ITP question 2007 and 1996

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BbKvg U¨v· cÖ¨vKwUk‡bi (AvB.wU.wc) wbeÜxKiY mb` cÖ`vb
msµvš— wjwLZ cix¶v,
b‡f¤^i, 2007
wba©vwiZ mgq- 1 N›Uv 30 wgwbU
c~Y©gvb- 100, cvm b¤^i- 50
evsjv A_ev Bs‡iRx †h †Kvb GKwU fvlvq DËi †`qv hv‡e|
1| UxKv wjLyb: 25=10
K) Ki AwWU (Tax Audit)
L) Ki`vZvi Aby‡gvw`Z cÖwZwbwa (Taxpayer’s authorized representative)
M) Ki`vZv
N) P~ovš— Ki `vq (Final settlement of tax liability)
O) †Kv¤úvbx Ges e¨w³ Ki`vZvi b~b¨Zg Ki
2| cv_©K¨ wbiƒcY Ki“b: 25=10
K) AvqKi Aa¨v‡`k, 1984 Ges AvqKi wewagvjv, 1984
L) Ki eQi (Assessment year) Ges Avq eQi (Income year)
M) wbevmx Ki`vZv (Resident Taxpayer) Ges Awbevmx Ki`vZv (Non-resident Taxpayer)
N) Ki duvwK (Tax Evasion) Ges Ki GovBqv hvIqv (Tax Avoidance)
O) AvB, wU 10 we Ges AvB, wU 10 wewe
3| AvqKi Aa¨v‡`k, 1984 Abyhvqx Av‡qi Drm KZ cÖKvi I wK wK? †Kvb avivq Av‡qi Drm¸‡jv
ewY©Z n‡q‡Q? wewb‡qvMRwYZ Ki †iqvZ wKfv‡e wn‡me Ki‡Z nq? 4+2+4=10
4| AvqKi KZ©„c¶ Kviv? †Kvb& avivq Gi eY©bv i‡q‡Q? †Kvb& ch©v‡qi Kg©KZ©e„›` Ki wba©viY
Kv‡Ri mv‡_ m¤ú„³? Ki wba©viYx Av‡`k cÖYq‡bi aviv¸‡jv D‡j­L Ki“b| 4+1+1+4=10
5| ‡jvKmvb mgš^‡qi aviv †KvbwU? †Kvb& †Kvb& Dr‡mi Av‡qi mv‡_ e¨emv‡qi †jvKmvb mgš^q
Kiv hvq? e¨emv‡qi †jvKmv‡bi †Ri Uvbvi (carry forward) wbqg ms‡¶‡c wjLyb| Amgwš^Z AePq
(Unabsorbed depreciation) mgš^q Kivi mgqmxgv wK?
2+2+4+2=10
6| AvqKi wiUvY© `vwLj Kiv Kv‡`i Rb¨ eva¨Zvg~jK? wiUvY© `vwLj Kivi weavb †Kvb& avivq
ewY©Z Av‡Q? AvqKi Aa¨v‡`k, 1984 †Z KqwU aviv Ges KqwU Zdwmj i‡q‡Q wjLyb? 5+2+3=10
7| ‡eZb Av‡qi †Kvb& †Kvb& Ask Ki‡hvM¨ Av‡qi Aš—f©~³ Ges †Kvb& †Kvb& Ask Ki‡hvM¨ Av‡q
ewnf©~Z _vK‡e? †Kvb& avivq G weavb ewY©Z Av‡Q? 7+3=10
8| Ki‡hvM¨ Avq _vKv m‡Ë¡I GKRb Ki`vZv AÁZvekZt 1996-97 Kie‡l©i wiUvY© `vwLj K‡ibwb|
AvqKi Awdm †_‡KI Zv‡K †Kvb †bvwUk Kiv nqwb| wZwb GLb H eQ‡ii wiUvY© w`‡q AvqKi
w`‡Z Pvb| wZwb wK Zv cvi‡eb? GKRb AvqKi AvBbRxex wn‡m‡e Avcwb Zv‡K G wel‡q †h
civgk© †`‡eb Zv AvqKi Aa¨v‡`k, 1984 Gi mswk­ó weav‡bi Av‡jv‡K ms‡¶‡c wjLyb| 2007-2008
Kie‡l©i Rb¨ e¨w³ †kªYxi Ki`vZvi Ges dv‡g©i AvqK‡ii nvi wK? 5+5=10
9| GKRb Ki`vZv gv‡m 25,000/- UvKv evox fvov cvb| evwl©K †cŠiK‡ii cwigvY 15,000/- UvKv,
mswk­ó eQ‡i wZwb evox fvov †givg‡Z †Kvb LiP K‡ibwb| MÖv‡gi evox‡Z Zuvi 10 weNv K…wl
Rwg A_ev n¨vPvwi †_‡K Zvi Avq i‡q‡Q 1,50,000/- UvKv| Zvi †eZb Avq Av‡Q hvi g‡a¨ g~j †eZb
1,80,000/- UvKv, evox fvov fvZv 1,00,000/- UvKv, Avc¨vqb fvZv 25,000/- UvKv| wZwb 100 UvKvi
mÂq cÎ wK‡b‡Qb, Zvi †gvU Avq KZ n‡e Ges 2007-2008 Kie‡l© Zvi Ki`vq KZ? 10
10| K) 81 avivq RYxZ Kiwba©viYx Av‡`k †Kvb& ai‡Yi Assessment bv‡g AwfwnZ? 25=10
L) AvqKi Aa¨v‡`k, 1984 Gi 120 avivq †Kvb& Kg©KZ©v‡K ¶gZv cÖ`vb Kiv n‡q‡Q?
M) Ki`vZv KZ©„K wb‡qvwRZ Kvi Kv‡Q ïbvbx w`‡Z cv‡ib?
N) wiUv‡Y©i wfwˇZ Ki cÖ`v‡bi aviv †KvbwU?

