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

8. lat; vxzoky Hkksiky esa ,d edku dk Lokeh gSA fuEuof.kZr fooj.kksa ls dj&fu/kkZj.k o"kZ
2009&10 ds fy, mldh edku lEifÙk ls vk; dh x.kuk djsa A
Sanjay Agarwal owns a house in Bhopal. Compute his income from house property
for the assessment year 2009-10 from the details given as under:-
(i) mfpr ewY; (Fair Rent) 7,000 :0 izfr ekg
(ii) uxjikfydk ewY;kad (Municipal valuation) 8,000 :0 izfr ekg
(iii) fdjk;s ij mBk;k x;k (Actual Rent) 7,500 :0 izfrekg
(iv) uxjikfydk dj (Muncipal Tax) 600 :0
(v)
xr o"kZ esa edku 02 ekg [kkyh jgk
(The House remained vacant for 02 months in the previous year)
(vi) ejEer vkSj chek (Repairs and Insurance) 6,000 :0
(vii) edku dz; gsrq fy, x, _.k ij C;kt 9,000 :0
(Interest on loan for purchase of house property)
(viii) fdjk;s dh olwyh ij O;; (Expense on recovery of rent) 500 :0
9. ,l0 pUnzk us 1994 esa 300 va'k 120 :i;s izfr va'k dh nj ls dz; fd, A 1999 esa
mls 300 cksul va'k feyk ftldk cktkj ewY; 100 :i;s izfr va'k Fkk A lsIVsEcj 2006
esa mlus lHkh 600 va'k 575 :i;s izfr va'k dh nj csp fn;k vkSj nykyh ij 2]500
:i;s O;; fd, A
fodz; jkf'k esa ls 1]50]000 :i;s mlus vkoklh; edku ds fuekZ.k esa fuosf'kr dj fn;k
tks
twu 2007 esa cudj rS;kj gks x;k A
dj&fu/kkZj.k o"kZ 2009&10 ds fy, ,l0 pUnzk dk dj&;ksX; iwath ykHk Kkr djsa A ;g
eku ysa fd 2006&07 dk LQhfr lwpdkad 447 Fkk A
S.Chandra purchased 300 shares @ Rs 120 per share in 1994. In the year 1999 he
got 300 bonus shares of the market value of Rs 100 per share. He sold all 600
shares in September 2006 @ Rs 575 per share and paid Rs 2,500 as Brokerage.
He invested Rs 150,000 out of the Sale proceeds in the construction of a residential
house which was completed in june 2007.
Compute the taxable Capital gain of S.Chandra for the assessment year 2009- 10
assuming the cost of inflation index in 2006-2007 at 447.
10. fuEufyf[kr esa ls fdUgha rhu ij fVIi.kh fy[ksa
Writes notes on any three of the following:-
(a) xr o"kZ (Previous year)
(b) djnkrk (Assessee)
(c) vYi dkyhu iwath ykHk (Short-term Capital gain)
(d) fn[kkoVh ysu&nsu (Bond washing Transactions)
(e) vuqykHk ( Perquisites)
(f) edku fdjk;k HkÙkk (House Rent Allowance)