Mock Test Paper - Series I: November, 2024

Date of Paper: 25th November, 2024

Time of Paper: 2 P.M. to 5 P.M.

INTERMEDIATE COURSE: GROUP - I

PAPER – 3: TAXATION
Time Allowed – 3 Hours Maximum Marks – 100
SECTION – A: INCOME TAX LAW (50 MARKS)
Working Notes should form part of the answer. Wherever necessary, suitable
assumptions may be made by the candidates and disclosed by way of a note.
However, in answers to Questions in Division A, working notes are not
required.
The relevant assessment year is A.Y.2024-25.
Division A – Multiple Choice Questions
Write the most appropriate answer to each of the following multiple choice
questions by choosing one of the four options given. All questions are
compulsory.
1. Mr. Raja, an Indian citizen, aged 61 years, has set-up his business
in Canada and is residing in Canada since 2009. He owns a house
property in Canada, half of which is used by him for his residence
and half is given on rent (converted into INR is ` 12,00,000 p.a.).
He purchased a flat in Delhi on 13.10.2019. He has taken a loan
from Canara Bank in India of ` 34,00,000 for purchase of this flat. The
interest on such loan for the F.Y. 2023-24 was ` 3,14,000 and
principal repayment was
` 80,000. Mr. Raja has given this flat on monthly rent of ` 32,500
since April, 2023. The annual property tax of Delhi flat is ` 40,000
which is paid by Mr. Raja, whenever he comes to India to meet his
parents. Mr. Raja visited India for 124 days during the previous year
2023-24. Before that he visited India in total for 366 days during the
period 1.4.2019 to 31.3.2023.
He had a house in Ranchi which was sold in May 2021. In respect of
this house, he received arrears of rent of ` 2,96,000 in February 2024
(not taxed earlier).
Mr. Raja has sold 10,000 listed shares @ ` 480 per share of A Ltd.,
an Indian company, on 15.9.2023, which he acquired on 05-04-2017
@ ` 100 per share. STT was paid both at the time of acquisition as
well as at the time of transfer of such shares.
On 31-01-2018, the shares of A Ltd. were traded on a recognized
stock exchange as under:
Highest price - ` 300 per
share Average price - ` 290
1
per share

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 Lowest price - ` 280 per share
Mr. Raja wants to pay tax under default tax regime under section
115BAC.
Based on the facts of the case scenario given above, choose the most
appropriate answer to the following questions:-
(i) What would be the residential status of Mr. Raja for the A.Y.
2024-25?
(a) Resident and ordinarily resident in India
(b) Resident but not ordinarily resident in India
(c) Non-resident
(d) Deemed resident
(ii) What would be amount of income taxable under the head
“Income from house property” in the hands of Mr. Raja for the
A.Y. 2024-25?
(a) ` 2,52,200
(b) ` 1,38,200
(c) ` 9,78,200
(d) ` 10,92,200
(iii) What amount of capital gain would arise in the hands of Mr.
Raja on transfer of shares of A Ltd?
(a) ` 18,00,000
(b) ` 19,00,000
(c) ` 20,00,000
(d) ` 38,00,000 (3 x 2 Marks)
2. Mr. Anay (aged 52 years), is a CEO of XYZ Enterprise Limited. During
the previous year 2023-24, he earned salary of ` 1,65,00,000 and
long-term capital gain on sale of listed equity shares (STT paid)
amounting to
` 1,06,500. He earned interest of ` 4,82,778 on saving bank account.
Further, he has provided the following other information for filing his
return of income:
He does not receive house rent allowance from his employer. Mr.
Anay took a loan from State Bank of India on 27 th October 2021 for
repairing his house (self-occupied) at Delhi and paid interest on such
borrowings of ` 80,000 and ` 1,50,000 towards principal amount
during the previous year 2023-24.
Mr. Anay has made the following payments towards medical
insurance premium for health policies taken for his family members:
Medical premium for his brother: ` 13,500 (by
cheque) Medical premium for his parents: ` 17,670
3
(by cheque)
Medical premium for self and his wife: ` 21,000 (by cheque).

