IGNOU BCOC-136 - Income Tax Law and Practice

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BCOC-136 informs students about the basic concepts of the Indian Tax System. The subjects covered include fundamentals, residential status, tax liability, exempted income, definition, and charging of salary income, perquisites available to employees, provident fund schemes, house property income, profits and gains from business or profession, capital gains, income earned from other sources, aggregation of incomes, and computation of total income and tax liability.

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IGNOU BCOC-136 Code Details

  • University IGNOU (Indira Gandhi National Open University)
  • Title Income Tax Law and Practice
  • Language(s) English and Hindi
  • Code BCOC-136
  • Subject Business and Law
  • Degree(s) BCOMG
  • Course Core Courses (CC)

IGNOU BCOC-136 English Topics Covered

Block 1 - Fundamentals

  • Unit 1 - Basic Concepts-I
  • Unit 2 - Basic Concepts-II
  • Unit 3 - Residential Status and Tax Liability
  • Unit 4 - Exempted Incomes

Block 2 - Salaries

  • Unit 1 - Salaries-I
  • Unit 2 - Salaries-II
  • Unit 3 - Salaries-III

Block 3 - Income from House Property & Profits and Gains of Business or Profession

  • Unit 1 - Income from House Property
  • Unit 2 - Income from Profit and Gains of Business or Profession-I
  • Unit 3 - Income from Profit and Gains of Business or Profession-II
  • Unit 4 - Income from Profit and Gains of Business or Profession-III

Block 4 - Income from Capital Gains & Other Sources

  • Unit 1 - Capital Gains
  • Unit 2 - Income from Other Sources
  • Unit 3 - Aggregation of Incomes (Clubbing of Incomes and Deemed Incomes) and Set off and Carry Forward of Losses

Block 5 - Computation of Total Income and Tax Liability

  • Unit 1 - Deductions from Gross Total Income
  • Unit 2 - Assessment of Individuals
  • Unit 3 - Assessment of Firms
  • Unit 4 - Filing of Return and Tax Authorities
  • Unit 5 - Online Filing of Returns
  • Unit 6 - Leading Cases Decided by Supreme Court

IGNOU BCOC-136 Hindi Topics Covered

Block 1 - आधारभूत सिद्धांत

  • Unit 1 - आधारभूत संकल्पनाएँ-I
  • Unit 2 - आधारभूत संकल्पनाएँ-II
  • Unit 3 - निवास स्थिति तथा कर दायित्व
  • Unit 4 - करमुक्त आय (धारा 10)

Block 2 - वेतन

  • Unit 1 - वेतन-I
  • Unit 2 - वेतन-II
  • Unit 3 - वेतन-III

Block 3 - व्यापर एवं पेशे के लाभ एवं प्राप्तियों से आय

  • Unit 1 - मकान सम्पत्ति से आय
  • Unit 2 - व्यापर अथवा पेशे के लाभ एवं प्राप्तियों से आय-I
  • Unit 3 - व्यापर अथवा पेशे के लाभ एवं प्राप्तियों से आय-II
  • Unit 4 - व्यापर अथवा पेशे के लाभ एवं प्राप्तियों से आय-III

Block 4 - पूँजी लाभ से आय एवं अन्य स्रोत

  • Unit 1 - पूँजी लाभ
  • Unit 2 - अन्य स्रोतों से आय
  • Unit 3 - आयों का संकलन (आयों को इकट्ठा करना तथा मानी गई आयें ) तथा हानियों को पूरा करना और उन्हें आगे ले जाना

Block 5 - कुल आय की गणना और कर दायित्व

  • Unit 1 - सकल कुल आय में से कटौती
  • Unit 2 - व्यक्तियों का कर निर्धारण
  • Unit 3 - फर्म का कर निर्धारण
  • Unit 4 - आय की विवरणी दाखिल करना तथा आयकर पदाधिकारी
  • Unit 5 - आयकर विवरणी का ऑनलाइन दाखिला
  • Unit 6 - सुप्रीम कोर्ट (उच्चतम न्यायलय ) द्वारा कुछ प्रमुख मामलों पर फैंसले
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IGNOU BCOC-136 (July 2021 - January 2022) Assignment Questions

