 6
8. Provisions relating to assessment of duty under Customs Act, 1962. 6
9. Power to grant exemption from duty under Customs Act, 1962. 6 6
10. Prohibited goods. 6
11. Goods in Transit. 6
12. Ports of warehouse. 6