
BCom Gauhati University
Semester-3 / FYUGP / SEC / EFR
2024
COMMERCE
E-Filing of Returns
Full Marks: 30
Time: 1½ Hours
The figures in the margin indicate full marks for the questions.
Answer either in English or in Assamese.
1. State whether the following statements are True or False: 1×5=5
(i) A person can hold at least two PAN.
(ii) GST signifies one state many tax.
(iii) All allowances are not fully taxable.
(iv) A company can file its return electronically without digital signature.
(v) Assessment year is always a period of 12 months.
2. Answer any five of the following questions: 2×5=10
(a) Briefly explain any two limitations of e-Filing.
(b) What do you mean by total income?
(c) Mention any two advantages of GST.
(d) What do you mean by Form 16A?
(e) What is ITR-V?
(f) What is the purpose of deducting tax at source?
(g) Explain briefly about TAN.
(h) Briefly explain the meaning of e-Filing of Returns.
(i) State any two differences between E-Filing and manual filing of returns.
(j) What is additional Password?
3. Answer any three of the following questions: 5×3=15
(a) Mention any five advantages of manual filling of returns.
(b) Write a note on the history of introduction of GST in India.
(c) Write the names of any five financial transactions in which quoting of PAN is not mandatory.
(d) Explain the various provisions regarding return of TDS.
(e) Write the Income tax slab rate for new TAX regime for the F.Y. 2023-24 which is applicable for Individual and HUF.
(f) Explain the structure of PAN.
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