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BCOC-136: Income Tax Law and Practice

BCOC-136: Income Tax Law and Practice

IGNOU Solved Assignment Solution for 2021-22

If you are looking for BCOC-136 IGNOU Solved Assignment solution for the subject Income Tax Law and Practice, you have come to the right place. BCOC-136 solution on this page applies to 2021-22 session students studying in BCOMG courses of IGNOU.

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BCOC-136 Solved Assignment Solution by Gyaniversity

Assignment Solution

Assignment Code: BCOC-136/TMA/2021-22

Course Code: BCOC-136

Assignment Name: Income Tax Law and Practice

Year: 2021-2022

Verification Status: Verified by Professor


Note: Attempt all the questions.




(This section contains five questions of 10 marks each)


Q1) Explain the procedure of Tax payment and filing of return of Income. (10)

Ans) The procedure of Tax payment and filing of return of Income is as follows:


Mode of Payment of Tax

Tax can be paid in any of the following modes:

  1. Physical Mode: Payment can be made at the chosen bank by presenting a hard copy of the challan.

  2. Electronic Mode: The electronic option of payment is available. E-payment mode is another name for it. Payment by E-payment option is required for a company that is required to have its accounts audited under section 44AB of the Income Tax Act.


Payment of Advance Tax

Firms should also pay Advance Tax on due dates based on their projected tax liability for the year. Advance tax, often known as the 'Pay as you Earn Scheme,' is due if a year's tax burden exceeds Rs. 10,000/-. It is paid in the year in which the money is received.


Filing of Return of Income

  1. Regardless of the amount of income or loss, every company is required to file an income tax return.

  2. Returns of income can be filed electronically with or without digital signatures.

  3. A partnership firm may also use an electronic verification code to file its income tax return (EVC).

  4. If the firm's accounts are subject to audit under section 44 AB, it must submit a return electronically with a digital signature.

  5. The firm's return of income should typically be signed by a designated partner; however, if the chosen partner is unable to sign for whatever reason, or if there is no designated partner, any partner may sign the return.

  6. In the event of an LLP, the managing partner must sign the return of income.

  7. The income tax authorities must file a return of income in the approved format.

  8. For this purpose, the income tax return must be filed on or before the deadline.


Q.2 Explain the provisions relating to Gratuity u/s 10 (10) and Commuted pension u/s (10)10A. (10)

Ans) A gratuity is a payment provided by the employer to his employee for no reason. It is a gift or present given in exchange for favours provided in the event of retirement or death. It is given in appreciation of the employee's lengthy and meritorious service. The concept was legalised in 1972 by the Payment of Gratuity Act. Even though the statute does not apply, all employers invariably provision for gratuity payment to their employees in their employment contracts. If the employee survives at the time of retirement, the gratuity is paid to him; if he dies before retirement, the payment is paid to his wife or children.


The following are the provisions for gratuity:


In the Case of Government Employees [Sec10(10)(i)]

Employees of the federal, state, and local governments receive death – cum – retirement gratuities that are completely tax-free.


In the Case of Employees Covered by the Payment of Gratuity Act, 1972 [Sec 10(10)(ii)]

Employees of the federal, state, and local governments receive death – cum – retirement gratuities that are completely tax-free.


i) 15 days salary (7 days in the case of seasonal employees) for each year of service (service of more than 6 months is considered one year of service) based on salary last drawn, i.e. 15 days salary x length of service, or $20,000 as maximum amount; or Actual amount of gratuity received, whichever is less Actual gratuity received less exempted gratuity (Meaning of salary for gratuity computation = Last drawn salary + D.A. last drawn by the employee but omitting all other payments)


Commutation of Pension Section 10 (10A): When an employee receives a lump payment as a consideration for commuting his pension, the amount received is treated as salary in his hands and is taxable as follows:


a) Commuted Pension Received by Government Employees: Any commuted pension received by a government employee is totally exempt, as is the entire commuted amount of a government servant's pension who voluntarily resigns and joins the services of a public sector business.


b) Commuted Pension Received by Non-Government Employees: In this situation, a commutated pension is tax-free to the extent mentioned below:

i) The commuted value of 1/3rd of the total pension shall be exempt if the employee is receiving gratuity.

ii) Otherwise, the commuted value of 12 percent of the whole pension is exempt.


