Income Tax Law and Practice, B.Com (Programme)
Income from salaries
Every paper it came up in, with its marks and how they split between numerical and theory.
No. 1in the study order: adds 18 marks to a 90-mark paper9/9papers it came in, 2016 to 2025
13marks on average when it comes
18most marks it has carried in one paper
Numerical 81%Theory 19%of its marks over all papers
Where it appeared one per sitting
December 2025Q2 in this paperDecember 2024Q2 in this paper
2022, older paperQ2, CBCS syllabus
2021, older paperQ3, CBCS syllabus
2020, older paperQ2, CBCS syllabus
2019, older paperQ2, CBCS syllabus
2018, older paperQ2, CBCS syllabus
2017, older paperQ2, CBCS syllabus
2016, older paperQ2, CBCS syllabus
Current syllabus UGCF papers, newest first
- Gratuity of an employee not covered by the Payment of Gratuity Act6 marksQuestion 2 OR (a), December 2025
- Income from salaries12 marksQuestion 2 (b), December 2025, being checked
- Salary income in the year of retirement under the new regime: gratuity, leave salary, provident fund and pension12 marksQuestion 2 OR (b), December 2025
- Tax treatment of leave salary received at retirement6 marksQuestion 2 (a), December 2024
- Income under the head Salaries with provident fund, house rent allowance, car and sale of assets (as set, 1961 Act)12 marksQuestion 2 (b), December 2024
- Income from salaries in the year of retirement under the old regime (as set, 1961 Act)12 marksQuestion 2 OR (b), December 2024
Older papers CBCS syllabus, newest first
- Net income and tax of an accounts officer with rent-free accommodation, perquisites and lottery winnings (as set, 1961 Act, AY 2022-23)11 marksQuestion 2 OR, December 2022 older paper
- Exempt gratuity of an employee not covered by the Payment of Gratuity Act, and salary income under section 115BAC (as set, 1961 Act, AY 2022-23)7 marksQuestion 2 (a), December 2022 older paper
- Education allowance and education facility: how their tax treatment differs (as set, 1961 Act, AY 2022-23)4 marksQuestion 2 (b), December 2022 older paper
- Income from salaries13 marksQuestion 3, November–December 2021, online older paper (Paper number not printed), Being checked
- Income from salaries13 marksQuestion 2, November–December 2020, online older paper (Paper number not printed), Being checked
- Income from salaries11 marksQuestion 2, November–December 2019 older paper (Paper 7024), Being checked
- Deductions from gross salary under section 16 (as set, 1961 Act, AY 2019-20)4 marksQuestion 2 OR (a), November–December 2019 older paper
- Rent-free accommodation provided by the employer, under the head Salaries (as set, 1961 Act, AY 2019-20)4 marksQuestion 2 OR (b), November–December 2019 older paper
- Tax treatment of an unrecognised provident fund (as set, 1961 Act, AY 2019-20)3 marksQuestion 2 OR (c), November–December 2019 older paper
- Income from salaries11 marksQuestion 2 (OR), November–December 2018 older paper (Paper 1234), Being checked
- Income from salaries2 marksQuestion 2 (ai), November–December 2018 older paper (Paper 1234), not solved yet
- Income from salaries2 marksQuestion 2 (aii), November–December 2018 older paper (Paper 1234), not solved yet
- Income from salaries2 marksQuestion 2 (aiii), November–December 2018 older paper (Paper 1234), not solved yet
- Exempt part of leave encashment on retirement from a private employer (as set, 1961 Act, AY 2018-19)5 marksQuestion 2 (b), November–December 2018 older paper
- Retirement benefits, taxable income and tax of a retired employee (as set, 1961 Act, AY 2017-18)11 marksQuestion 2, November–December 2017 older paper
- Salary with car, computer, LTC and provident fund; total income and tax (as set, 1961 Act, AY 2017-18)11 marksQuestion 2 OR, November–December 2017 older paper
- Income from salaries11 marksQuestion 2, November–December 2016 older paper (Paper 1858), Being checked
- Income from salaries11 marksQuestion 2 (OR), November–December 2016 older paper (Paper 1858), Being checked
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