BCOC-136 INCOME TAX LAW & PRACTICE in English Solved Assignment 2024-2025

BCOC-136 INCOME TAX LAW & PRACTICE Solved Assignment 2024-2025

TUTOR MARKED ASSIGNMENT
COURSE CODE : BCOC-136
COURSE TITLE : INCOME TAX LAW AND PRACTICE
ASSIGNMENT CODE : BCOC-136/TMA/2024-25
COVERAGE : ALL BLOCKS

Section-A
(Attempt all the questions. Each question carries 10 marks.)
1. Explain the procedure for E-Filing of Return. (10)
2. Explain the provisions relating to House Rent Allowance u/s 10
(13A)
(10)
3. Explain the certain incomes for which the tax is paid in the same
year
(10)
4. Explain the provisions relating to exemption of incomes of
Charitable and Religious Trust and a Political Party
(10)
5. Compute the total Income of Mr. Manas from the following
particulars of his income for A.Y. 2023-24.
Particular Rs.
I) Salary 180,000
II) Dividend received from Indian Company 10,000
III) Share of profits from HUF 12,000
IV) Dividend from a Co-operative Society 6,000
V) Rental Income from home property 10,000
(10)
Section-B
(Attempt all the questions. Each question carries 6 marks.)
6. Explain the Provisions of commutation of Pension u/s 10 (10A) (6)
7. What is ITR-1 (SAHAJ)? (6)
8. Write the Provisions relating to Clubbing of minor’s income (6)
9. Explain the Provisions relating to Gratuity u/s 10(10) in case of
employees is covered by Payment of Gratuity Act, 1972.
(6)
10. After 25 years stay in India, Mr. Ram went to U.S.A. on April
15, 2012 and came back to India on March 12, 2023. Determine
his residential status for the assessment year 2023-24.
(6)
Section-C
(Attempt all the questions. Each question carries 5 marks.)
11. Write short note on following:
a) Partial Integration of Agricultural and Non-Agricultural
Income.
b) Deduction u/s 80D.
c) “Defective return is no return”
d) Standard Deduction u/s 16(i)

BCOC-136, BCOC 136, BCOC136