BABSc, B.Com & BCA Questions _III - Nalanda Open University

Nalanda Open University
Annual Exam-2010,
Bachelor of Commerce, Hons, Part-III
Income Tax Law and Account (vk;&dj fo/kku ,oe~ ys[ks)
Paper-VII
Time: 3Hrs
Full Marks:
70
Answer any five questions. All questions are of equal value.
fdUgha ik¡p iz'uksa dk mÙkj nsa A lHkh iz'uksa ds vad leku gSa A
1- okf"kZd ewY; D;k gS\ blls ?kVk;h tkus okyh dVkSfr;ksa dk o.kZu djsa A
What is annual value? Describe the deductions allowed from Annual value.
2- osru 'kh"kZd esa 'kkfey dh tkus okyh vk;ksa vkSj bl 'kh"kZd ds vUrxZr Lohd`r dVkSfr;ksa
dh
O;k[;k djsa A
Explain the incomes covered and deductions allowed under the head 'Salary'.
3- iawth ykHk D;k gS\ fofHkUu izdkj ds iwath ykHkksa dh x.kuk dh fof/k crkosa A
What is 'Capital Gain'? Explain the method of computing different types of Capital
gains.
4- fdjk;s ls eqDr vkSj fj;k;rh fdjk;s ij ,d fu;ksdrk }kjk vius deZpkjh dks iznÙk
vkokl dh lqfo/kk dk ewY;kadu vki fdl izdkj djasxs A
How would you evaluate the residential facility provided by an employer to his
employee in cases when the facility is rent-free and when it is concessional?
5- fofHkUu izdkj dh izfrHkwfr;ksa dk la{ksi esa o.kZu djas A
Describe in brief different kinds of securities.
6- fuEufyf[kr lwpkukvksa ls dj&fu/kkZj.k o"kZ 2009&10 ds fy, Jherh js[kk dh vU; lk/kuksa
ls vk; dh x.kuk djsa A
(i) Interest on Govt. Securities Rs. 12,000
¼ljdkjh izfrHkwfr;ksa ij C;kt½
(ii) Interest on Debentures Rs. 4,400
¼_.k&i= ij C;kt½
(iii) Winning from lottery Rs. 6,000
¼ykWVjh ls vk;½
(iv) Dividend Received from a foreign company Rs. 2,000
¼fons'kh daiuh ls izkIr ykHkka'k½
(v) Family Pension Rs. 275 per month
¼ikfjokfjd isa'ku 275 : izfr ekg½
7- fuEukafdr lwpukvksa ls dj&fu/kkj.kZ o"kZ 2009&10 ds fy, t;Ur feJk dh osru ls vk;
dh
worth
x.kuk djsa A
From the following informations you are required to compute "Incomce form
Salary" of Jayant Mishra for the assessment year 2009-10.
(i) Monthly Salary ¼ekfld osru½ Rs 20,000
(ii) Bonus ¼vf/kykHkka'k½ Rs 15,000
(iii) Entertainment Allowance ¼euksjatu HkÙkk½ Rs 1,200
(iv) Rent-free furnished house, fair rent being Rs 3500 per month and furniture
Rs 60,000 provided by the employer.
¼fdjk;s ls eqDr lqlfTtr edku ftldk mfpr fdjk;k 3]500 : izfr ekg gS vkSj edku
esa 60]000 :0 dk QuhZpj yxk gqvk gS tks fu;ksDrk }kjk iznÙk gS½
(v) The Company paid Rs 5,000 towards his bill for gas, electricity and water.
¼xSl] fctyh vkSj ikuh ds 5]000:- ds fcy dk Hkqxrku dEiuh }kjk fd;k x;k A½