SET-4

Series %BAB% àíZ-nÌ H$moS>

Q.P. Code 346
amob Z§. narjmWu àíZ-nÌ H$moS> H$mo CÎma-nwpñVH$m Ho$
Roll No. _wI-n¥ð >na Adí` {bIo§ &
Candidates must write the Q.P. Code on
the title page of the answer-book.

H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV n¥ð> 7 h¢ &

àíZ-nÌ _| Xm{hZo hmW H$s Amoa {XE JE àíZ-nÌ H$moS H$mo narjmWu CÎma-nwpñVH$m Ho$ _wI-n¥>ð> na
{bI| &
H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| >25 àíZ h¢ &
H¥$n`m àíZ H$m CÎma {bIZm ewê$ H$aZo go nhbo, CÎma-nwpñVH$m _| àíZ H$m H«$_m§H$ Adí`
{bI| &
Bg àíZ-nÌ 15 {_ZQ >H$m g_` {X`m J`m h¡ & àíZ-
10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db àíZ-
Bg Ad{Y Ho$ Xm¡amZ do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo &
Please check that this question paper contains 7 printed pages.
Q.P. Code given on the right hand side of the question paper should be written
on the title page of the answer-book by the candidate.
Please check that this question paper contains 25 questions.
Please write down the serial number of the question in the
answer-book before attempting it.
15 minute time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the
students will read the question paper only and will not write any answer on
the answer-book during this period.

H$amYmZ
TAXATION

1
:1 : 30
2
1
Time allowed : 1 hours Maximum Marks : 30
2

346 Page 1 P.T.O.

 :

(i)

(ii)

(iii) 5 6

1 4

5 6

(iv) 17 16

7 13

14 18

19 22

(v) 8 3

23 25

(vi)

(vii) /

IÊS H$
(amoµOJma H$m¡eb) (3+2=5 A§H$)

4 3 3 1=3

1. CÚ_r H$mo n[a^m{fV H$s{OE & 1

2. nhb ? 1

3. h[aV H$m¡eb Ho$ à_wI Am`m_m| H$s gyMr ~ZmBE & 1

4. ? 1

346 Page 2
General Instructions :
(i) Please read the instructions carefully.
(ii) This question paper is divided into three sections, viz. Section A,
Section B and Section C.
(iii) Section A is of 5 marks and has 6 questions on Employability Skills.
(a) Questions number 1 to 4 are one mark questions. Attempt any
three questions.
(b) Questions number 5 and 6 are two marks questions. Attempt any
one question.
(iv) Section B is of 17 marks and has 16 questions on Subject Specific Skills.
(a) Questions number 7 to 13 are one mark questions. Attempt any
five questions.
(b) Questions number 14 to 18 are two marks questions. Attempt any
three questions.
(c) Questions number 19 to 22 are three marks questions. Attempt any
two questions.
(v) Section C is of 8 marks and has 3 Competency-Based Questions.
Questions number 23 to 25 are four marks questions. Attempt any two
questions.
(vi) Do as per the instructions given in the respective sections.
(vii) Marks allotted are mentioned against each section/question.

SECTION A
(Employability Skills) (3+2=5 marks)

Answer any 3 questions out of the given 4 questions. 3 1=3

1. Define Entrepreneur . 1

2. What is initiative ? 1

3. List the main dimensions of green skills. 1

4. Why do we need green skills ? 1

346 Page 3 P.T.O.

 2 1 1 2=2

5. 2

6. n`m©daU H$s gwajm _| h[aV H$m`m] H$s ^y{_H$m & 2

IÊS I
({df` {d{eï> H$m¡eb) (5+6+6=17 A§H$)

7 5 5 1=5

7. ? 1

8. E.E_.Q>r. H«o${S>Q> H$mo Amn {H$VZo dfm] VH$ AmJo bo Om gH$Vo h¢ ? 1

9. doVZ Ho$ gå~ÝY _| òmoV na H$a H$Q>m¡Vr Ho$ {bE H$m¡Z-gr \$m°_© g§»`m bmJy hmoVr h¡ ? 1

