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CA IPCC : Question Paper (with Answers) - TAXATION (Hindi) Nov 2013

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

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M:\CA_2013\SA\SA November 2013\IPCC Group I-II\IGroup-I\Paper 4 Taxation (Gr-I).doc\Ist\SKChauhan\8-4-14 M:\CA_2013\SA\SA November 2013\IPCC Group I-II\IGroup-I\Paper 4 Taxation (Gr-I).doc\C_\Sunil Kumar\10-4-14 iz'ui= & 4 % djk/kku iz'u la[;k 1 vfuok;Z gSA ofd x uksV m kj dk Hkkx gksuk pkfg,A 'ks"k N% iz'uksa esa ls fdUgha ik p iz'uksa ds m kj nsosaA lHkh iz'u djfu/kkZj.k o"kZ 2013-14 ls lEcaf/kr vk;dj ls gS tc rd iz'u esa vU;Fkk of.kZr u gks A iz'u 1 (a) 31-03-2013 dks lekIr o"kZ ds fy,] ,d fuoklh Jh vkfnR;] vk;q 58 o"kZ] dk fuEu ykHk rFkk gkfu [kkrk gSA fooj.k ` fdjk;k dkj dh ejEer 60]000 /ku dj fpfdRlk O;; Osru dkj dk gzkl vfxze vk;dj 'kq) ykHk 5]000 3]000 4]500 fooj.k ldy ykHk ,d fe= ls udn migkj (15-09-2012 dks izkIr) dkj dh fc h vk;dj okfilh ij C;kt ` 1]85]000 25]000 17]000 3]000 18]000 3]000 1]500 1]35]000 2]30]000 2]30]000 vU; lwpuk (1) vkfnR; us ` 20]000 esa o"kZ ds nkSjku dkj ; dhA mlus dkj ds ewY; ij 15 izfr'kr dh nj ls gzkl yxk;kA mijksDr dkj dks ` 17]000 esa cspk x;kA dkj dk mi;ksx O;kikj ds fy, rFkk O;fDrxr mi;ksx ds fy, FkkA (2) fpfdRlk O;; dks mldh iRuh fufdrk ds mipkj ij fd;k x;kA (3) osru dk Hkqxrku dkj pkyd dks fd;kA (4) fdjk;s esa 1-11-2012 dks vizSy 2012 ls vDVwcj] 2012 rd ` 5]000 izfrekg dh nj ls fdjk;s dh cdk;k jkf'k dk udn Hkqxrku lfEefyr gSA (5) Jh vkfnR; us ` 25]000 ds ekfld fdjk;s ij x`g lEif k dks fdjk;s ij fn;kA ftldk okf"kZd fdjk;k ewY; ` 2]50]000 ekuk x;kA uxjikfydk dj ` 6]000 The Institute of Chartered Accountants of India

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