Any excess over such exempted amount is taxed as salary where the pensioner pays tax at a higher slab rate due to commuted pension taxation; he is entitled to relief under section 89. (1). Pension arrears are taxable whether or not they are received.


Q.3 What is Annual Value? Explain the various deductions which are allowed from annual value u/s 24. (10)

Ans) The assessed must pay tax on the annual worth of the home he owns. As a result, it's critical to figure out the property's annual value. The annual worth of a home property, according to Section 23(1) (a) of the Income Tax Act of 1961, is:

  1. The amount for which the property could be expected to rent year after year; alternatively

  2. The actual amount of rent received or receivable by the owner in respect of the property when it is let, and the actual rent received or receivable by the owner in respect of the property is more than the reasonable rent.


Note: To assess the annual worth of the property, any taxes charged by the local government and paid by the owner should be deducted.


The annual value of each residential property is its reasonable rent, according to the definition above. However, if the actual rent is higher than the fair rent, the annual value will be the actual rent received, or receivable. It's worth noting that annual value isn't just defined by actual or acceptable rent. If the yearly value of a residential property is determined by a rent controller under the Rent Control Act, the annual value cannot exceed the rent determined by the Rent Controller. If the actual rent is higher than the rent set by the rent controller, the actual rent becomes the yearly value.


As you can see from the description above, annual value is determined by a variety of factors. They are as follows:

  1. Municipal valuation is determined by the local government and is based on the property's ability to generate money. It is used to compute the amount of house tax that the owners must pay.

  2. The amount of rent received or due from the tenant.

  3. Standard rent is the rent set by the Rent Controller under the Rent Control Act, while reasonable rent/fair rent is the rent of identical homes in the same neighbourhood.


Even if fair rent and municipal value are higher than the standard rate, they will not be taken into account where the standard rent applies. When a person buys a home, he has the option of living in it or renting it out. The annual worth of a house property would be different for a house that is rented out and occupied by the owner for his personal use.


House property is separated into the following groups for the purposes of calculating annual value:

  1. House which is let out.

  2. House which is occupied by the owners for residential purposes.


Q.4 Explain the provisions relating to exemption of income for non-resident assessee. (10)

Ans) The provisions relating to exemption of income for non-resident assessee are as follows:

  1. Interest earned by a non-resident on certain stocks or bonds [Sec.10 (4)] (with effect from 2006-07).

  2. Interest on Saving Certificates [Section 10 (4B)]: This exemption is granted to non-resident individuals of Indian descent or Indian citizens who purchased saving certificates in foreign currency outside of India.

  3. Tax on Foreign Technicians' Remuneration [Sec.10 (5B)]: With effect from AY 2003-04, it is no longer an exemption.

  4. Income as an Employee of a Foreign Firm [Sec.10(6)(vi)]: This exemption is available if the employee spends more than 90 days in India during the fiscal year and the enterprise has no foreign trade in India.

  5. Remuneration for Training Period [Section 10 (6) (xi)]: It must be received by a foreign corporate employee from the foreign government.

  6. Tax Paid on Behalf of Foreign Companies in Respect of Certain Income [Sec.10 (6)]: The income must have been obtained between 1/4/1976 and 31/3/2002, and the tax liability must have been in the form of a royalty or technical fee paid from the Indian government.

  7. Exempted Incomes Companies associated to security in India [Sec.10(6c)] receive income from overseas corporations for delivering technological services.

  8. Allowances or Perquisites Outside India [Sec.10 (7)]: The Government of India provides such allowances or perquisites to Indian citizens.

  9. Reimbursement from a foreign government as part of the Cooperative Technical Assistance Program [Sec.10 (8)].

  10. Advisor's income [Section 10(8A)]


This exemption is allowed for the appointment of advisor under agreement between International Organization and Central Government and remuneration is paid to him is out of its technical Assistance grant.


