GU E-Filling of Returns Question Paper'2023 [Gauhati University B.Com 4th Sem CBCS]

Gauhati University's 4th Semester E-Filling of Returns Question Paper 2023.

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GU E-Filling Question Paper'2023 [Gauhati University B.Com 4th Sem CBCS]

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Gauhati University 4th Semester E-Filling of Returns Question  Paper  '2023

4 (Sem-4/CBCS) SEC1/2 (E-COM/E-FR)



(Skill Enhancement Course)

Answer the Questions from any one Option.


(E-Filing of Returns)

Paper: COM-SEC-4024

Full Mark - 50

The figures in the margin indicate full marks for the questions.

1. Say whether the following statements are True or False: 1×4=4

(a) E-Filing is mandatory for all taxpayers.

(b) All allowances are not fully taxable.

(c) The previous year may not always be a period of 12 months.

(d) TDS is a kind of advance tax.

2. Answer the following questions :2×3=6

(a) What is manual filing of returns? 

(b) Mention any two advantages of GST. 

(c) State any two differences between E-Filing and manual filing of returns.

3. Answer any two questions from the following: 5×2=10

(a) Briefly explain any five advantages of E-Filing.

(b) Briefly explain the various heads of income.

(c) Write a short note on ITR-1.

(d) Name some payments/cases when tax should not be deducted at source.

4. Answer any three questions from the following: 10×3=30

(a) State the various steps for computation of total income and tax liability of an individual.

(b) What is Form 26AS? Mention the contents of Form 26AS.

(c) Write a note on various provisions of the new tax regime.

(d) Write short notes on the following:5+5=10

(i) GST network

(ii) Features of GST

(e) Explain the basic rules governing the deductions from gross total income under sections 80C to 80U of the Income Tax Act, 1961.

(f) Mr. Manoj Kalita, aged 50 years, is employed in a public sector company. During the previous year 2022-23, he received a basic salary of ₹ 1,10,000 p.m, dearness allowance 40% of basic salary, house rent allowance 20,000 p.m. and servant allowance of ₹8,000 p.m. He maintains a savings bank account with ICICI Bank and during the previous year 2022-23, ₹25,000 was credited in his bank account as interest.

During the previous year, he paid ₹50,000 as life insurance premium and ₹30,000 as medical insurance premium through online banking.

Compute his tax liability if Mr. Kalita opts for old tax regime.


Amount (in ₹)

Gross salary income


Less: Exemptions



- Standard deduction


Net salary income


Add: Income from other sources

- Interest income


Gross total income


Less: Deductions under Chapter VI-A

- Section 80C (life insurance premium)


- Section 80D (medical insurance premium)


Net taxable income


Tax liability

- Up to ₹ 2,50,000


- From ₹ 2,50,001 to ₹ 5,00,000


- From ₹ 5,00,001 to ₹ 10,00,000


- Above ₹ 10,00,000




Add: Health and education cess (4%)


Total tax liability



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