UGC NET Basic concepts Previous Year Questions
JRFSmart holds 42 previous-year questions on Basic concepts from UGC NET Commerce (Paper 2), filed under Unit 10: Income-tax and Corporate Tax Planning, drawn from 21 of the 22 exam papers in the bank (2018–2025). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in Basic concepts
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Agricultural income | 3 |
| Partial integration of agricultural income | 2 |
| Tax liability with agricultural income | 2 |
| Residential status of companies | 1 |
| Computation of gross total income | 1 |
| Residential status | 1 |
| Assessment year, assessee and rounding off | 1 |
| Sequence for computing gross total income | 1 |
| Exempt incomes - sections of section 10 | 1 |
| Pin money | 1 |
| Previous year and assessment year | 1 |
| Income-tax terminology | 1 |
NTA repeat analysis
Basic concepts appears in 21 of 22 papers (95%), which JRFSmart rates as high frequency.
2 questions in this topic have been verified as repeated in more than one paper.
Sample previous-year questions
Rates of Income Tax under new regime applicable for financial year 2021-22 in India are: A. 5% B. 10% C. 12% D. 15% E. 20% Choose the correct answer from the options given below:
If the assessee is engaged in the business of growing and manufacturing tea in India, the agriculture income in that case shall be:
Which of the following statements is correct? A. If a company is an Indian company, then it will automatically be considered a domestic company. B. Foreign company means a company which is not a domestic company. C. The residential status of an Indian…
The scheme of partial integration of tax or non-agricultural income with income derived from agriculture is applicable if an individual has:
Arrange the following points step by step regarding computation of Gross Total Income: A. Computation of Gross Total Income B. Set off and carry forward of Losses C. Clubbing of Income of spouse, minor child etc D. Computation of Income under each head of…
Bret Lee, an Australian cricket player visits India for 100 days in every financial year. This has been his practice for the past 10 financial years. Find out his residential status for the Assessment Year 2023-24.
Identify which of the following statements are True: A. Assessment Year means the period of 12 months commencing on the first day of April every year. B. Rounding off of total income is defined under Section 288B of the Income Tax Act. C. Rounding off of tax…
For assessment year 2025-26, 'Health and Education Cess' shall be levied at the rate of :
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