Scribd
Upload
87 views2 pages

Important Questions

….

Uploaded by

Harsh Maheshwari
Copyright
© © All Rights Reserved
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
Download as docx, pdf, or txt
87 views2 pages

Important Questions

….

Uploaded by

Harsh Maheshwari
Copyright
© © All Rights Reserved
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
Download as docx, pdf, or txt
Download as docx, pdf, or txt
You are on page 1/ 2

Corporate Tax-Important Questions (BBA V sem)

Short questions

1. Explain Tax avoidance, Tax planning and Tax Evasion.


2. Define GST.
3. Difference between Tax planning and Tax avoidance.
4. What do understand by Cascading effect?
5. Write short note on Basic custom duty and Additional Custom Duty.
6. Discuss Demerger as per Income tax act 1961.
7. Discuss Amalgamation as per Income tax act 1961.
8. What is Reverse Charge Mechanism?
9. Discuss Time and Place of supply in GST law.
10. Discuss the registration laws in GST.
11. What do you understand by Interstate and Intra state GST?
12. Explain the meaning of Custom Duty.
13. Discuss the meaning of Depreciation.
14. What is Agricultural Income? Discuss its treatment.
15. Explain mandatory registration under GST.
16. Outline the main objectives of customs laws in international trade and commerce.
17. Discuss the difference between import duties and export duties under custom laws.
18. Explain the concept of customs valuation and its significance in determining import duties.
19. How do anti-dumping duties differ from countervailing duties under custom laws, and what
purposes do they serve in international trade?
20. What is MAT & AMT?
21. Discuss Merger, Demerger & Amalgamation.
22. Explain the differences between ad valorem duties and specific duties in customs regulations.
23. Define supply under GST.
24. Define the term demand under GST.
25. Define Nil rated and exempt supplies under GST.

Long Questions

1. What are the duties and functions of GST Council?


2. What are the advantages of registering a business under GST Law.
3. Discuss Tax planning of a new business.
4. Discuss levy and collection of custom duty.
5 Write a short note on Depreciation with reference to PGBP.
6. Discuss the treatment of Depreciation in case of Demerger/ Amalgamation.
7. Classify various types Custom Duties.
8. How does the GST regime aim to minimize cascading effects in the taxation of goods and
services?
9. Describe the role of GSTN (Goods and Services Tax Network) in the GST ecosystem.
10. Discuss the special provisions under corporate tax Sec 115.
11. Discuss the steps involved in tax management.
12. Discuss the provisions for levy and collection of GST/ Custom Duty.
13. Discuss the provisions for valuation of supplies.
14. Discuss the provisions for calculating assessable value for IGST for custom duty.
15. Discuss the provisions for new business in reference to location and nature of business.
16. Discuss the provisions for demand and recovery under GST.

NOTE- All the practical questions and caselets done


in class are important and should be practiced by
the students.

You might also like