IGNOU ASSIGNMENT, INCOME TAX LAW AND PRACTICE (BCOC - 136), QUESTION PAPER – (2024 - 25)| (B.COM) (GENERAL)| ENGLISH MEDIUM
TUTOR MARKED ASSIGNMENT
COURSE
CODE: BCOC-136
COURSE
TITLE: INCOME TAX LAW AND PRACTICE
ASSIGNMENT
CODE: BCOC-136/TMA/2024-25
COVERAGE:
ALL BLOCKS
Maximum Marks: 100
Note: Attempt all the questions.
हिंदी माध्यम: यहां क्लिक करें
Section-A
(Attempt
all the questions. Each question carries 10 marks.)
1. Explain the procedure for E-Filing of Return. 10
2. Explain the provisions relating to House Rent Allowance
u/s 10 (13A). 10
3. Explain the certain incomes for which the tax is paid in
the same year. 10
4. Explain the provisions relating to exemption of incomes
of Charitable and Religious Trust and a Political Party. 10
5. Compute the total Income of Mr. Manas from the following particulars
of his income for A.Y. 2023-24. 10
|
Particular |
Rs. |
|
|
I |
Salary |
1,80,000 |
|
II |
Dividend
received from Indian Company |
10,000 |
|
III |
Share of
profits from HUF |
12,000 |
|
IV |
Dividend from
a Co-operative Society |
6,000 |
|
V |
Rental Income
from home property |
10,000 |
Section-B
(Attempt all the
questions. Each question carries 6 marks.)
6. Explain the Provisions of commutation of Pension u/s 10
(10A). 6
7. What
is ITR-1 (SAHAJ)? 6
8. Write the Provisions
relating to Clubbing of minor's income. 6
9. Explain
the Provisions relating to Gratuity u/s 10(10) in case of employees is covered
by Payment of Gratuity Act, 1972. 6
10. After 25
years stay in India, Mr. Ram went to U.S.A. on April 15, 2012 and came back to
India on March 12, 2023. Determine his residential status for the assessment
year 2023-24. 6
Section-C
(Attempt
all the questions. Each question carries 5 marks.)
11. Write short note on following: 4x5=20
(a) Partial Integration of
Agricultural and Non-Agricultural Income.
(b) Deduction u/s 80D.
(c) "Defective return is no return".
(d) Standard Deduction u/s 16(i).
***
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