Q.5 Discuss the provisions relating to Voluntary Retirement u/s 10 (10C) (10)

Ans) If any employee of a Public Sector Company or any other company or authority established under any act, any corporation or cooperative society, university or Indian institute of technology established under any central or provincial act, or any management institute notified by the central government, takes voluntary retirement from his service, the entire amount received or receivable in this connection is exempt up to a maximum limit of Rs. 5,00,000. A maximum exemption of Rs. 5,00,000 will be permitted. Employees of such enterprises that are well-known throughout India or in a particular state, and which are notified by the central government, will also be eligible for a tax exemption of up to Rs 5,00,000. If an assessed person receives money in instalments through such a scheme, he will be eligible for this exemption up to a maximum of Rs. 5,000,000.


At least one of the following will be tax-free:

  1. Actual compensation amount received

  2. Salary of 3 months service period of full year service length

  3. Remaining month of service x salary at the time of retirement

  4. Maximum amount Rs 5, 00,000


[Meaning of Salary- Basic salary + Dearness Pay +Dearness allowance (if it is

under terms of employment) + Commission at fixed percentage on sale (if any)]





(This section contains five short questions of 6 marks each)

Q6) Mr Amit came to India for the first time on July 10, 2020, and stayed up to February 28, 2021, Determine his residential status for the assessment year 2021-22. (6)

Ans) Condition 1: A person was in India for a period or periods totalling 182 days or more in the preceding year.


10th July 2020                                - 31st July 2020                               = 22 days

1st August 2020                             - 31st August 2020                          = 31 days

1st September 2020                       - 30th September 2020                   = 30 days

1st October 2020                           - 31st October 2020                        = 31 days

1st November 2020                       - 30th November 2020                    = 30 days

1st December 2020                        - 31st December 2020                     = 31 days

1st January 2021                             - 31st January 2020                         = 31 days

1st February 2021                           - 28th February 2020                      = 28 days

                                                                                                           = 234 days


Mr. Amit is an Indian resident for the assessment year 2021-2022 since he spent more than 182 days in India in the preceding assessment year 2020-2021.


Q7) Gita, Sita and Mita are partners of a firm with equal shares. The profits and loss accounts for the year ended 31.3.21 shows a net profit of Rs 99,750 after debiting the following as per deed:

(i) Slaries of Rs 17,000 and Rs 18,000 to Gita and Sita respectively

(ii) Bonus to Mita Rs 15,000

(iii) Rs 5,000 for interest on Capital to Gita calculated @ 20%.

(iv) Rs 15,000 for rent of the business premises paid to Sita.

(v) Commission of Rs 5,000 to Mita.

Compute Book profit and the total income of the firm for the assessment Year 2021-22, assuming that it is a professional firm, and all are working partners (6)



Q8) Explain the provision relating to ‘Profits in Lieu of Salary’ (6)

Ans) As previously indicated, the term salary covers any profit in place of income. According to Section 17(3), the above term comprises:


1) When an employee's job is terminated or his terms of employment are changed, he receives compensation.

i) Compensation is a capital receipt in the sense that it is the source of income, i.e. the pay. Unless they are considered as income, capital gains are not taxable. The termination remuneration in this situation is particularly recognised as profit in lieu of wages. Compensation like this is taxable as salary.

ii) The employee's terms and circumstances of work may be amended in the future; the employee will get lesser income in exchange for an instant lump sum payment. A pay-out like this is taxable as a salary.

2) Payments from an unidentified fund Any payment received by an assessed from an unrecognised provident fund or any fund (that is not an approved superannuating fund) that consists of the employer's contribution plus interest on that contribution is taxable as profits in lieu of salary.


Specific Exemptions

The following payments, however, do not constitute profits in lieu of salary 

i) [Section10(10)] Exempt Gratuity

ii) Commuted Pension-Section 10 Exempted Value (10A)

iii) Section 10 exempts a certain amount of retrenchment compensation (10B)

iv) Section 10: Payment from the Statutory Provident Fund (11).

v) Recognized Provident Fund-Section 10 amount exempted (12).

vi) Section 10: Payment from an Approved Superannuation Fund (13).

vii) Allowance for House Rent.


Q9) What is the provision applicable for Additional deprecation on new machinery or plant u/s section 32. (6)

Ans) Section 32 (1) I Additional Depreciation on New Machinery or Plant Additional depreciation (in addition to regular depreciation) must meet the following criteria:

  1. Involved in the manufacture or production of any item or thing, as well as the generation, transmission, or distribution of electricity.

