Income Tax Law and Practice, B.Com (Programme)
Basic concepts and definitions
Every paper it came up in, with its marks and how they split between numerical and theory.
No. 9in the study order: adds 3 marks to a 90-mark paper7/9papers it came in, 2016 to 2025, 3 of them only as the OR choice
6.7marks on average when it comes
13most marks it has carried in one paper
Numerical 0%Theory 100%of its marks over all papers
Where it appeared one per sitting
December 2025Q1 in this paperDecember 2024Q1 in this paper
2022, older paperQ1, CBCS syllabus
2020, older paperQ1, CBCS syllabus
2018, older paperQ1, CBCS syllabus
2017, older paperQ1, CBCS syllabus
2016, older paperQ1, CBCS syllabus
Current syllabus UGCF papers, newest first
- Income of one year taxed after it ends, and the exceptions6 marksQuestion 1 (a), December 2025
- Permanent Account Number and four transactions needing it (as set, 1961 Act)6 marksQuestion 1 OR (a), December 2025
- Permanent Account Number and six transactions needing it (as set, 1961 Act)6 marksQuestion 1 OR (a), December 2024
Older papers CBCS syllabus, newest first
- The previous-year rule and its exceptions (as set, 1961 Act, AY 2022-23)4 marksQuestion 1 (a), December 2022 older paper
- Previous year and assessment year: the double role of a financial year, section 3, the exceptions, and a new business (as set, 1961 Act, AY 2020-21)13.75 marksQuestion 1, November–December 2020, online older paper
- Who is an assessee under the Income-tax Act, 1961 (as set, 1961 Act, AY 2018-19)3 marksQuestion 1 (a), November–December 2018 older paper
- Income of a previous year taxed in the same year: the exceptions (as set, 1961 Act, AY 2018-19)5 marksQuestion 1 OR (b), November–December 2018 older paper
- Previous year and assessment year; the previous year of a new business (as set, 1961 Act, AY 2018-19)3 marksQuestion 1 (c), November–December 2018 older paper
- Is it agricultural income? Six items (as set, 1961 Act, AY 2017-18)6 marksQuestion 1 OR (b), November–December 2017 older paper
- Partial integration of agricultural income with non-agricultural income (as set, 1961 Act, AY 2016-17)6 marksQuestion 1 OR (a), November–December 2016 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