Income Tax Law and Practice, B.Com (Programme)
Exempt incomes
Every paper it came up in, with its marks and how they split between numerical and theory.
3/9papers it came in, 2016 to 2025, 2 of them only as the OR choice
4.7marks on average when it comes
6most marks it has carried in one paper
Numerical 0%Theory 100%of its marks over all papers
This topic only ever appears as the OR choice against Income from salaries. 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 2025Q2 in this paperDecember 2024not asked
2022, older paperQ1, CBCS syllabus
2019, older paperQ1, CBCS syllabus
Current syllabus UGCF papers, newest first
Older papers CBCS syllabus, newest first
- Exempt incomes5 marksQuestion 1 (aOR), December 2022 older paper (Paper 324), Being checked
- Three incomes exempt from tax under the 1961 Act (as set, 1961 Act, AY 2019-20)3 marksQuestion 1 OR (a), November–December 2019 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