VNSGU / Saurashtra University · Advanced Income Tax

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B.Com Sem 4 Advanced Income Tax Previous Year Papers

Download B.Com Sem 4 Advanced Income Tax previous year question papers (2019–2024) from VNSGU — Veer Narmad South Gujarat University. Free PDF preview and download with verified step-by-step solutions.

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2024-Feb-MarSem 450M

ADVANCED ACCOUNTING & AUDITING PAPER – IV - LEVEL 5 2024 (2308000104051002)

ADVANCED ACCOUNTING & AUDITING PAPER – IV - LEVEL 5· 180

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2023-AprilSem 450M

Tax Procedure and Practice - III (Income Tax) 2023-April (2008000104050071)

Tax Procedure and Practice - III (Income Tax)· 120

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2023-AprilSem 450M

Tax procedure and Practice - IV 2023-April (2008000104050072)

Tax procedure and Practice - IV· 180

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2023-AprilSem 450M

Accountancy and Taxation 2023-April (RAN-2008000104030001)

Accountancy and Taxation· 120

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2021-JanSem 4100M

Tax Procedure and Practice - Paper-IV (Goods and Service Tax Act) 2021-January (RAN-2008000104050072)

Tax Procedure and Practice - Paper-IV (Goods and Service Tax Act)· 180

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2019-Oct/NovSem 450M

Tax Procedure & Practice 2019-Nov (CE425F(1))

Tax Procedure & Practice· 120

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2019-Oct/NovSem 450M

Tax Procedure and Practice Paper-4 (Goods and Service Tax Act, 2017) 2019-Nov (RAN-0263)

Tax Procedure and Practice Paper-4 (Goods and Service Tax Act, 2017)· 120

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2019-Nov/DecSem 450M

Accountancy & Taxation 2019-Nov/Dec (RAN-0261)

Accountancy & Taxation· 180

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2019-Nov/DecSem 450M

Accountancy & Taxation 2019-Nov/Dec (RAN-0261)

Accountancy & Taxation· 180

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B.Com Sem 4 Advanced Income Tax Syllabus Overview

Income from business and profession — maintenance of books, allowable and disallowable deductions (sections 30-37). Capital gains — short-term vs long-term, computation with indexation benefit. Set-off and carry-forward of losses. Advance tax computation, TDS provisions. Goods and Services Tax (GST) — basics, dual GST structure (CGST/SGST/IGST), registration, and returns.

Practical Revision Tips

Financial Management has a sharper quantitative component than most B.Com subjects. Time value of money and working capital estimation are calculation-based — practice these with actual numbers, not just formulas.

Frequently Tested Topics

Important Exam Focus: Computation of business income — given P&L account, compute taxable business income by adding back disallowed expenses and removing exempt income. Capital gains — indexed cost and long-term capital gains tax.