Income Tax Law and Practice, B.Com (Programme)
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. 2in the study order: adds 18 marks to a 90-mark paper7/9papers it came in, 2016 to 2025, 2 of them only as the OR choice
12.7marks on average when it comes
18most marks it has carried in one paper
Numerical 61%Theory 39%of its marks over all papers
Where it appeared one per sitting
December 2025Q4 in this paperDecember 2024Q3 in this paper
2022, older paperQ4, Q5, CBCS syllabus
2021, older paperQ1, CBCS syllabus
2020, older paperQ4, CBCS syllabus
2018, older paperQ3, CBCS syllabus
2017, older paperQ4, CBCS syllabus
Current syllabus UGCF papers, newest first
- How depreciation is calculated on a block of assets, with examples6 marksQuestion 4 (a), December 2025, being checked
- Bad debts, a payment to a relative and undervalued closing stock: admissible or not6 marksQuestion 4 OR (a), December 2025
- Business income from a trading and profit and loss account, with disallowances12 marksQuestion 4 (b), December 2025
- Income of an advocate on the cash system, and his total income12 marksQuestion 4 OR (b), December 2025
- Presumptive income from plying, hiring or leasing goods carriages6 marksQuestion 3 (a), December 2024
- Depreciation on a block of buildings with additions and a sale6 marksQuestion 3 OR (a), December 2024
- Business income of a consultant from his profit and loss account12 marksQuestion 3 (b), December 2024
Older papers CBCS syllabus, newest first
- Total income and tax of a proprietor from his Profit and Loss Account (as set, 1961 Act, AY 2022-23)11 marksQuestion 4, December 2022 older paper
- Section 40(b): remuneration and interest paid by a firm to its partners (as set, 1961 Act, AY 2022-23)5.5 marksQuestion 4 OR (a), December 2022 older paper
- Section 43B: expenses allowed only when actually paid (as set, 1961 Act, AY 2022-23)5.5 marksQuestion 4 OR (b), December 2022 older paper
- Short note: presumptive income of goods carriages under section 44AE (as set, 1961 Act, AY 2022-23)5.5 marksQuestion 5 (d), December 2022 older paper
- Block of plant and machinery: written down value, normal and additional depreciation with the 180-day rule (as set, 1961 Act, AY 2021-22)13.75 marksQuestion 1, November–December 2021, online older paper
- Block of assets, and set-off and carry forward of unabsorbed depreciation and non-speculative business losses (as set, 1961 Act, AY 2020-21)13.75 marksQuestion 4, November–December 2020, online older paper
- Written down value, depreciation and capital gain or loss on two blocks of assets (as set, 1961 Act, AY 2018-19)6 marksQuestion 3 OR (a), November–December 2018 older paper
- Presumptive taxation of business income under section 44AD (as set, 1961 Act, AY 2017-18)5 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