Question

PAPER-I&II
Max Marks 40+40
Ull questions are compulsory find
SECTION A
PAPER /
INCOME TAN LAWA PRACTICT/आयकर विधि एवं दहार
Income tax is a tax on income and not Receipts". Discuss this statement and give
the essential characteristics of the term income
आयकर आय पर लगने वाला कर । प्राप्तियों पर लगने वाला नहीं है इस कथन ही विवेचना
कीजिये और आय शब् को प्रमुख लक्षण बताइये।
Shri Malan is an employee of a private company in Mumbai. He is in the guide of
Rs 27000-1200-45000 since 15 July 2016. He gets Rs. 10000 per month as deures
allowance and CCA is Rs 400 pm. He lus been provided with furnished accommodation
hy the company. The Company is not owner of this house. The rentals of the house is
Rs. 6000 per month and furniture costing Rs. 34000 has also been provided by the
company. He has been given big car which in addition to company work is used by his for
his private purpose also. The driver's remuneration and all the expenses relating to the use
of the car are borne by the company le has been provided with the facility of a gardeners a
watchiman and a servant who are paid by the company Rs 300 po, Rs. 2400 pm
Rs 1600 pm respectively. He contributes 10 of his pay to the Recognized provident
fund towards which the company contribute 14%
Assuming that the salary becomes due as the first day of the next month determine his
taxable income under the head salaries for the assessment year 2019-20
श्री मोहन एक कम्पनी मुम्बई में कर्मचारी हैं। उन्हें 1 जुलाई 2016 को 27000-1200-45000 की
ऐड मिली हुई है उन्हें 10,000 रु प्रतिमाह महगाई भत्ता तथा 400 रूप्रति माह नगर कातिपूर्ति भत्ता
भी मिलता है। कम्पनी की और से उन्हें रहने का एक सुसजित गवगन दिया गया है। कम्पनी इस​

Answer 1

PAPER-I&II

Max Marks 40+40

Ull questions are compulsory find

SECTION A

PAPER /

INCOME TAN LAWA PRACTICT/आयकर विधि एवं दहार

Income tax is a tax on income and not Receipts". Discuss this statement and give

the essential characteristics of the term income

आयकर आय पर लगने वाला कर । प्राप्तियों पर लगने वाला नहीं है इस कथन ही विवेचना

कीजिये और आय शब् को प्रमुख लक्षण बताइये।

Shri Malan is an employee of a private company in Mumbai. He is in the guide of

Rs 27000-1200-45000 since 15 July 2016. He gets Rs. 10000 per month as deures

allowance and CCA is Rs 400 pm. He lus been provided with furnished accommodation

hy the company. The Company is not owner of this house. The rentals of the house is

Rs. 6000 per month and furniture costing Rs. 34000 has also been provided by the

company. He has been given big car which in addition to company work is used by his for

his private purpose also. The driver's remuneration and all the expenses relating to the use

of the car are borne by the company le has been provided with the facility of a gardeners a

watchiman and a servant who are paid by the company Rs 300 po, Rs. 2400 pm

Rs 1600 pm respectively. He contributes 10 of his pay to the Recognized provident

fund towards which the company contribute 14%

Assuming that the salary becomes due as the first day of the next month determine his

taxable income under the head salaries for the assessment year 2019-20

श्री मोहन एक कम्पनी मुम्बई में कर्मचारी हैं। उन्हें 1 जुलाई 2016 को 27000-1200-45000 की

ऐड मिली हुई है उन्हें 10,000 रु प्रतिमाह महगाई भत्ता तथा 400 रूप्रति माह नगर कातिपूर्ति भत्ता

भी मिलता है। कम्पनी की और से उन्हें रहने का एक सुसजित गवगन दिया गया है। कम्पनी इस