  2. After March 31, 2005, new plant and machinery was installed and acquired.


There are a few exceptions to the rule that assets cannot be depreciated further:

  1. Ships and planes.

  2. Any machinery or plant that was utilised by another person, either within or outside India, prior to its installation by the assessee.

  3. Any machinery or plant that is installed in an office building, a residential unit, or a guest house.

  4. Any office equipment or vehicles used for transportation.

  5. Any machinery or plant that is eligible for a tax deduction of 100 percent in the first year.


i)   Additional depreciation at a rate of 20% of the asset's true cost if purchased and installed after March 31, 2005. If an asset is used for less than 180 days, only 10% depreciation is allowed, while the remaining 10% is allowed in the following year.

ii) If a payment (or aggregate of payments made to a person in a day) for the acquisition of any depreciable asset exceeds Rs.10,000 and is not made by an account payee cheque/ draught or through the use of an electronic clearing system through a bank account, such payment is not eligible for additional depreciation.

iii) If new plant and machinery are purchased for the purpose of establishing an undertaking in a notified backward area in Andhra Pradesh, Bihar, Telangana, or West Bengal between April 1, 2015, and March 31, 2020, an additional depreciation of 35 percent, rather than 20 percent, would be paid. If machinery is used for less than 180 days, the rate is reduced to half, or 17.5 percent, with the remaining 17.5 percent allowed the next year.

iv) When calculating WDV for the next year, further depreciation will be allowed to be deducted.


Q10) Find out the taxable value of the Interest free/Concessional loan as per rule 3(7) (i). (6)

Ans) The following considerations must be taken in mind when making an interest-free or concession loan to an employee [Rule 3(7)(i)]:

  1. In the previous year, the loan was given to the employee or a member of his family (spouse, children and their spouses, Parents, Servants, and dependents) by his employer or on his behalf.

  2. The maximum outstanding monthly sums will be used to compute interest.

  3. The taxable value of the loan is the amount equal to the interest calculated at the State Bank of India's annual rate on the 1st day of the preceding year.

  4. If the loan is used to treat one of the diseases listed in Rule 3A, no value is taxable.

  5. The whole amount of the loan shall not be included in the employee's income if the total amount of the loan does not exceed Rs 20,000.



a) Every financial year, the State Bank of India publishes the interest rate for such loans.

b) The aggregate outstanding balance for each loan as of the last day of each month is referred to as the maximum outstanding monthly balance.





(This section contains two short questions of 10 marks each)


Q11) Write short note:


a) Defective return u/s 139(9)

Ans) If the officer believes the assessee's return of income is incorrect, he may notify him of the error and give him 15 days to correct it. If the assessee submits the return beyond the due date, it will be considered invalid, and the assessee will be believed to have failed to file the return. The assessing officer may forgive the assessee's delay and treat the return as legitimate if the assessee submits the return after the 15-day period has passed but before the assessment is made.


b) Deduction u/s80E

Ans) Eligibility: An individual assessee or a relative who has taken out a loan for higher full-time education is eligible for this deduction.


Conditions for Deduction: The assessee is entitled to a deduction in the prior year in which he begins paying interest on the loan, as well as in the following seven preceding years, or until the entire amount of interest is paid (whichever is earlier). This deduction is also available for relatives who are pursuing higher education.


Quantum of Deduction: This deduction is available to an individual for interest paid in full on a loan obtained from a financial institution in the previous year for the purpose of pursuing higher education.



  1. The term "relative" refers to a person's spouse, children, or pupils for whom the person is the legal guardian.

  2. Engineering, including architecture, medical science, graduate, and postgraduate management, and applied science, including mathematics and statistics, are all examples of higher education.


c) Entertainment allowance u/s 16 (ii)

Ans) Senior officers are usually given an entertainment allowance. Employees are given allowances by their employers to spend on customer service. A stipend for amusement is included in the remuneration. As a result, it is the first item to be added to the salary income. After then, a deduction for entertainment allowance, which is paid to both government and non-government employees, will be allowed, as stated below.


