UGC NET Income-tax and Corporate Tax Planning Previous Year Questions
Unit 10 of UGC NET Commerce (Paper 2) is Income-tax and Corporate Tax Planning. JRFSmart holds 213 previous-year questions for it, organised into 13 topics, from 22 exam papers. Pick a topic below to see what NTA asks and how often it returns.
Important concepts
Income-tax and Corporate Tax Planning centres on how income is classified, computed and assessed. Understand residential status, the heads of income, deductions, withholding and advance-tax mechanisms as parts of the computation process. Corporate tax planning considers the timing and structure of genuine business decisions within the law; it is distinct from concealment or evasion. Questions on capital gains, business income, clubbing and double-tax relief test the rule that applies to a fact pattern. Tax provisions and rates change, so treat this page as a conceptual map and verify current law for numerical questions.
Topics in this unit
Ordered by how many exam papers each topic appears in.
| Topic | Questions | Papers | Frequency |
|---|---|---|---|
| Basic concepts | 42 | 21 | High |
| Assessment procedure | 31 | 16 | High |
| Income from salary | 23 | 15 | High |
| TDS and advance tax | 23 | 15 | High |
| Corporate tax planning | 26 | 12 | High |
| Deductions under Chapter VI-A | 18 | 12 | High |
| Profits and gains of business | 15 | 11 | High |
| Income from house property | 9 | 8 | High |
| Double taxation relief | 8 | 7 | High |
| Capital gains | 6 | 5 | Medium |
| Income from other sources | 5 | 4 | Medium |
| Clubbing of income | 4 | 3 | Medium |
| Set-off and carry forward | 3 | 3 | Medium |
Practise Income-tax and Corporate Tax Planning
All 213 questions in this unit. One topic in every unit is free.
Practise this unit