4
He also incurred ` 6,400 towards preventive health check-up of his
wife in cash. He deposited ` 1,00,000 towards PPF. He also
deposited
` 50,000 and ` 2,50,000 towards Tier I and Tier II NPS A/c,
respectively.
He has paid ` 5,30,000 as advance tax. His employer has deducted
tax at source of ` 51,89,000. He is of the opinion that the balance
amount of tax, if any, he will pay on 27th July 2024.
Mr. Anay shift out of the default tax regime under section 115BAC.
Based on the facts of the case scenario given above, choose the most
appropriate answer to the following questions:-
(i) What would be the amount of deduction available to Mr. Anay
under Chapter VI-A for the assessment year 2024-25?
(a) ` 2,04,070
(b) ` 2,42,670
(c) ` 2,52,670
(d) ` 2,02,670
(ii) Assume that, for the purpose of answering this question
alone, that Mr. Anay pays rent of ` 65,000 per month for his
rented house at Mumbai to Mr. C, a resident individual. Is Mr.
Anay liable to deduct TDS on such rent? If so, what would be
the rate and amount of TDS?
(a) Yes, Mr. Anay is liable to deduct TDS @ 3.75%
amounting to
` 2,438 every month i.e., at the time of payment of such
rent
(b) Yes, Mr. Anay is liable to deduct TDS @5%
amounting to
` 3,250 every month i.e., at the time of payment of such
rent
(c) Yes, Mr. Anay is liable to deduct TDS @5%
amounting to
` 39,000 in the month of March 2024
(d) No, Mr. Anay is not liable to deduct TDS, since he is a
salaried person
(iii) What would be the amount of interest chargeable under
section 234B on account of short payment of advance tax?
(a) ` 1,980
(b) Nil
(c) ` 3,130
(d) ` 2,410 (3 x 2 Marks)

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3. On 20.10.2023, Piya (minor child) gets a gift of ` 20,00,000 from her
father’s friend. On the same day, the amount is deposited as fixed
deposit in Piya’s bank account. On the said deposit, interest of `
13,000 was earned during the P.Y. 2023-24. In whose hands the
income of Piya shall be taxable? Also, compute the amount of income
that shall be taxable if both parents pay tax under default tax
regime.
(a) Income of ` 20,11,500 shall be taxable in the hands of Piya’s
father.

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 (b) Income of ` 20,13,000 shall be taxable in the hands of Piya’s
father.
(c) Income of ` 20,11,500 shall be taxable in the hands of Piya’s
father or mother, whose income before this clubbing is higher.
(d) Income of ` 20,13,000 shall be taxable in the hands of Piya’s
father or mother, whose income before this clubbing is higher.
(2 Marks)
4. Rohit, a resident Indian, has incurred ` 15,000 for medical treatment
of his dependent brother, who is a person with severe disability
and has deposited
` 20,000 with LIC for his maintenance. Rohit shifts out of the default
tax regime for A.Y. 2024-25. Rohit would be eligible for deduction
under section 80DD of an amount equal to –
(a) ` 15,000
(b) ` 35,000
(c) ` 75,000
(d) ` 1,25,000 (1 Mark)

Division B – Descriptive Questions

Question No. 1 is compulsory.
Attempt any two questions from the remaining three questions.
1. Mr. Amit, aged 45 years, a resident Indian has provided you the
following information for the previous year ended 31.03.2024
(i) He received royalty of ` 2,88,000 from abroad for a book
authored by him in the nature of artistic. The rate of royalty as
18% of value of books and expenditure made for earning this
royalty was ` 40,000. The amount remitted to India till 30th
September, 2024 is ` 2,30,000.
(ii) He owns an industrial undertaking established in a SEZ and
which had commenced operation during the financial year
2021-22. Total turnover of the undertaking was ` 200 lakhs,
which includes `140 lakhs from export turnover which have
been received in India in convertible foreign exchange on or
before 30.9.2024. Profit from this industry is ` 20 lakhs.
(iii) He was holding 30% equity shares in TSP (P) Ltd., an Indian
company. Company allotted shares to shareholders on 1st
October, 2020. The paid up share capital of company is ` 20
lakh divided into 2 lakh shares of ` 10 each which were issued
at a premium of ` 30 each.
He sold all these shares on 30th April, 2023 for ` 60 per share.
Equity shares of TSP (P) Ltd. are listed on National Stock
Exchange and Mr. Amit has paid STT both at the time of
acquisition and transfer of such shares. FMV on 31.1.2018 was
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 ` 50 per share.
(iv) Received ` 30,000 as savings bank deposits.
(v) He occupies ground floor of his residential building and has let
out first floor for residential use at an annual rent of `
2,28,000. He has paid

