*06021002* 0602/1002

VI Semester 3 Year LL.B./X Semester 5 Year B.A.LL.B./B.B.A.LL.B.

Examination, December 2014
TAXATION

Duration : 3 Hours Max. Marks : 100

Instructions : 1. Answer Question No. 9 and any five of the remaining

questions.
2. Q. No. 9 carries 20 marks and remaining questions carry
16 marks each.
3. Answers should be written either in English or
Kannada completely.
ÓÜãaÜ®æWÜÙÜá : 1. ±ÜÅÍæ° 9 ÊÜáñÜᤠEÚ¨Ü ¿ÞÊÜâ¨Ý¨ÜÃÜã I¨ÜPæR EñܤÄÔÄ.
2. ±ÜÅÍæ° 9 PæR 20 AíPÜWÜÚ¨Ü᪠EÚ¨ÜÊÜâWÜÚWæ ñÜÇÝ 16 AíPÜWÜÚÊæ.
3. EñܤÃÜÊÜ®Üá° ÓÜí±Üä|ìÊÝX CíXÉàЅ A¥ÜÊÝ PܮܰvܨÜÈÉ ŸÃæ¿á¸æàPÜá.

Q. No. 1. Define the concept of Income. Explain its characteristics.

ÊÜÃÜÊÜÞ®Ü ±Ü¨Ü¨Ü ±ÜÄPÜƳ®æ¿á®Üá° ÊÝÂTÝÂ¯Ô ÊÜáñÜᤠA¨ÜÃÜ WÜá|ÆPÜÒ|WÜÙÜ®Üá°
ËÊÜÄÔÄ.

Q. No. 2. What is Income Tax Return ? Explain different kinds of Income

Tax Return.
ÊÜÃÜÊÜÞ®Ü ñæÄWæ ±ÜñÜÅ Gí¨ÜÃæà®Üá ? ÊÜÃÜÊÜÞ®Ü ñæÄWæ ±ÜñÜÅWÜÙÜ Ë«ÜWÜÙÜ®Üá° ËÊÜÄÔ.

Q. No. 3. What is meant by perquisite ? Explain tax free perquisites.

ŸQÒàÓÜá Gí¨ÜÃæà®Üá ? ñæÄWæ Ë®ÝÀᣠCÃÜáÊÜ ŸQÒàÓÜáWÜÙÜ®Üá° ËÊÜÄÔÄ.

Q. No. 4. Explain in detail the various types of excise duty that can be imposed
under Central Excise Act.
Pæàí©Åà¿á AŸPÝÄ PÝÀá¨æ¿áw¿áÈÉ Ë—ÓܟÖÜá¨Ý¨ÜíñÜÖÜ ËË«Ü AŸPÝÄ
ÓÜáíPÜWÜÙÜ®Üá° ËÊÜÄÔÄ.
P.T.O.
0602/1002 -2- *06021002*

Q. No. 5. Describe the functions and power of authorities relating to central

excise.

Pæàí©Åà¿á AŸPÝÄ ÓÜáíPÜPæR ÓÜíŸí«Ü±Üoríñæ CÃÜáÊÜ ËË«Ü ±ÝŗPÝÃÜWÜÙÜ

PÝ¿áì ÊÜáñÜᤠA—PÝÃÜWÜÙÜ®Üá° ËÊÜÄÔÄ.

Q. No. 6. Explain the prevention or detection of illegally imported goods under

Customs Act, 1962.

ÔàÊÜÞ ÓÜáíPÜ PÝÀá¨æ 1962 ÃÜw¿áÈÉ, PÝ®Üã®Üá¸Ý×ÃÜÊÝX BÊÜá©ÓÜáÊÜ

ÓÜÃÜPÜáWÜÙÜ®Üá° PÜívÜá×w¿ááÊÜ ÊÜáñÜᤠ±ÜÅ£Ÿí—ÓÜáÊÜ Ë«Ý®ÜWÜÙÜ®Üá° ËÊÜÄÔÄ.

Q. No. 7. When is a sale or purchase of goods said to be sale or purchase

made in the course of Export or Import under CST Act, 1956.

Pæàí©Åà¿á ÊÜÞÃÝo ñæÄWæ 1956 ÃÜw¿áÈÉ ÓÜÃÜPÜáWÜÙÜ ÊÜÞÃÝo A¥ÜÊÝ

SÄà©¿áá ¯¿ÞìñÜ A¥ÜÊÝ B¿ÞñÜ¨Ü ÖÝ©¿áÈÉ B¨Ü ÊÜÞÃÝo A¥ÜÊÝ
SÄà©Ááí¨Üá ¿ÞÊÝWÜ ÖæàÙÜÇÝWÜáñܤ¨æ ?

