B.Com Sem 4 Advanced Income Tax Gst Previous Year Papers

Income from Profits and Gains of Business or Profession — PGBP (Admissible deductions u/s 30 to 37, Specific disallowances u/s 40, 40A, 43B, Depreciation rules u/s 32), Capital Gains (Short-term vs Long-term capital assets, Computation of Capital Gains, Cost Inflation Index — CII indexation benefit, Exemptions u/s 54, 54B, 54EC, 54F), Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, TDS and Advance Tax provisions. Goods and Services Tax (GST): Concept of Dual GST (CGST, SGST, IGST, UTGST), Taxable Event — Supply (Section 7), Place of Supply, Value of Supply, Input Tax Credit (ITC) eligibility and utilization hierarchy, Composition Scheme, and GST Returns.