UGC NET Assessment procedure Previous Year Questions
JRFSmart holds 31 previous-year questions on Assessment procedure from UGC NET Commerce (Paper 2), filed under Unit 10: Income-tax and Corporate Tax Planning, drawn from 16 of the 22 exam papers in the bank (2018–2024). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in Assessment procedure
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| E-filing procedure | 3 |
| Eligibility to file ITR-1 | 3 |
| Tax audit threshold for a business | 2 |
| E-filing an income-tax return | 2 |
| Vivad se Vishwas Act 2020 | 2 |
| Belated return under Section 139(4) | 1 |
| ITR forms | 1 |
| Section 44AB | 1 |
| Updated return under Section 139(8A) | 1 |
| E-filing of income-tax return | 1 |
| Income-tax return forms | 1 |
| E-filing of ITR-1 and ITR-2 | 1 |
NTA repeat analysis
Assessment procedure appears in 16 of 22 papers (73%), which JRFSmart rates as high frequency.
8 questions in this topic have been verified as repeated in more than one paper.
Sample previous-year questions
Arrange the following procedure of e-filing of income tax return in proper sequence: A. Login B. Register C. Verification D. Downloading utility and preparing return E. e-filing Income Tax Return Choose the correct answer from the options given below:
Which of the following cannot use ITR-1 form to file return under the Indian Income Tax Act? A. An individual who is a director in a company. B. An individual who has any asset located outside India C. An individual whose total income does not exceed Rs…
Sequence the procedure for e-filing of ITR-1 and ITR-2: A. Login B. Register C. Verification D. Downloading utility and preparing the Return E. e-Filing Income Tax Return Choose the correct answer from the options given below:
Tax Audit is compulsory in case a person is carrying on a business whose gross turnover/receipts exceeds:
Tax audit is compulsory in case of a person carrying on business whose gross turnover exceeds:
Arrange the following procedure of Income Tax return e-Filing in India: A. Login B. Register C. Verification D. Downloading utility and preparing return E. e-Filing Income Tax Return Choose the correct answer from the options given below:
"Under section 44AB of Income Tax Act, audit is compulsory if a person is carrying on business, whose gross turnover exceeds:
As per the sub-section (8A) of Section 139 of the Income Tax Act, a person may furnish an updated return of his income for the previous year relevant to such assessment year, within ______ from the end of assessment year?
Showing 8 of 31 questions, without answers. Practise the full set with options, the official answer and JRFSmart's explanations.
Practise Assessment procedure
All 31 questions, one topic, with explanations and repeat data. One topic in every unit is free.
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