Government Employee: The least of the following will be allowed as a deduction:

  1. Rs. 5,000, or

  2. 1/5th or 20% of the employee’s salary, or

  3. Amount of entertainment allowance granted during the year.


Meaning of Salary: Only base wage will be considered for amusement allowance. Any additional allowance, including dearness allowance (despite being within terms of employment), fixed percentage of commission on turnover, and dearness pay, should not be included in the salary for the purpose of entertainment allowance deduction.


Non-Government Employee: The deduction of entertainment allowance from nongovernment employees has been removed since the assessment year 2002-03.


d) Bond washing transactions (10)

Ans) These transactions aren't real; they're a way to avoid paying taxes. Interest on securities is usually paid half-yearly or yearly on set dates. Because the entire amount of interest is considered the income of the person who happens to be the owner on the due date of interest, some astute people sell their stocks to friends or relatives a few days before the due date and then buy them back a few days later. As a result, they do not possess the securities on the due date, and they are not liable to pay tax on the interest earned on the securities. They sell their securities to those whose total income, including interest from securities, does not above the taxable threshold.


Limit, or if it exceeds that limit, it is less than the seller's, so either no tax will be due on the interest, or the tax will be paid at a lower rate. As a result, the seller is completely free of tax, and the buyer is also free of tax because his income is below the minimum taxable limit; even if the buyer's income exceeds the minimum taxable limit, he will pay tax at a lower rate, which is in fact secretly paid by the seller on the buyer's behalf. Bond washing transactions are what they're called. The conventional rule that tax is required on the due date of interest by the person who owns the securities does not apply to bond washing transactions. To counteract this type of tax avoidance, the Assessing Officer has the authority to include the entire interest in bond washing transactions in the transferor's income rather than the transferee's income.


Q12) Explain the following questions:


a) Provisions of rent-free accommodation when accommodation is provided by any other employer

Ans) All employees are classified into two categories for the purpose of valuing rent-free housing, according to rule 3(1).


Government Employees: The following are included under this category:


  1. Government employees from both the federal and state levels.

  2. Government employees on deputation who are now serving with any government-controlled entity or undertaking. Employees of foreign governments are not included in this category. They are classified as part of the second group.


Other than Government Employees: This group includes all employees who are not covered by the first (A) category.


Types of Rent-free Accommodation: The type of accommodation supplied by the employer to his employee can fall into one of two categories:


Unfurnished accommodation: The term "unfurnished" refers to a space that isn't furnished with any furniture or other amenities.

i) Furnished accommodation: Furnished housing includes furniture and other facilities such as a television, refrigerator, air conditioning plant or equipment, and other household appliances, among others. Furthermore, such housing may be supplied for free or at a reduced charge.


In the event that the government provides housing to its employees:


Where the Accommodation is Unfurnished: The value shall be the licence fee decided by the Union or State Government in respect of accommodation in line with its laws, as reduced by the rent actually paid by the employee.


Valuation = License fee determined by Central or State Government in respect of accommodation in accordance with the rules framed by that government – Rent actually paid by the employee.


Where the Accommodation is Furnished: The value of a perquisite shall be calculated as if it were an unfurnished accommodation (i.e. value Salaries calculated as per clause I above). The cost of furniture (including televisions, radios, refrigerators, other household appliances, air conditioning plant or equipment) or, if the furniture is hired from a third party, the real hiring rates paid or payable for the same, shall be included to the value. Any charges paid or payable for such furniture by the employee during the previous year will be deducted from the furniture's value.


Valuation = as unfurnished + 10% of the cost of furniture installed in the accommodation (if the furniture is owned by the Government)


The government pays the actual rent or hire of furniture fitted in the accommodation (if the furniture installed in the accommodation has been taken on hire by the Government)


For the valuation:


Meaning of salary = Basic salary due (except advance and arrears of salary) + Dearness allowance or pay (if under the terms of employment) + fees + bonus and commission + all other taxable allowances (excluding the portion not taxable) + any monetary payment (by whatever name called), but does not include the following:

i) Employer's payment to the assessee's Provident Fund (which is not under the terms of employment) Dearness Allowance or Dearness Pay (which is not under the terms of employment)

ii) Allowances that are exempt

iii) Any Perquisites under Section 17 and their Value (2).

iv) Any payment or expenditure specifically excluded under the proviso to sub clause (iii) of clause (2) (relating to an employee's stock option plan or scheme) or the proviso to clause (2) of section 17 (relating to medical facility or reimbursement of medical expenses); any lump sum payment received at the time of termination of service, voluntary retirement, or superannuation.

