Income Tax Law and Practice, B.Com (Hons)
Basic concepts and definitions
Every paper it came up in, with its marks and how they split between numerical and theory.
7/8papers it came in, 2017 to 2025
7.3marks on average when it comes
10most marks it has carried in one paper
Numerical 10%Theory 90%of its marks over all papers
This topic only ever appears as the OR choice against Total income, tax liability and rebates. Learn one of the two, not both; the plan leaves this one out unless you drop the other.
Where it appeared one per sitting
December 2025Q1 in this paperDecember 2024Q1 in this paper
2022, older paperQ1, CBCS syllabus
2020, older paperQ6, CBCS syllabus
2019, older paperQ1, Q5, CBCS syllabus
2018, older paperQ1, CBCS syllabus
2017, older paperQ1, Q5, CBCS syllabus
Current syllabus UGCF papers, newest first
Older papers CBCS syllabus, newest first
- Previous year, assessment year and the cases taxed in the year of earning (as set, 1961 Act, AY 2022-23)5 marksQuestion 1 (a), December 2022 older paper
- Basic concepts and definitions5 marksQuestion 1 (f), December 2022 older paper (Paper 281), Being checked
- Basic concepts and definitions6 marksQuestion 6 (b), November–December 2020, online older paper (Paper number not printed), Being checked
- Exceptions to the rule that the previous year's income is taxed in the next assessment year (as set, 1961 Act, AY 2019-20)3 marksQuestion 1 (b), November–December 2019 older paper
- The term assessee under the 1961 Act (as set, 1961 Act, AY 2019-20)3 marksQuestion 1 OR (b), November–December 2019 older paper
- Philip John Plasket Thomas v. CIT (1963): no clubbing of income from a gift made before the marriage (as set, 1961 Act, AY 2019-20)5 marksQuestion 5 OR (c), November–December 2019 older paper
- Previous year, and the cases where a year's income is taxed in that same year (as set, 1961 Act, AY 2018-19)3 marksQuestion 1 (a), November–December 2018 older paper
- Assessee and person distinguished (as set, 1961 Act, AY 2018-19)3 marksQuestion 1 (b), November–December 2018 older paper
- Permanent Account Number and who must obtain one (as set, 1961 Act, AY 2017-18)4 marksQuestion 1 (a), November–December 2017 older paper
- Whether a previous year is always twelve months; income assessed in the same year (as set, 1961 Act, AY 2017-18)4 marksQuestion 1 OR (a), November–December 2017 older paper
- Basic concepts and definitions5 marksQuestion 5 (bOR), November–December 2017 older paper (Paper 7764), Being checked
See the whole order.Every topic of Income Tax Law and Practice ranked by what it adds, with the OR choices accounted for.
Study order