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 municipal taxes of ` 60,000 for the current financial year. Both
floor are of equal size.
(vi) He paid insurance premium of ` 39,000 on life insurance policy
of son, who is not dependent on him and ` 48,000 on life
insurance policy of his dependent father.
(vii) He paid tuition fees of ` 42,000 for his three children to a school.
The fees being ` 14,000 p.a. per child.
You are required to compute the total income and tax liability of Mr.
Amit under normal provisions for the A.Y. 2024-25. (15 Marks)
2. (a) Mrs. Riya, aged 62 years, was born and brought up in New
Delhi. She got married in Russia in 1996 and settled there since
then. Since her marriage, she visits India for 60 days each year
during her summer break. The following are the details of her
income for the previous year ended 31.03.2024:
S. Particulars Amount
No. (in `)
1. Pension received from Russian Government 65,000
2. Long-term capital gain on sale of land at New 3,00,000
Delhi (computed)
3. Short-term capital gain on sale of shares of 60,000
Indian listed companies in respect of which
STT was paid both at the time of acquisition
as well as at the time of sale (computed)
4. Premium paid for self to Russian Life 75,000
Insurance Corporation at Russia
5. Rent received (equivalent to Annual Value) in 90,000
respect of house property in New Delhi
You are required to ascertain the residential status of Mrs. Riya
and compute her total income in India for Assessment Year
2024-25 under default tax regime. (6 Marks)
(b) Mr. Sameer, aged 52 years, provides you the following
information and requests you to determine his advance tax
liability with due dates for the financial year 2023-24.
Estimated tax liability for the financial year ` 80,000
2023-24
Tax deducted at source for this year ` 12,000
(4 Marks)
3. (a) Mr. Piyush runs a sole proprietorship firm and owns four
machines which was put in use for business in March, 2022. The
depreciation on these machines is charged @ 15%. The written
down value of these machines as on 1st April, 2023 was `
7,70,000. Two of the old machines were sold on 15th July,
2023 for ` 10,00,000. A second hand plant was bought for `
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6,10,000 on 30th December, 2023.

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 Further, Mr. Piyush has furnished the following particulars
relating to payments made and expenditure incurred towards
scientific research for the year ended 31.3.2024:
Sl. Particulars ` (in lakhs)
No.
(i) Payment made to UV University, an 15
approved University
(ii) Payment made to Satywati College 17
Compute the following for Assessment Year 2024-25
(i) Claim of depreciation
(ii) Capital gains liable to tax
(iii) Deduction available under section 35 if he has shifted
out of the default tax regime (6 Marks)
(b) Mr. Asif bought a vacant land for ` 80 lakhs in March 2005.
Registration and other expenses were 10% of the cost of land.
He constructed a residential building on the said land for ` 100
lakhs during the financial year 2006-07.
He entered into an agreement for sale of the above said
residential house with Mr. Hari (not a relative) in July 2023. The
sale consideration was fixed at ` 600 lakhs and on the date of
agreement, Mr. Asif received ` 20 lakhs as advance in cash. The
stamp duty value on that date was ` 620 lakhs.
The sale deed was executed and registered on 10-2-2024 for
the agreed consideration. However, the State stamp valuation
authority had revised the values, hence, the value of property
for stamp duty purposes was ` 670 lakhs. Mr. Asif paid 1% as
brokerage on sale consideration received.
Subsequent to sale, Mr. Asif made investments in NHAI bond: `
45 lakhs on 29-5-2024 and ` 15 lakhs on 12-7-2024.
Compute the Capital Gain chargeable to tax for A.Y.
2024-25. Cost Inflation Index: F.Y. 2004-05 113
F.Y. 2006-07 122
F.Y. 2023-24 348 (4 Marks)
4. (a) Vijay Prasad, a non resident aged 50 years furnishes the following
information of the income from India for the year ended on 31-
03-2024:
Income by way of salary (computed) 2,75,000
Short term capital loss (1,85,000)
Business income - Retail business 1,20,000
Business income - whole sale business (1,00,000)