10. AnZr Mm¡Wr {V_mhr H$s òmoV na H$a H$Q>m¡Vr H$s [aQ>Z© O_m H$aZo Ho$ {H$VZo {XZm| Ho$ níMmV²,
{Z`moº$m H$mo H$_©Mmar H$mo òmoV na H$a H$Q>m¡Vr à_mU-nÌ XoZm Mm{hE ? 1

11. ^maV _| dñVw Ed§ godm H$a {H$g {V{W H$mo bmJy hþAm Wm ? 1

12. dñVw Ed§ godm H$a Ho$ àdV©Z H$mo AZwe§{gV H$aZo dmbo H$m`© Xb H$m _w{I`m H$m¡Z Wm ? 1

13. AÝVam-amÁ`r` H«$` na {H$g àH$ma Ho$ dñVw Ed§ godm H$a bJmE OmVo h¢ ? 1

5 3 3 2=6

14. d¡H$pënH$ Ý`yZV_ H$a Ho$ ^wJVmZ go Ny>Q> {H$Ýh| àmßV h¡ ? 2

15. `{X H$a H$Q>m¡Vr H$s JB© h¡ naÝVw AmXmVm H$s ApÝV_ H$a Xo`Vm eyÝ` AWdm òmoV na H$a
H$Q>m¡Vr go H$_ h¡, ? 2

16. \$m°_© 26 E.Eg.

gH$Vo h¢ ? 2

17. 2

18. h¢ ? 2

346 Page 4
Answer any 1 question out of the given 2 questions. 1 2=2

5. State any two characteristics of an entrepreneur. 2

6. Give any four points that state the role of green jobs in safeguarding the
environment. 2

SECTION B
(Subject Specific Skills) (5+6+6=17 marks)

Answer any 5 questions out of the given 7 questions. 5 1=5

7. What is Alternate Minimum Tax ? 1

8. For how many years can you carry forward AMT credit ? 1

9. Which form number is applicable for TDS in respect of salary ? 1

10. In how many days of filing their fourth quarter TDS returns, should the
employer issue TDS certificate to the employee ? 1

11. On which date was GST implemented in India ? 1

12. Who headed the task force that recommended the introduction of GST ? 1

13. Which are the types of GST levied on intra-state purchases ? 1

Answer any 3 questions out of the given 5 questions. 3 2=6

14. Who are exempted from payment of Alternate Minimum Tax ? 2

15.
is zero or less than the amount of TDS ? 2

16. What can be the possible reasons for TDS not reflecting in form 26AS ? 2

17. Give three examples of the sin tax. 2

18. What are the three components of GST ? 2

346 Page 5 P.T.O.

 4 2 2 3=6

19. Am`H$a A{Y{Z`_ H$s Ymam 115 Oo.gr. Ho$ àmdYmZm| H$s MMm© H$s{OE & 3

20. òmoV na H$a H$Q>m¡Vr VWm A{J«_ H$a ^wJVmZ _| AÝVa ñnîQ> H$s{OE & 3

21. dñVw Ed§ godm H$a Ho$ {H$Ýht VrZ bm^m| H$mo g_PmBE & 3

22. AmB©.Or.Eg.Q>r. h¡ ? 3

IÊS J
(`mo½`Vm-AmYm[aV àíZ) (2 4=8 A§H$)

3 2

23. d¡H$pënH$ Ý`yZV_ H$a H$s H$a Xa H$mo g_PmBE & 4

24. òmoV na H$a H$Q>m¡Vr H$aZo dmbo ì`{º$ Ho$ H$V©ì`m| H$s MMm© H$s{OE & 4

25. dñVw Ed§ godm H$a g§`moOZ `moOZm ? dñVw Ed§ godm H$a g§`moOZ `moOZm H$s gr_m
? 4

346 Page 6
Answer any 2 questions out of the given 4 questions. 2 3=6

19. Discuss the provisions of Section 115JC of the Income Tax Act. 3

20. Distinguish between TDS and advance payment of tax. 3

21. Explain any three benefits of GST. 3

22. What is IGST ? 3

SECTION C
(Competency-Based Questions) (2 4=8 marks)

Answer any 2 questions out of the given 3 questions.

23. Explain the Tax rate under Alternate Minimum Tax. 4

24. Discuss the duties of the person deducting tax at source. 4

25. What is GST Composition Scheme ? What is the GST Composition

Scheme Limit ? 4

346 Page 7 P.T.O.