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O) DcKi Kwgkbvi KZ©„K 80 avivq Ki wba©viYx Av‡`k cÖ`v‡bi ZvwiL n‡Z KZw`‡bi g‡a¨ Zv
Ki`vZvi Kv‡Q †cŠQv‡Z n‡e?

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BbKvg U¨v· cÖ¨vKwUk‡bi wbeÜxKiY cix¶v AvMó 1996Bs
mgq †`o N›Uv
‡gvU b¤^i- 100
(cÖ‡Z¨K cÖ‡kœi Rb¨ cÖkœc‡Î wba©vwiZ ¯’v‡bi g‡a¨B mswk­ó cÖ‡kœi DËi wjwL‡Z
nB‡e| Avjv`v DËicÎ e¨envi Kiv hvB‡e bv| evsjv ev Bs‡iRx †h †Kvb fvlvq DËi †`Iqv
hvB‡e|)
1| Ki`vZv (Assessee) Kv‡K e‡j? 4
2| Ki ermi ej‡Z wK eyS? 4
3| wb‡gœv³ ZvwiL m~‡n mgvß Avq ermi mg~‡ni mswk­ó Ki ermi D‡j­L Ki“b| 4
K) 30 †k Ryb 1995 Bs L) 30 wW‡m¤^i 1993 Bs
M) 30 †m‡Þ¤^i 1994 Bs L) 31 †k RyjvB 1992 Bs
4| wb‡gœv³ Ki KZ©„c¶ wK m¤ú`Ki wba©vi‡Y I KZ©„c¶? (cv‡k Ônu¨vÕ wKsev ÔbvÕ) D‡j­L Ki“bt5
K) Dc-Ki Kwgkbvi
L) mnKvix Ki Kwgkbvi
M) AwZwi³ mnKvix Ki Kwgkbvi
N) AvcxjZ hyMœ Ki Kwgkbvi
O) Ki Kwgkbvi
5| ‡Kvb e¨w³i KZ wb‡gœv³ `vi Ki mg~‡ni †¶‡Î wK `vbKi cÖ‡`q? (cv‡k Ônu¨vÕ wKsev ÔbvÕ) D‡j­L
Ki“b| 5
K) Avcb fvB‡K K…Z`vb UvKv 50,000/-
L) Kb¨v‡K K…Z`vb UvKv 50,000/-
M) bvwZ/bvZbx‡K K…Z`vb UvKv 50,000/-
N) miKvix nvmcvZv‡j K…Z`vb UvKv 1,00,000/-
O) cÖavb gš¿xiZ Îvb Znwe‡j K…Z`vb UvKv 1,00,000/-
6| wb‡gœv³ Ki`vZvi wiUv‡Y© †K ¯^v¶i Kwi‡eb? 3
K) evsjv‡`k wbevmx GKRb e¨w³i wiUvY©
L) GKwU †Kv¤úvbxi wiUvY©
M) GKwU Askx`vix dv‡g©i wiUvY©|
7| Erm‡ii †Kvb mg‡qi g‡a¨ wb‡gœv³ Ki`vZvi wiUvY© `vwLj Kwi‡Z nq? 4
K) †Kv¤úvbx Ki`vZv
L) Ab¨vb¨ Ki`vZv
8| wb‡gœv³ †kªYxi Ki`vZv wK wbR Ki wba©viY (Self Assessment) c×wZ‡Z wiUvY© `vwL‡ji
‡hvM¨ (cv‡k Ônu¨vÕ wKsev ÔbvÕ wjLyb) 5
K) GKRb AvqKi AvBbRxex
L) cvewjK wjwg‡UW †Kv¤úvbx
M) cÖvB‡fU wjwg‡UW †Kv¤úvbx
N) GKwU Askx`vix dvg©
O) GKRb miKvix Kg©KZ©v
9| wba©vwiZ mg‡qi g‡a¨ wiUvY© `vwL‡j e¨_©Zvi †¶‡Î cwigvY KZ? 4
10| DcKi Kwgkbvi KZ©„K Bmy¨K…Z `vex †bvwUk Kiv‡`k Ges AvBwU-30 BZ¨vw` cÖvwßi KZ
w`‡bi g‡a¨ Avcxj `v‡qi Kwi‡Z nq? 2
11| DcKi Kwgkbvi ‡Kvb& avivq Ki wba©viY m¤úbœ Kiv nq? (cv‡k cÖ‡hvR¨ avivwU D‡j­L Ki“b) 4
K) LvZvcÎ I hveZxq cÖgvYvw` cix¶vi ci wbqwgZ ïbvwbi gva¨‡g?
L) wewae× ‡bvwUkmn gvgjvi ïbvbxi †bvwU‡k Ki`vZv KZ©„K mvov bv w`‡j?

