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

Income Tax Law and Practice

115 answers across 2 recent sittings and 7 older papers.

Start with December 2025
answers
115
papers
9
topics ranked
11
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

9 papers from 2016 to 2025, older syllabus included. Open a topic for its marks paper by paper.

Topic161718192021222425Papers
  1. Income from salaries9/9
  2. Capital gains9/91 as OR
  3. Income from house property9/91 as OR
  4. Residential status and scope of income8/9
  5. Profits and gains of business or profession7/92 as OR
  6. Basic concepts and definitions7/93 as OR
  7. Deductions from gross total income7/94 as OR
  8. Set-off and carry forward of losses6/92 as OR
  9. Clubbing of income6/94 as OR
  10. Total income, tax liability and rebates5/9
  11. Income from other sources4/91 as OR
  12. Exempt incomes3/92 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
    Income from salariesQ26 past questions, 3 h
    adds +1818
  2. 2
    Profits and gains of business or professionQ3, Q47 past questions, 3 h
    adds +1836
  3. 3
    Capital gainsQ3, Q45 past questions, 2 h 24 m
    adds +1551
  4. 4
    Residential status and scope of incomeQ15 past questions, 2 h 42 m
    adds +1566
  5. 5
    Total income, tax liability and rebatesQ53 past questions, 1 h 48 m
    adds +1278

Subtotal, 5 topics78 of 90 marks

Then these3 to 9 marks each

  1. 6
    Income from house propertyQ2, Q34 past questions, 1 h 48 m
    adds +381
  2. 7
    Deductions from gross total incomeQ53 past questions, 1 h 12 m
    adds +384
  3. 8
    Clubbing of incomeQ4, Q52 past questions, 36 m
    adds +387
  4. 9
    Basic concepts and definitionsQ13 past questions, 54 m
    adds +390

Total, 9 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 17 h 24 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 7 old-syllabus papers (2016–22): their questions were numbered differently, so they show only whether a topic came up.

Question 1

Question 2

Question 3

Question 4

Question 5

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