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 Brought forward business loss (A.Y. 2021-22) (1,35,000)
Long term capital gain from sale of building 2,00,000
Lottery winnings (gross) 45,000
Contribution to provident fund and NSC 1,50,000
Income of minor daughter Manisha from special 2,00,000
talent
Compute his income tax liability assuming opts out of
that he the
default tax regime under section 115BAC. (6 Marks)
(b) Mr. Kailash, a resident and ordinarily resident in India, could not
file his return of Income for the assessment year 2021-22 before
due date prescribed under section 139(1). Advise Mr. Kailash
as a tax consultant.
What are the consequences for non-filing of return of Income
within the due date under section 139(1)?
OR
(b) Mr. Naksh has undertaken certain transactions during the
F.Y.2023-24, which are listed below. You are required to identify
the transactions in respect of which quoting of PAN is
mandatory in the related documents–
S. Transaction
No.
1. Payment of life insurance premium of ` 40,000 in the
F.Y.2023-24 by account payee cheque to LIC for
insuring life of self and spouse
2. Payment of ` 1,10,000 to RBI for acquiring its bonds
3. Applied for issue of credit card to SBI
4. Payment of ` 1,00,000 by account payee cheque to
travel agent for travel to Singapore for 3 days to visit
(4 Marks)

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 SECTION B – GOODS AND SERVICES TAX (50 MARKS)
QUESTIONS
(i) Working Notes should form part of the answers. However, in answers to
Questions in Division A, working notes are not required.
(ii) Wherever necessary, suitable assumptions may be made by the candidates,
and disclosed by way of notes.
(iii) All questions should be answered on the basis of position of the GST law as
amended by provisions of the CGST Act, 2017 and the IGST Act, 2017 as
amended by the Finance Act, 2023, including significant notifications and
circulars issued, up to 30th June, 2024.
Division A - Multiple Choice Questions (MCQs)
Write the most appropriate answer to each of the following multiple-choice
questions by choosing one of the four options given. All questions are
compulsory.
Total Marks: 15 Marks
Case Scenario 1
FUTURE Insurance Ltd. is an insurance company providing life and general
insurance services across India. The company has been carrying on its
business for the past three years with the approval of IRDA.
FUTURE Insurance Ltd. secure its business through various insurance
agents spread across India. Those agents include individuals, firm, LLP
and private limited company also. However, all of them are licensed
under the Insurance Act.
The company availed services of renting of motor vehicles for its
employees in PAN India through ‘RR Travels Private Limited’, where cost
of fuel is included in the consideration charged. The service provider
charged 5% GST and informed the company that it is claiming ITC only in
respect of the same line of business.
FUTURE Insurance Ltd. provided the following details of insurance
business for the month of May-
Sl. Nature of receipt Amount in `
No.
i. Premium received on Pradhan Mantri Jan Dhan 5,00,000
Yojana
ii. Premium received on Aam Aadmi Bima Yojana 3,00,000
iii. Premium received on Life micro-insurance product 4,00,000
having a sum assured of ` 2.50 lakh
iv. Premium received on reinsurance of Group 1,00,000
Personal Accident Policy for Self-Employed Women
v. Premium received on Fire and Special perils policy 7,00,000
of various business units

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vi. Premium received on Money-back policies issued 12,00,000

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FUTURE Insurance Ltd. received the following supplies in the month
of May and the details of GST paid on such supplies are as follows-
i GST paid on purchase of car for use of Managing
Director –
` 5,00,000
ii GST paid on bus (seating capacity for 14 persons) purchased by
the company for transportation of its employees from their
residence to office and back – ` 3,00,000
iii GST of ` 80,000 was paid on general insurance taken from Amity
Insurance Ltd. for motor vehicles for transportation of persons
with seating capacity ≤ 13 persons (including the driver) which
were used in transportation of staff of the company.
All the amounts given above are exclusive of taxes wherever
applicable. All the supplies referred above are intra-State unless
specified otherwise. Aggregate turnover of the company is not less
than ` 10 crores for the past three years. Conditions necessary for
availment of ITC are fulfilled subject to the information given.
Values given in the question, wherever required, are in accordance
with the relevant CGST Rules, 2017.
Based on the facts of the case scenario given above, choose the most
appropriate answer to Q. Nos. 1 to 3 below:
1. Determine the services on which the company is liable to pay
tax under reverse charge?
(a) Service availed from insurance agents
(b) Service availed from RR Travels Private Limited
(c) None of the services availed attracts RCM
(d) Both (a) & (b)
2. Compute the total value of taxable supply made by FUTURE
Insurance Ltd. for the month of May?
(a) ` 4,00,000
(b) ` 12,00,000
(c) ` 23,00,000
(d) ` 32,00,000
3. Determine the amount of ITC that can be claimed by FUTURE
Insurance Ltd?
(a) ` 80,000
(b) ` 3,00,000
(c) ` 3,80,000
(d) ` 8,80,000 (3 x 2 Marks = 6 Marks)