Section-A

Q.1 Explain the procedure of Tax payment and Filing of return of Income. Q.2 Explain the provisions relating to Gratuity u/s 10 (10) and Commuted pension u/s (10)10A. Q.3 What is Annual Value? Explain the various deductions which are allowed from annual value u/s 24. Q.4 Explain the provisions relating to exemption of income for nonresident assessee. Q.5 Discuss the provisions relating to Voluntary Retirement u/s 10 (10C)

Section-B

Q.6 Mr Amit came to India for the first time on July, 10, 2020 and stayed up to February 28, 2021, Determine his residential status for the assessment year 2021-22. Q.7 Gita, Sita and Mita are partners of a firm with equal shares. The profits and loss accounts for the year ended 31.3.21 shows a net profit of Rs 99,750 after debiting the following as per deed i. Salaries of Rs 17,000 and Rs 18,000 to Gita and Sita respectively ii. Bonus to Mita Rs 15,000 iii. Rs 5,000 for interest on Capital to Gita calculated @ 20%. iv. Rs 15,000 for rent of the business premises paid to Sita. v. Commission of Rs 5,000 to Mita. Compute Book profit and the total income of the firm for the assessment Year 2021-22, assuming that it is a professional firm and all are working partners Q.8 Explain the provision relating to ‘Profits in Lieu of Salary’ Q.9 What is the provision applicable for Additional deprecation on new machinery or plant u/s section 32. Q.10 Find out the taxable value of the Interest free/Concessional loan as per rule 3(7) (i).

Section-C

Q.11 Write short note: a) Defective return u/s 139(9) b) Deduction u/s80E c) Entertainment allowance u/s 16 (ii) d) Bond washing transactions Q.12 Explain the following questions: a) Provisions of rent free accommodation when accommodation is provided by any other employer b) CBDT c) Provisions relating to Income from assets transferred to daughter in law u/s 64 (1) (vi) d) Provisions relating to set off of losses from owning and maintaining race horses u/s 74 A (3)

IGNOU BCOC-136 (July 2020 - January 2021) Assignment Questions

  1. Explain the procedure for E-Filing of Return and also discuss do’s and don’t.
  2. Describe Taxable and Tax free allowances and explain the provisions relating to House Rent Allowance u/s 10 (13A).
  3. What are Casual incomes? Explain the certain incomes for which the tax is paid in the same year.
  4. Explain the provisions relating to exemption of incomes of Charitable and Religious Trust and a Political Party.
  5. Discuss the general principal calculating Business and Professional Income.
  6. After 25 years stay in India, Mr. Ram went to U.S.A. on April 15, 2012 and came back to India on March 12, 2020. Determine his residential status for the assessment year 2020-21.
  7. Mr. Manas purchased the agricultural land in 2003-04 for Rs. 2,32,000 and sold for Rs. 12,00,000 in December 2019. He purchased another agricultural land in January 2020, for Rs. 1,00,000 and deposited Rs. 60,000 in April 2020 in Capital Gain Account Scheme, 1988. Compute the taxable capital gain of Mr. Manas for A.Y. 2020-21. The cost inflation index in 2003-04 was 109 and in 2019-20, 289.
  8. What is Capital Gains. Distinguish between long term & short term Capital Gain.
  9. What is the provision applicable for ‘House property when unrealized rent is realized subsequently under Income tax act, 1961.
  10. Find out the taxable value of the Interest free/Concessional loan given by the employer.
  11. Write short note: Partial Integration of Agricultural and Non-Agricultural Income. Deduction u/s 80D. Defective return is no return Standard Deduction u/s 16(i)
  12. Explain the following provisions: Provisions of commutation of Pension u/s 10 (10A) ITR-1 (SAHAJ) Provisions relating to Clubbing of minor’s income Provisions relating to Gratuity u/s 10(10) in case of employees is covered by Payment of Gratuity Act, 1972.
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IGNOU BCOC-136 (July 2021 - January 2022) Assignment Questions

