Income Tax Law and Practice, B.Com (Hons)
Profits and gains of business or profession
Every paper it came up in, with its marks and how they split between numerical and theory.
No. 3in the study order: adds 18 marks to a 90-mark paper8/8papers it came in, 2017 to 2025, 2 of them only as the OR choice
15.4marks on average when it comes
18most marks it has carried in one paper
Numerical 80%Theory 20%of its marks over all papers
Where it appeared one per sitting
December 2025Q3 in this paperDecember 2024Q3 in this paper
2022, older paperQ4, Q5, CBCS syllabus
2021, older paperQ5, Q6, CBCS syllabus
2020, older paperQ4, CBCS syllabus
2019, older paperQ3, CBCS syllabus
2018, older paperQ3, Q5, CBCS syllabus
2017, older paperQ3, Q4, CBCS syllabus
Current syllabus UGCF papers, newest first
- Business income from the profit and loss account, and total income12 marksQuestion 3 (a), December 2025
- Presumptive income from goods carriages12 marksQuestion 3 OR (a), December 2025
- Presumptive taxation of small businesses6 marksQuestion 3 (b), December 2025
- Conditions for deducting an expense under the residuary provision6 marksQuestion 3 OR (b), December 2025
- Business income from the profit and loss account, set-off and total income12 marksQuestion 3 (a), December 2024
- Professional income on receipts basis, and total income12 marksQuestion 3 OR (a), December 2024, being checked
- Presumptive income of professionals6 marksQuestion 3 (b), December 2024
- Deduction of certain liabilities only on actual payment6 marksQuestion 3 OR (b), December 2024
Older papers CBCS syllabus, newest first
- Section 43B: unpaid liabilities allowed only when paid (as set, 1961 Act, AY 2022-23)3 marksQuestion 4 OR (a), December 2022 older paper
- Business income from a Profit and Loss Account whose debit side does not add up, and total income (as set, 1961 Act, AY 2022-23)10 marksQuestion 5, December 2022 older paper
- Profits and gains of business or profession10 marksQuestion 5 (OR), December 2022 older paper (Paper 281), Being checked
- Firm of architects and its partners: professional income, remuneration and interest within section 40(b), and each partner's taxable income (as set, 1961 Act, AY 2021-22)13.75 marksQuestion 5, November–December 2021, online older paper
- Profits and gains of business or profession3 marksQuestion 6 (b), November–December 2021, online older paper (Paper number not printed), Being checked
- Firm and partners: business income, partners' remuneration and interest within section 40(b), and tax of each (as set, 1961 Act, AY 2020-21)13.75 marksQuestion 4, November–December 2020, online older paper
- Profits and gains of business or profession11 marksQuestion 3 (OR), November–December 2019 older paper (Paper 7004), Being checked
- Block of buildings: depreciation and capital gain when one building is sold and another bought (as set, 1961 Act, AY 2019-20)4 marksQuestion 3 (a), November–December 2019 older paper
- Interest and remuneration to partners allowable under section 40(b) (as set, 1961 Act, AY 2019-20)4 marksQuestion 3 (b), November–December 2019 older paper
- Section 43B: deductions allowed only on actual payment (as set, 1961 Act, AY 2019-20)3 marksQuestion 3 (c), November–December 2019 older paper
- Profits and gains of business or profession3 marksQuestion 3 (aOR), November–December 2018 older paper (Paper 1204), Being checked
- Business income from a proprietor's profit and loss account, and her taxable income (as set, 1961 Act, AY 2018-19)8 marksQuestion 3 OR (b), November–December 2018 older paper
- Interest and remuneration to partners allowable to a firm under section 40(b) (as set, 1961 Act, AY 2018-19)5 marksQuestion 5 OR (b), November–December 2018 older paper
- Tax liability of a law firm on cash basis, with partners' remuneration and dividends (as set, 1961 Act, AY 2017-18)11 marksQuestion 3 OR, November–December 2017 older paper
- Depreciation on a block of plant and machinery with sales and a new machine (as set, 1961 Act, AY 2017-18)7 marksQuestion 4 OR (b), November–December 2017 older paper
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