A house, flat, farmhouse, or part thereof, or lodging in a hotel, motel, service apartment, guest house, caravan, mobile home, ship, or other floating construction are all examples of "accommodation."


The provision of a rent-free official dwelling to a judge of a high court or a judge of the Supreme Court is tax-free.


Rent-free housing provided to a member of parliament, a union minister, or a leader of the opposition in parliament is tax-free.



Ans) The Central Board of Direct Taxes is the highest authority in charge of enforcing direct tax legislation. It is part of the Department of Revenue, which is part of the Government of India's Ministry of Finance. It is led by a Chairman and consists of six members. It gives the Chief Commissioners of Income Tax and the Commissioners of Income Tax jurisdiction.


The CBDT is supported by its affiliated offices, namely the Directorates, which are overseen by the Director-General. These Directorates are:

  1. Directorate of Income Tax

  2. Directorate of Audit

  3. Directorate of Research, Statistics & Public Relations

  4. Directorate of Management Services

  5. Directorate of Systems

  6. Directorate of Investigation

  7. Directorate of Recovery


The CBDT is primarily a policy-making body which is administered by many tax officers Act, the following chart will show the organization set up:

Their functions in brief are as follows:


Inspectors: They are mostly in charge of outdoor duties such as surveys and inquiries for the assessing officers' support.


Income Tax Officers: Assessing officers are in charge of processing returns, assessments, collection, and recovery, as well as other connected concerns under their jurisdiction.


Deputy Commissioners: Assistant Commissioners/Income Tax Officers are supervised and guided by them.

  1. The Assessing Officer is the Dy. Commissioner (Assessment), to whom major cases are allocated for assessment and other relevant considerations.

  2. Appeals against orders of Assistant Commissioners and Income Tax Officers are heard and decided by the Dy. Commissioner (Appeal).


Commissioners of Income Tax: They oversee the work of Dy. Commissioners in their jurisdiction and report to the CBDT via their Chief Commissioners. Within their charge, they delegate jurisdiction to Dy. Commissioners. They are not permitted to interfere with the Dy. Commissioners' performance of judicial duties (Appeal).


Commissioners of Income Tax (Appeals): They are given appeal jurisdiction in matters that are relatively important from a revenue standpoint. The Dy. Commissioner hears and decides appeals in matters that aren't as serious (Appeal).


Chief Commissioners of Income Tax: They serve as a link between Commissioners and the CBDT and are in charge of the administration and operation of the offices in their respective zones.


c) Provisions relating to Income from assets transferred to daughter in law u/s 64 (1) (vi)

Ans) Income derived from the direct or indirect transfer of an asset by an individual on or after June 1, 1973, without due regard to the son's wife (daughter-in-law), is included in the transferor's total income.


d) Provisions relating to set off of losses from owning and maintaining racehorse’s u/s 74 A (3) (10)

Ans) 'Not Set Off' is a phrase that means "not set off." Losses incurred in the activity of owning and maintaining racehorses may be carried forward for a maximum of four assessment years after the year in which they were initially computed. These 'Not Set off Losses' can be carried forward, but they can only be set off against the profits of owning and maintaining racehorses if the activities are continued until the losses are carried forward. If racehorse-related operations are ceased, losses from such discontinued business cannot be carried forward.


Losses of Firms

The profits of the firm are shared among the partners and are tax-free in their hands, but the losses of the firm are not shared among the partners. The law relating to set off and carry forward of losses by businesses is largely the same as that detailed in the previous pages, but there are a few key elements to remember:

  1. The firm, not the partners, can only set off, carry forward, and set off their own losses.

  2. Business losses that are "Not Set Off" by a company can be carried forward for up to eight assessment years and offset against future business income.

  3. Unabsorbed depreciation, capital expenditures on scientific research, and family planning expenses can all be carried forward and set off in later assessment years, and there is no temporal limit on how long they can be carried forward.

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