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Case Scenario 2
Madurai Impex Ltd. (‘company’) is engaged in supplying sports goods.
The company did not opt for registration under GST. The proper
officer under GST, based on enquiry, finds that the company is liable for
registration and he registers the firm on temporary basis on 15th June,
2023.
Further, in the month of February 2024, the company also generated an
e-way bill for inter-State transport of goods. However, immediately on
generation of the e- way bill, the buyer cancelled the order before it was
dispatched from the factory for delivery.
In the month of March 2024, since the company was incurring heavy
losses, it applied for cancellation of GST registration on 15th March 2024.
The order for cancellation was made on 30th March 2024, effecting
cancelling the registration with effect from 15th March 2024.
On the basis of the facts given above, choose the most appropriate
answer to Q.4 to Q.6 below:
4. After the grant of temporary registration, Madurai Impex Ltd.
needs to apply for registration within __________ from the date of
grant of temporary registration, if no extension of period is to be
granted for such temporary registration.
(a) 30 days
(b) 90 days
(c) 7 days
(d) 15 days
5. The Company needs to file its Final return by_______.
(a) 30th April, 2024
(b) 30th August, 2024
(c) 15th June, 2024
(d) 30th June, 2024
6. Which of the following statements is correct in respect of e-way bill
generated for goods in the month of February for which order was
cancelled?
(a) Once generated, E-way bill cannot be cancelled.
(b) E-way bill can be cancelled within 24 hours of generation
(c) E-way bill can be cancelled within 48 hours of generation
(d) E-way bill can be cancelled within 72 hours of generation
(3 x 2 Marks= 6 Marks)
7. ABC Insurance Ltd. received a proposal for pandemic insurance
for cricket tournament organised by Lion’s Club. Sum assured for
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 said insurance was
` 20 Crores with a premium of ` 5 lakh. The company issued the said
policy

17
 on 1st July. The invoice for the same was issued on 5th August.
Premium was received on 14th August.
Determine the time of supply of service provided to Lion’s Club?
(a) 1st July
(b) 16th August
(c) 05th August
(d) 14th August (2 Marks)
8. Mr. Naresh, a supplier of readymade garments issued an invoice to
a customer and erroneously charged a higher value by ` 42,000.
Such an invoice was issued on 28th March, 2024. Which document is
required to be issued by the company in respect of the invoice
issued on 28th March 2024?
(a) Debit note
(b) Credit note
(c) Bill of supply
(d) Revised Tax invoice (1 Mark)

Division B - Descriptive Questions

Question No. 1 is compulsory.
Attempt any two questions out of remaining three questions.
Total Marks:35 Marks
1. (a) Miss Shreya, proprietor of M/s. Happy Enterprise, a registered
supplier of taxable goods and services in the state of West
Bengal, pays GST under regular scheme. It is not eligible for any
threshold exemption. It provided the following information for
the month of December 2024:
S. Particulars Amount
No. (`)
OUTWARD SUPPLY:
i. Intra-state supply of goods to M/s. Reliable & 7,00,000
Sons
ii. Intra-state transfer of goods to its branch office 1,00,000
in the
state of West Bengal. Both places are under
the
same GSTIN.
iii. Permanent transfer of old computers to 80,000
orphanage
home without consideration. Input tax credit
was not
availed on the same.

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iv. Advance received for Future supply of 40,000
management
consultancy service to Mr. Shubam (Intra-
state
supply)
INWARD SUPPLY: (Intra-state)
i. Purchase of taxable goods from 8,00,000
registered
suppliers.