खण्ड-क (इस खण्ड में पाँच प्रश्न है प्रत्येक प्रश्न 10 अंक का है) 1. फर्म द्वारा कर भुगतान एवं आय विवरणी दाखिल करने की प्रक्रिया का वर्णन करे। 2. सारांशीकृत पेंशन तथा ग्रेच्युटी के प्रावधानों का वर्णन करें । 3. वार्षिक मूल्य क्या है? धारा 24 के अनुसार उन विभिन्न कटौतियों का वर्णन करें जोकि वार्षिक मूल्य से घटाया जाता है। 4. अनिवासी करदाता की आय पर कर मुक्त प्रावधानों का वर्णन करें। 5. धारा 10 (10C) के अनुसार स्वैच्छिक सेनावृत्ति से संबंधित प्रावधानों को समझाए। खण्ड-ख (इस खण्ड में पाँच प्रश्न है प्रत्येक प्रश्न 6 अंक का है) 6. मि, अमित पहली बार 10 जुलाई, 2020 को भारत आये और 28 फरवरी, 2021 तक भारत में रहें। कर - निर्धारण वर्ष 2021-2022 के लिए उसकी निवास स्थिति निर्धारित कीजिए। 7. गीता ,सीता और मीता एक फर्म में बराबर के साझेदार है। संलेख के अनुसार निम्न को घटाने के पश्चात उसके 31.03.2021 को लाभ हानि के द्वारा प्रदर्शित 99,750 रु लाभ है : गीता और सीता को क्रमश: 17,000 रु एवं 18,000 रु का वेतन मीता को अधिलाभ (Bonus) 15,000 रु 20% की दर से आगणित गीता को पूंजी पर ब्याज 5,000 रु सीता को व्यवसायिक प्रांगण के किराये हेतु किया गया भुगतान 15,000 रु मीता को 5,000 रु का कमीशन यह मानते हुए कि यह एक पेशेवर फर्म है तथा सभी साझेदार सक्रिय है, कर निर्धारण वर्ष 20212022 हेतु फर्म के पुस्तक लाभ एवं कुल आय की गणना कीजिए । 8. वेतन के स्थान लाभ संबंधित प्रावधानों का वर्णन करें । 9. नए संयत्र और मशीनी को लगाने और प्राप्त करने के लिए निर्माता कम्पनी के लिए प्रोत्साहन राशि धारा 32AC के प्रावधानों का वर्णन करें। 10. एक कर्मचारी को ब्याज मुक्त ऋण या रियायती ऋण कैसे प्राप्त होगी। खण्ड-ग (इस खण्ड में दो प्रश्न है प्रत्येक प्रश्न 10 अंक का है) 11. निम्नलिखित में से किन्ही दो पर संक्षिप्त नोट लिखिए क. दोषपूर्ण करनिर्धारण ख. धारा 80E के प्रावधान ग. मनोरंजन भत्ता धारा 16 (ii) घ, दिखावटी लेन देन 12. निम्नलिखित में से किन्ही दो पर टिप्पणी कीजिए: क. करदाता के द्वारा प्रदान किया गया रियायती किराये पर आवास ख. CBDT (Central Board of Direct Taxes) ग. पुत्रवधु की हस्तातंरित सम्पति से आय धारा 64 (i) (iv) घ. घुड़दौड़ के घोड़ों के स्वामित्व एवं उनके रख रखाव का हानि को आगे ले जाने संबंधित प्रावधानों बताये।

IGNOU BCOC-136 (July 2020 - January 2021) Assignment Questions

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