Q. No. 8. Write short notes on any two of the following :

PæÙÜX®Ü ¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜ®Üá° PÜáÄñÜá ÆZá q±Ü³~ ŸÃæÀáÄ :

(a) Advantages and disadvantages of VAT.

ÊÜåèÆÂÊܗìñÜ ñæÄWæ¿á A®ÜáPÜãÆWÜÙÜá ÊÜáñÜᤠA®Ý®ÜáPÜãÆWÜÙÜá.

(b) Assets belonging to others but included in net wealth of an
individual.

JŸº ÊÜÂQ¤¿á ¯ÊÜÌÙÜ ÓÜÌñܤ®Üá° PÜívÜá×w¿ááÊÝWÜ ¸æàÃæ ¿ÞÊÜ ÊÜÂQ¤WÜÙÜ

ÓÜÌ£¤®Ü ÊÜåèÆÂÊÜ®Üá° ÓæàÄÓÜÇÝWÜáÊÜâ¨Üá ?
(c) Salient features of Service Tax.

ÓæàÊÝ ñæÄWæ¿á WÜá|ÆPÜÒ|WÜÙÜá.

*06021002* -3- 0602/1002
Solve any two of the following problems :
PæÙÜX®Ü ¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜá ÓÜÊÜáÓæÂWÜÙÜ®Üá° ¹wÔÄ :
Q. No. 9. (a) Mr. John an American citizen was appointed as a senior
scientist in India on 1st April, 2002. On 31st Jan. 2010 he
went to Uganda on deputation for a period of 3 years, but
left his wife and children in India. On 1st May 2011 he came
to India and took with him his family to Uganda on
30th June 2011. He returned to India and joined his original
job on 2nd February 2013. Determine his residential status
for the Assessment Year 2013-14.
hÝ®… GíŸ AÊæáàÄPÜ¨Ü ±ÜÅh¿ æ áá 2002 ÃÜ H²ÅDž 1 ÃÜí¨Üá »ÝÃÜñ¨
Ü È
Ü É
×Ä¿á ËhÝn¯¿ÞX ®æàÊÜáPÜ Öæãí¨Üáñݤ®æ. 31®æà g®ÜÊÜÄ 2010 ÃÜÈÉ
BñÜ ÊÜáãÃÜá ÊÜÐìÜ WÜÙÜ AÊܗWæ EWÝívÜPRæ ¯ÁãàiñÜ®ÝX ÖæãàWÜáñݤ®æ.
B¨ÜÃæ ñܮܰ ÖæívÜ£ ÊÜáPÜRÙÜ®Üá° »ÝÃÜñܨÜÈÉÁáà ¹oár Öæãà¨Ü PÝÃÜ|
AÊÜÃÜ®Üá° PÜÃæ¨ÜáPæãívÜá ÖæãàWÜÆá Êæáà 1, 2011 ÃÜÈÉ »ÝÃÜñÜPæR Ÿí¨Üá
g㮅 30, 2011 ÃÜí¨Üá ×í©ÃÜáWÜáñݤ®æ. ´æŸÅÊÜÄ 2, 2013 ÃÜí¨Üá
±Üâ®Ü@ »ÝÃÜñÜPæR Ÿí¨Üá ñܮܰ ×í©®Ü E¨æãÂàWÜPæR ÓæàÃÜáñݤ®æ. PÜÃÜÊÜÐÜì
2013 –14 ÃÜÈÉ BñÜ®Ü ÊÝÓܤÊÜ Óݧ®ÜÊÜÞ®ÜÊÜ®Üá° ¯«ÜìÄÔÄ.
(b) Draw a format of taxable income from salary after due
deductions.
ÓÜíŸÙÜ©í¨Ü ŸÃÜáÊÜ PÜÃÜÁãàWÜ ÊÜÃÜÊÜÞ®Ü PÜívÜá×w¿áÆá CÃÜáÊÜ
®ÜÊÜáã®æ¿á®Üá° A®ÜáÊÜá£ÓÜƳvÜáÊÜ PÜwñÜWÜÙæãí©Wæ ŸÃæÀáÄ.
(c) Draw a format showing computation of Taxable Income
from let out house property.
¸ÝwWæ ÊÜá®æÀáí¨Ü ŸÃÜáÊÜ ÊÜÃÜÊÜÞ®Ü PÜívÜá×w¿áÆá CÃÜáÊÜ
®ÜÊÜáã®æ¿á®Üá° ŸÃæÀáÄ.
________________