Topic-wise Question Paper Bifurcation of New Syllabus Effective from 2019 June
| S. No. | Chapter | 2019 June | 2019 December |
2020 October Shift I |
2020 October Shift II |
2021 Nov Shift I |
2021 Nov Shift II |
2021 Nov Shift III |
2022 October Shift I |
2022 October Shift II |
2022 October Shift III |
| 1 | Basic Concepts; Recent Amendments – Provision of Assessment Year 2022-23 | 1 | 1 | 1 | – | 1 | 1 | 2 | – | ||
| 2 | Residential status and tax incidence; Exempted incomes; Agricultural income; | 1 | 2 | 1 | – | 1 | 1 | 2 | 2 | ||
| 3 | Computation of taxable income under various heads | 4 | 1 | 3 | 2 | 5 | 5 | 2 | 3 | ||
| 4 | Clubbing of incomes; Set off or Carry Forward and Set off of Losses | – | – | 1 | 2 | – | – | – | 1 | ||
| 5 | Deductions from Gross Total Income | 1 | – | 2 | 1 | – | 1 | 1 | – | ||
| 6 | Advance Payment of Tax; Deduction and Collection of Tax at Source | – | 3 | 1 | 1 | – | – | 1 | 1 | ||
| 7 | Assessment of Individuals; E-filing of income-tax returns | 2 | 1 | 2 | 1 | 2 | – | 2 | |||
| 8 | Corporate Tax Planning: Concepts and significance of corporate tax planning; Tax avoidance versus tax evasion; Techniques of corporate tax planning; | 1 | – | – | – | – | 1 | – | 1 | ||
| 9 | International Taxation: Double taxation and its avoidance mechanism; Transfer pricing | – | 2 | – | – | – | – | – | – | ||
| 10 | Tax considerations in specific business situations: Make or buy decisions; Own or lease an asset; Retain; Renewal or replacement of asset; Shut down or continue operations | – | – | – | – | – | – | – | – | ||
| Passage | |||||||||||
| Total No. of Questions | 10 | 10 | 11 | 7 | 9 | 9 | 10 | 8 | |||
Note: Set off or Carry Forward and Set off of Losses is not covered in the New Prescribed Syllabus of UGC NET JRF but the question asked is October 2020 UGC NET JRF Examination and also asked other examinations so this topic is covered in this book
2019 June to 2022 2023-to-2024
UGC NET JRF Commerce Previous Questions With Explanations – UNIT 10: Income Tax & Tax Planning
Topic-wise Question Paper from 2012 December
| S. No. | Chapter | No. of Questions | Link |
| 1 | Basic Concepts; Recent Amendments – Provision of Assessment Year 2022-23 | Open | |
| 2 | Residential status and tax incidence; Exempted incomes; Agricultural income; | Open | |
| 3 | Computation of taxable income under various heads | Open | |
| 4 | Clubbing of incomes; Set off or Carry Forward and Set off of Losses | Open | |
| 5 | Deductions from Gross Total Income | Open | |
| 6 | Advance Payment of Tax; Deduction and Collection of Tax at Source | Open | |
| 7 | Assessment of Individuals; E-filing of income-tax returns | Open | |
| 8 | Corporate Tax Planning: Concepts and significance of corporate tax planning; Tax avoidance versus tax evasion; Techniques of corporate tax planning; | Open | |
| 9 | International Taxation: Double taxation and its avoidance mechanism; Transfer pricing | Open | |
| 10 | Tax considerations in specific business situations: Make or buy decisions; Own or lease an asset; Retain; Renewal or replacement of asset; Shut down or continue operations | Open | |
| Passage |