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CA IPCC : Question Paper (with Answers) - TAXATION (Hindi) May 2014

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CA IPCC
Tilak Vidyalaya Higher Secondary School (TVHSS), Kallidaikurichi

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M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-I\Paper 4 Taxation\Ist\Sunil\6-10-2014 M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-I\Paper 4 Taxation\IInd\Sunny\11-10-2014 iz'ui= & 4 % djk/kku (PAPER 4 : TAXATION) iz'u la[;k 1 vfuok;Z gSA 'ks"k N% iz'uksa esa ls fdUgha ik p iz'uksa ds m kj nsosaA ofd x uksV vkids m kj dk Hkkx gksuk pkfg,A tgk ij vko';d gS mi;qDr ekU;rk dh tk ldrh gS rFkk uksV ds tfj;s of.kZr djsaA vk; dj ls lacaf/kr lHkh iz'u djfu/kkZj.k o"kZ 2014-15 ls lacaf/kr gSa tc rd iz'u esa vU;Fkk of.kZr u gksA iz'u 1 (A) fuEu fooj.k ls ,d fuoklh O;fDr dey vk;q 54 o"kZ dh 31-03-2014 dks lekIr o"kZ ds fy, dqy vk; dh x.kuk dhft,A ns; dj dh x.kuk dh vko';drk ugha gSA ` 1 2 3 4 5 egaxkbZ Hk kk lfgr osru Ckksul fu;ksDrk }kjk iznku ukSdj dks osru fu;ksDrk }kjk mlds ySV ij fu%'kqYd iznku xSl] fo|qr rFkk ty fcy dk Hkqxrku fu;ksDrk }kjk iznku ysiVki dh ykxr nksuksa dk;kZy; rFkk O;fDrxr mi;ksx ds fy, iz;qDr 5]00]000 15]000 12]000 14]500 40]000 fuEu vfrfjDr lwpuk,a iznku dh xbZ gSa % (1) dey us 15 izfr'kr dh nj ls ` 5 yk[k dh jkf'k dk Hkkjrh; LVsV cSad ls _.k izkIr dj] Lo;a dh cpr ls ` 65]000 rFkk ,d jk"V h; r cSad ls ftls ` 5]500 dk ekfld fdjk;k ij 10 o"kZ ds fy, IysV dks iV~Vk ij fn;k gS ls tek ysdj vizy S ] 2010 esa ` 10]75]000 esa lgdkjh x`g lfefr ls ,d ySV dk ; fd;kA 2 dey }kjk Hkqxrku ikfydk dj ` 4]500 izfro"kZA 3 mDr ySV ds laca/k esa chek ` 1]275A 4 dey us va'k lV~Vk O;kikj esa ` 15]000 dk ykHk vftZr fd;k rFkk :bZ dk lV~Vk O;kikj esa ` 20]200 dh gkfu gqbZA 5 o"kZ 2008&09 esa mlus viuh iRuh dks ` 50]000 dk rFkk vius iq= tks ml le; 11 o"kZ dk Fkk dks ` 30]000 dk migkj fn;kA bl jkf'k dks Jh eksgu dks 15 izfr'kr C;kt dh nj ls _.k ij fn;k x;kA The Institute of Chartered Accountants of India

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