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 ii. Availed Works Contract service for repair of 30,000
office building. Amount of repair was debited
in the profit & loss account.
iii. Availed legal service form an advocate to 50,000
represent the matter in the Court relating to
collection of disputed proceed from
customers.
Notes:
(i) Rate of CGST, SGST and IGST on all supplies are as below:
Particulars CGST SGST IGST
Goods 2.5% 2.5% 5%
Supply of services 9% 9% 18%

(ii) Both inward and outward supplies given above are

exclusive of taxes.
(iii) All the conditions necessary for availing the ITC have been
fulfilled.
(iv) The aggregate turnover of M/s Happy Enterprise in the
preceding financial year exceeds the threshold limit for
registration.
(v) Working note should form part of the answer.
Compute the net minimum GST payable in cash by M/s. Happy
Enterprise for the month of December 2024. (10 Marks)
(b) Renuka Sales, a registered supplier, receives 100 invoices (for
inward supply of goods/ services) involving GST of ` 10 lakh,
from various suppliers during the month of January, 2024. Out of
100 invoices, details of 80 invoices involving GST of ` 6 lakh
have been furnished by the suppliers in their respective GSTR-1s
filed on the prescribed due date therefor and such details have
also been duly communicated to the recipients of such invoices
in Form GSTR-2B.
Compute the ITC that can be claimed by Renuka Sales in its
GSTR-3B for the month of January, 2024 to be filed by 20 th
February assuming that GST of ` 10 lakh is otherwise eligible for
ITC.
Make suitable assumptions, wherever necessary. (5 Marks)
2. (a) Comment on the taxability or otherwise of the following
transactions under GST law. Also state the correct legal
provisions for the same.

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S. Description of Services provided
No.
(i) Service provided by a private transport operator to
Vintage Girls Higher Secondary School by way of
transportation of students to and from the school.

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 (ii) Services provided by way of vehicle parking to general
public in a shopping complex.
(iii) Food supplied by the canteen run by a hospital to the
in- patients as advised by the doctors.
(iv) An RWA in a housing society, registered under GST,
collects the maintenance charges of ` 6,500 per month
per member.
(4 Marks)
(b) State the person liable to pay GST in the following independent
case:
(i) Legal Fees is received by Abhishek, an advocate, from M/s.
Navya Trading Company, engaged in making taxable
supplies and located in Maharashtra, having turnover of `
50 lakh in preceding financial year.
(ii) Padam Srivastav, an independent director, appointed in
accordance with the provisions of the Companies Act, 2013,
of One Fourth Pvt. Ltd., has received sitting fee amounting
to ` 1 lakh from One Fourth Pvt. Ltd. for attending the
Board meetings. (6 Marks)
3. (a) Right Oils, an unregistered entity located in U.P. is engaged in
supply of machine oil and high-speed diesel. During the month of
April, it supplied machine oil in U.P. amounting to ` 15,00,000.
Also, it supplied high speed diesel in U.P. amounting to `
10,00,000. Further, it supplied machine oil in Punjab from its
branch located in Punjab amounting to
` 10,00,000.
Note: All the amounts mentioned above are excluding GST.
(i) Determine whether Right Oils is liable for registration.
(ii) What will be your answer if, Right Oils supplies the high
speed diesel in U.P. in the capacity of an agent of Center
Oils Ltd., (non- registered), where invoices to customers are
issued in name of Right oils? Would your answer be
different in case if Center Oils Ltd. is registered entity?
(5 Marks)
(b) Determine whether the suppliers in the following cases are
eligible for composition levy, under section 10(1) & 10(2) of the
CGST Act, 2017, provided their turnover in preceding year does
not exceed ` 1.5 crore:
(i) Shyam Enterprises is engaged only in trading of pan masala in
Rajasthan and is registered in the same State.
(ii) Sahaj Manufacturers has registered offices in Punjab and
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 Haryana and sells goods manufactured by it in the
neighbouring States. (5 Marks)
4. (a) An unregistered person Mr. Pappan from Faridabad travels by Air
India flight from Pune to Delhi and gets his travel insurance
done in Pune. What is the place of supply of insurance
services? (5 Marks)

23
 Or
(a) GST is payable on advance received for supply of goods and
services taxable under forward charge.
Do you agree with the statement? Support
your answer with legal provisions. (5 Marks)
(b) “All taxpayers are required to file GSTR-1 only after the end
of the tax period.” Examine the validity of the statement. (5
Marks)

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