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12| me©‡kl wbi“wcZ †gvU Avq KZ nB‡j AMÖxg Ki cwi‡kva Kwi‡Z nq? 2
13| ‡gvU KZ wKw¯—‡Z AMÖxg Ki cwi‡kva Kwi‡Z nq? 2
14| A_© erm‡ii †Kvb& †Kvb& gv‡m AMÖxg K‡ii wKw¯—i UvKv cwi‡kva Kwi‡Z nh? 4
15| 45 avivq Ki AeKv‡ki Av‡e`b †Kvb& KZ©„c‡¶i wbKU `vwLj Kwi‡Z nq? 2
16| wb‡gœv³ †kªYxi Ki `vZvi wK 45 avivq Ki AeKv‡ki Av‡e`b †hvM¨? (cv‡k Ônu¨vÕ wKsev ÔbvÕ
wjLyb) 6
K) GKRb Wv³vi
L) e„nr †ókbvix †`vKv‡bi GKRb gvwjK
M) GKRb wbg©vY wVKv`vi
N) GKwU †cvkvK cÖ¯‘ZKviK cÖvB‡fU wjwg‡UW †Kv¤úvbx
O) GKwU e¨vsK
P) GKwU Jla cÖ¯‘ZKviK cÖvB‡fU wjwg‡UW †Kv¤úvbx
17| GKRb Ki`vZvi me©‡kl wbiƒwcZ †gvU Avq KZ nB‡j Zvnv‡K wiUv‡Y©i mwnZ m¤ú` I `vq Gi
weeiYx `vwLj Kwi‡Z nq? 2
18| wb‡gœv³ Ki`vZv‡`i †¶‡Î wK m¤ú` I `vq Gi weeiYx cÖ‡hvR¨? (cv‡k Ônu¨vÕ wKsev ÔbvÕ D‡j­L
Ki“b) 4
K) GKRb cÖ‡KŠkjx KZ©„K wbiƒwcZ Avq Uvt 3,00,000/-
L) GKwU cÖvB‡fU †Kv¤úvbx hvnvi wbiƒwcZ Avq Uvt 5,00,000/-
M) GKwU cvewjK wjwg‡UW †Kv¤úvbx hvnvi me©‡kl wbiƒwcZ Avq Uvt 5,00,000/-
N) GKwU Askx`vix dvg© hvnvi me©‡kl wbiƒwcZ Avq Uvt 2,00,000/-
19| evsjv‡`k wbevmx GKRb Ki`vZvi cÖvß wb‡gœv³ Avq mg~n wK Ki‡hvM¨? 5
K) miKvix Kg©KZ©vi cÖvß †cbkb Uvt 75,000/-
L) cÖvBRe‡Ûi cyi¯‹vi Uvt 1,00,000/-
M) AvB,wm,we BDwbU mvwU©wd‡K‡Ui jf¨vsk Vvt 15,000/-
N) †mŠ`x miKvi nB‡Z cÖvß Kbmvj‡UÝx Avq Uvt 5,00,000/-
O) Kv‡jvevRvix nB‡Z cÖvß Kbmvj‡UÝx Uvt 1,00,000/-
20| wb‡gœv³ †kªYxi KiZv`vi m¤ú‡`i Dci wK m¤ú`Ki (Wealth Tax) cÖ‡`q? (cv‡k Ônu¨vÕ wKsev
ÔbvÕ wjLyb) 6
K) GKRb miKvix Kg©KZ©v
L) GKRb wVKv`vi
M) GKwU cÖvB‡fU wjwg‡UW †Kv¤úvbx
N) GKwU cvewjK wjwg‡UW †Kv¤úvbx
O) GKwU Askx`vix dvg©
P) GKwU wn›`y Awef³ cwievi
(GB cÖkœc‡Îi wKQy Ask nqZ wgwms Av‡Q, Zvi Rb¨ `ytwLZ, Gb.we.Avi-Gi mvg‡b
GgbUvB wewµ n‡”Q)

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