182AC5EA - CA Income Tax Law & Practice
182AC5EA - CA Income Tax Law & Practice
182AC5EA - CA Income Tax Law & Practice
2 5029
4. Preconstruction interest is deductible in
(a) 4 instalments (b) 5 instalments
(c) 6 instalments (d) 3 instalments
Pmk©õÚzvØS •¢øu¯ Ámi PÈUP¨£kÁx
(A) 4 uÁønPÒ (B) 5 uÁønPÒ
(C) 6 uÁønPÒ (D) 3 uÁønPÒ
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uØö\¯À Á¸Áõ°¼¸¢x SøÓUP¨£k® Á›
(A) 10% + Tku»õÚ Á› ©ØÖ® Á›PÒ
(B) 20% + Tku»õÚ Á› ©ØÖ® Á›PÒ
(C) 30%
(D) CøÁPÒ GxĪÀø»
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uØö\¯À |mh® CuØS GvμõP \›Pmh¨£k®
(A) uØö\¯À Á¸Áõ´
(B) LTCG
(C) ¤ÓCÚ[Pμ¸¢x Á¸Áõ´
(D) CøÁPÒ GxĪÀø»
SECTION B — (5 5 = 25 marks)
Answer ALL questions.
Or
(b) From the following calculate Gross Annual
Value:
MRV 1,05,000
FRV 1,07,000
SR 1,35,000
Actual Rent 1,12,000
Period in the P.Y. 12 months
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13. (a) Compute income from other sources from the
following particulars.
Or
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(b) From the following Compute the business
income:
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14. (a) From the following particulars calculate
capital gain u/s 54:
Mr. Vasan sells a residential house property
in Chennai for 99,00,000 on April 25, 2017
which was acquired by him on May 10, 2011
for 5,00,000. In August 2017, he purchases
a house in Madurai for 15,00,000. On June
30, 2018, Vasan sells the house property in
Madurai for 20,00,000. CII for 2011-12 is
184, for 2017-2018 is 272 and 2018-19 is 280.
¤ßÁ¸® ÂÁμ[Pμ¸¢x ¤›Ä 54ß RÌ
‰»uÚ Buõ¯zøuU PnUQkP.
v¸.Áõ\ß AÁºPÒ ÷© 10,2011 AßÖ
Áõ[Q¯ ¹.5,00,000 ©v¨¦ÒÍ Si°¸¨¦
Ãmka ö\õzøu H¨μÀ 25, 2017 AßÖ
¹.99,00,000 US ÂØQÓõº. BPìm 2017À,
©xøμ°À J¸ Ãmøh ¹.15,00,000US
Áõ[SQÓõº.
ãß 30, 2018 AßÖ Áõ\ß ©xøμ°À Áõ[Q¯
Ãmøh ¹.20,00,000US ÂØQÓõº. £nÃUPU
SÔ±mk Gs 2011–12US 184, 2017–2018US
272 . 2018-19 US 280.
Or
(b) What is gross total income?
ö©õzu TkuÀ Á¸©õÚ® GßÓõÀ GßÚ?
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15. (a) From the following, compute Mr. David’s
Cross Total Income:
Or
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(b) Calculate the tax liability of Mrs. Sujatha
Who’s age below 60, from the particulars
given below:
Or
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(b) Find out the net annual value of the House
property.
Municipal Taxes:
|Pμõm] Á›PÒ:
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18. (a) Profit and Loss a/c of Mr. Ram is as follows:
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v¸. μõ® AÁºPÎß C»õ£–|mhU P/S ¤ßÁ¸©õÖ
¹. ¹.
Á¸©õÚ Á› 4,800 ö©õzu »õ£® 1,46,230
{ÖÄøPa ö\»ÄPÒ 17,500 Á[Q Ámi 5,770
ÁõhøP 6,000
Ãmk E£÷¯õPa 14,500
ö\»ÄPÒ
Ámh® 2,500
ÂÍ®£μ® 2,000
Ag\À ö\»Ä 8,100
wUPõ¨¥k 1,500
£›_ 1,600
|ßöPõøh 11,400
C¯¢vμUöPõÒ•uÀ 15,000
AøÓP»ß £ÊxPÒ 500
Phß «x Ámi 10,000
L.I.C. •øÚ©® 6,000
I¯UPhß JxUS 7,000
•uÀ «x Ámi 2,500
Ãu[PÒ ©ØÖ® 4,500
Á›PÒ
{Pμ »õ£® 36,600
1,52,000 1,52,000
v¸. μõ® AÁºPÎß Áõo£ Á¸©õÚzøuU
Psk¤iUP.
Or
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(b) Calculate income from other sources from
the following:
¤ßÁ¸ÁÚÁØÔ¼¸¢x ¤Ó CÚ[Pμ¸¢x
Á¸©õÚzøuU PnUQkP.
¹.
(i) ]UQ® »õmh› ‰»® Qøhzux. 70,000
Svøμ £¢u¯[Pμ¸¢x Qøhzux 2,000
SÖUöPÊzx ¦vºPμ¸¢x Qøhzux 4,000
(ii) »õmh› ‰»® Qøhzux 2,000
Svøμ £¢u¯[Pμ¸¢x Qøhzux 56,000
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v¸. _÷μè, J¸ Si²›ø© C¢v¯ß, H¨μÀ
16, 1977 À Áõ[Q¯ ¹.1,70,000 AhUP•ÒÍ
u[Pzøu ÷© 20, 2017À ¹.30,00,000 ÂØÓõº.
H¨μÀ 1, 2001 AßÖ u[Pzvß {¯õ¯©õÚ
\¢øu ©v¨¦ ¹.1,50,000. AÁº ¹.4,00,000ØS
J¸ Si°¸¨¦ Ãmøh Áõ[SÁvÀ
ãß 15, 2018 AßÖ •u½k ö\´uõº.
©v¨¥mk Bsk 2018–2019ØPõÚ Á›
›¨¤ØS›¯ ‰»uÚ Buõ¯[PøÍU
PnUQkP. £nÃUPUSÔ±mk Gs 2001–
2002US 100, 2017–2018US 272. 2018-19 US
280.
Or
(b) Explain the various deductions u/s 80E.
¤›Ä 80E ßRÌ £À÷ÁÖ PÈÄPøÍ ÂÍUSP.
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House ‘B’ 34,000
Profits and gains of business or
Profession: Business ‘X’ 16,000
Business ‘Y’ 20,000
Capital Gains:
STCG 12,000
STCL 56,000
LTCG 25,000
Income from other sources:
Income from Card games 38,000
Income from betting 30,000
Ãk ‘B’ 34,000
ÁõoP® AÀ»x öuõȼß
C»õ£[PÒ ©ØÖ® Buõ¯[PÒ 16,000
ÁõoP® ‘X’
ÁõoP® ‘Y’ 20,000
‰»uÚ Buõ¯[PÒ:
STCG 12,000
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STCL 56,000
LTCG 25,000
¤Ó CÚ[Pμ¸¢x Á¸®
Á¸©õÚ[PÒ:
^mk Âøͯõmk ‰»® Á¸©õÚ® 38,000
£¢u¯® ‰»® Á¸©õÚ® 30,000
Or
(b) Total income of Mr.Surendran is 5,16,000.
He is a Senior Citizen. Compute the tax liability.
v¸. _÷μ¢vμß AÁºPÍx ö©õzu Á¸©õÚ®
¹.5,16,000. AÁº ‰zuU Si©Pß. AÁμx
Á›°ß ö£õÖ¨ø£U PnUQkP.
————————
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