4948353842

4948353842



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QP Codę: 13900


(2.5 Houns) .    (Total Marks: 75

N.B. Question should be written one below the other and in cvcry front page only.


N.B.    (l) Ali the question$ are ccmpulsory.

(2)    Marks are indicatcd on the right sidc of each qucstion.

(3)    Workings should form part of the mair. answer.


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1. (A) Fili ir. the blanks: (Any 8)


l. Hxport ir.centive$ rcceived in the ferm of Duty Drawback by w exportcr is chargcable as income &om_.    S


.2. Cost inflation index is applicablc for computing income fr^gi^


3. If the business is commcnced on 31 st Dccember 20first prcvious ycar will

,.~a


end on

4 The legaj stafus of Bar councii of India is


5.    Gift rcceivcd from tr.cnd is chargcable und<*5hc head income firom_

6.    Income earr.ed outside India by nor. resu&n* Indian is fully._in India.


An individual is considcrcd as rciic}c^?ir. India if his stay in India during the previous


ycar is at ieast_days.

8. An indhńdual who docs nja^ttisfy both tlvc basie cor.ditions under sectior. 6(1) of


in India during *.hc


Income Tax Act, 1961 L^onsidcred to be prcvious ycar. q^

9. The house propertpłs considcrcd as long lenn Capital asset, if it is hcld for at least ^yfnths.


10. Montb.lv ręfchncration rccc:vcd by Mcmbcr of Parliament is chsrgeable under the hcać ic^Tmc from_


l TURN OVER


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