[ Guahati University E-Filling of Returns Question Paper 2021 (held in 2022) B.com 4th Sem CBCS Pettern ]
In this Post we have uploaded E-Filling of Returns Question Paper 2021 (held in 2022) B.Com 4th Sem CBCS Pettern , which Can be Very Useful For Your GU B.Com 4th Semester Final Examination.
Gauhati University BCom 4th Sem..
E-Filling of Returns Question Paper' 2021
Paper: COM-SEC-4024
(E-Filing of Returns)
Group - A Marks: 26
1. Answer the following questions as directed: 1×6=6
a) A company can file its return electronically without digital signature. (State whether the statement is True or False)
b) ITR forms are attachment less forms and hence, the taxpayer is not required to attach any document along with the return of income. (State whether the statement is True or False)
c) Who is an assessee?
d) What is the meaning of TDS?
e) All allowances are fully taxable. (State whether the statement is True or False)
f) From which date GST was implemented in India?
2. Briefly explain the meaning of e-Filing of Returns. 2
3. Briefly explain any two limitations of e-Filing.2
4. Briefly explain the meaning of PAN Card. 2
5. What is the purpose of deducting tax at source? 2
6. Mention any two advantages of GST. 2
7. Answer any two questions from the following: 5×2=10
a) Explain any five points of distinctions between e-Filing and manual filing of returns. 5
b) Briefly explain the various heads of income. 6
c)Explain the various provisions regarding return of TDS. 5
d) Write a note on the history of introduction of GST in India. 5
Group - B
8. Answer any three questions from the following: 8×3=24
a) Write brief notes on any four forms of Income Tax Returns. 8
b) Explain the various types of forms used for filing TDS Returns. 8
c) Mention the various steps for filing GST Returns Online. 8
d) State the various steps for computation of total income and tax liability of an individual. 8
e) Explain the basic rules governing the deductions from Gross Total Income under section 80C to 80U of the Income Tax Act, 1961. 8
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