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TAXATION I
Knowledge Level
Introduction to taxation
1. a. How does Government encourage and discourage different types of activity to manage the economy of
the country through taxation? 5 June-10
b. Who are liable to pay tax and what are the types of income on which taxes are paid? 5 June-10
2. Discuss the role of Income Tax as source of revenue of the Government of Bangladesh. 5 Dec-11
3. Elaborate the role of the taxation system in the economic development of a country. 10 Dec-12
4. a) Explain the characteristics of a good tax system. 4X3=12
b) Explain the differences between direct and indirect taxes.
c) Write short notes on-
i) Tax impact ii) Tax incidence iii) Tax shifting iv) Progressive tax
v) Digressive tax
` d) What do you know about Multiple tax system?
Introduction to income
1. a. Discuss the concept of resident with that of the nationality of a particular individual. 3 June-10
b. Why it is significant to determine the residential status of an assessee? 3 June-10
c. Is it necessary to differentiate between capital and Revenue? If so why? 2 June-10
2. Can an assessee change ones annual accounts closing date as per ITO 1984? Support your answer
with brief explanation. 4 June-11
3. What do you mean by depreciation allowance? Identify the different categories of depreciation
allowable to an assessee, carrying on business or profession. 4 June -11
4. Find out the income year and assessment year of the assesses whose account year ends on the following
dates: 5 Dec-11
a. 30.06.2011
b. 15.09.2010
c. 31.12.2010
d. 15.03.2009
e. 31.07.2009
5. Explain, the scope of total income of a person depends on the residential status of that person. 5 Dec-11
6. a) Classify an assesses on the basis of person. 3
b) Explain the importance/effect of residential status in determining tax liabilities. 3
Administration and Tribunal
1. Who are the Income Tax Authorities for the purpose of Income Tax Ordinance, 1984 4 June-10
2. What are the power and functions of Income Tax Authorities u/s 6 of ITO 1984? 10 Dec-10
6. Define the following in accordance of Income Tax Ordinance 1984: 3X4=12 Dec-12
(a) Assessee
(b) Company
(c) Fair market value
(d) Perquisite
Tax Holiday