Gauhati University Income Tax Law and Practice Question Paper 2021 [PDF Download Free]

 

Gauhati University Income Tax Law and Practice Paper Details

Location	Guwahati, Assam, North-East India
University	Gauhati University
Session	Aug - Dec
Paper Code	COM-HC-3026
Paper Name	Income Tax Law and Practice
Link Type	Google Drive
Format	PDF File, Free
Exam Name	Semester Exam
Mode of Exam	Offline
Official Website	https://gauhati.ac.in/

Gauhati University Income Tax Law and Practice Question Paper 2021

In this article, Gauhati University Income Tax Law and Practice Question Paper 2021 has been provided. Here you will get notes, result, gu logo, gauhati university previous year question papers, study metrial, gauhati universitry syllabus, gu sample papers, b.com past year question papers, gauhati university last year question papers etc.

Gauhati University Income Tax Law and Practice Syllabus Download in PDF

If you want Gauhati University Income Tax Law and Practice syllabus PDF👈 go this link. Gauhati University Income Tax Law and Practice paper syllabus outline: - 

Com-HC-3026: Income Tax Law and Practice

Objective: To provide basic knowledge and equip students with application of principals and provision of Income-Tax Act, 1961 and the relevant rules.

Unit 1: Introduction
Basic concepts: Income, agricultural income, person, assesses, assessment year, previous year, gross total income, total income.
Residential status: Scope of total income on the basis of residential status Exempted income under section 10

Unit 2: Computation of Income under different heads-1
Income from Salaries; Income from house property

Unit 3: Computation of Income under different heads-2
Profits and gains of business or profession; Capital gains; Income from other sources

Unit 4: Computation of Total Income and Tax Liability
Income of other persons included in assesses total income; Aggregation of income and setoff and carry forward of losses; Deductions from gross total income; Rebates and reliefs Computation of total income of individuals and firms; Tax liability of an individual and a firm; Five leading cases decided by the Supreme Court

Unit 5: Preparation of Return of Income
Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures of Compulsory online filing of returns for specified assesses, Permanent Account Number (PAN).

Note:

1. There shall be a practical examination of 20 marks on E- filling of Income Tax Returns using a software utility tool. The student is required to fill appropriate Form and generate the XML file.
2. There shall be 4 credit Hrs. for lectures + one Credit hr. (two practical periods per week per batch) for Practical Lab + one credit hr. for tutorials (per group)
3. Latest edition of text books and software may be used.

Suggested readings:

1. Singhania, Vinod K. and Monica Singhania. Students ‘Guide to Income Tax, University Edition. Taxman Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi.

Journals

1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.
2. axman. Taxman Allied Services Pvt. Ltd. New Delhi.
3. Current Tax Reporter. Current Tax Reporter, Jodhpur.

Software

1. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax, Taxman Publication Pvt. Ltd, New Delhi. Latest version
2. ‘Excel Utility’ available at incometaxindiaefiling.gov.in

Conclusion

Hope you guys must have benefited from this post. If you are looking for Gauhati University previous year question papers, sample papers, syllabus of any semester and subject, the link for free PDF file is given below: -

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FAQ

Q.1. Where can I get the previous year questions for the B. Com of Gauhati University?
Solution:
Go this link it is really helpful. Many students download all the question paper in this website: -
www.mindmapseducation.online

Q.2. In which year Gauhati University was established?
Solution:
26 January, 1948

Q.3. Will CBCS question papers help FYUGP exam?
Solution:
Yes, These CBCS previous year question papers will also help the students of the new Four-Year Undergraduate Programme (FYUGP) in their exams.

Q.4. What is the grade of Gauhati University?

Solution:

A NAAC A-GRADE Institution.

Q.5. How many colleges under gauhati university?

Solution:

It has 341 affiliated colleges offering undergraduate and postgraduate courses.