B.Com (Hons), Semester V, DSC-5.1

Income Tax Law and Practice

100 answers across 2 recent sittings and 6 older papers.

Start with December 2025
answers
100
papers
8
topics ranked
10
Crux

The whole Income Tax Law and Practice syllabus in short notes, in order, with every topic linked to its past DU questions.

Read the notes

Every topic, every paper

8 papers from 2017 to 2025, older syllabus included. Open a topic for its marks paper by paper.

Topic1718192021222425Papers
  1. Income from salaries8/8
  2. Residential status and scope of income8/8
  3. Capital gains8/81 as OR
  4. Income from house property8/81 as OR
  5. Profits and gains of business or profession8/82 as OR
  6. Basic concepts and definitions7/8
  7. Total income, tax liability and rebates6/81 as OR
  8. Clubbing of income6/82 as OR
  9. Set-off and carry forward of losses6/82 as OR
  10. Deductions from gross total income3/81 as OR
  11. Income from other sources1/8
  12. Exempt incomes1/81 as OR

AskedOnly as an OR choiceNot askedCurrent-syllabus paper

Study order

Learn the topics in this order. Each one shows the marks it adds to a 90-mark paper on top of the topics above it, from the 2 current-syllabus papers (December 2024 to December 2025). An OR choice counts once.

Learn firsteach adds 9 marks or more

  1. 1
    Total income, tax liability and rebatesQ1, Q56 past questions, 3 h
    adds +1818
  2. 2
    Income from salariesQ27 past questions, 3 h 18 m
    adds +1836
  3. 3
    Profits and gains of business or professionQ38 past questions, 3 h 36 m
    adds +1854
  4. 4
    Capital gainsQ44 past questions, 1 h 48 m
    adds +1266
  5. 5
    Residential status and scope of incomeQ14 past questions, 2 h 24 m
    adds +1278

Subtotal, 5 topics78 of 90 marks

Then these3 to 9 marks each

  1. 6
    Income from house propertyQ44 past questions, 1 h 48 m
    adds +684
  2. 7
    Clubbing of incomeQ52 past questions, 36 m
    adds +690

Total, 7 topics90 of 90 marks

Pick one of each pair

The first topic only comes up as the OR choice against the second, so one of the two is enough.

Doing every question in the order once, at exam pace, takes about 16 h 30 m. Averages over past papers, not promises.

Turn it into a day-by-day plan

Not on the ladder asked only under the older CBCS syllabus, so they add nothing to a current paper

Question by question

The topics each question has asked in the 2 current-syllabus papers (December 2024 to December 2025). The faded squares are the 6 old-syllabus papers (2017–22): their questions were numbered differently, so they show only whether a topic came up.

Question 1

Question 2

  • Income from salaries, asked in 2 of the 2 papers; came up in 6 of the 6 old-syllabus papers
  • Exempt incomesOnly since 2024, asked in 1 of the 2 papers; came up in 0 of the 6 old-syllabus papers

Question 3

Question 4

Question 5

AskedOnly as the OR choiceNot askedCame up in an old-syllabus paper