KSLU Law of Taxation Past Questions & Exam Topics
KSLU Law of Taxation Past Questions & Exam Topics
To crack the KSLU exam for Law of Taxation, analysing past trends is crucial. Below is a unit-wise breakdown of theory and problem questions compiled from KSLU semester papers.
How to read the map:
- ⭐⭐⭐ : Asked 5+ times — Must Cover
- ⭐⭐ : Asked 3–4 times — High Priority
- ⭐ : Asked 1–2 times
[16M]/[10M]: Essay marks[6M]/[SN]: Short notes / brief topics[Prob]: Solved problem fact patterns
📅 Unit 1 — General — Concept & Constitutional Basis of Taxation
Topic-wise Questions
| # | Topic | Questions & Frequency |
|---|---|---|
| 1.1 | Concept, nature & characteristics of tax; kinds/types of taxes | [16M/10M essay] 2013,2019,2022,2024,2025,2026 ⭐⭐⭐ |
| 1.2 | Direct tax vs Indirect tax | [16M/10M essay] 2024; [8M/6M/5M SN] 2013,2025,2026 ⭐⭐ |
| 1.3 | Distinction: tax vs fee; tax vs cess; compensatory/regulatory tax | [16M/10M essay] 2021,2022,2023,2025,2026; [8M/6M/5M SN] 2012,2019,2021,2022,2023,2024,2025,2026 ⭐⭐⭐ |
| 1.4 | Tax evasion, tax avoidance & tax planning; retrospective taxation | [16M/10M essay] 2019,2020,2023,2024,2025; [8M/6M/5M SN] 2013,2014,2015,2018,2019,2021,2023,2024,2025,2026 ⭐⭐⭐ |
| 1.5 | Power of taxation under the Constitution (Art. 265; federal base; scope of Parliament’s taxing power) | [16M/10M essay] 2021,2022,2023,2024,2025,2026; [8M/6M/5M SN] 2025 ⭐⭐⭐ |
| 1.6 | Immunity of State agencies/instrumentalities; Fundamental Rights & the power of taxation | [16M/10M essay] 2019,2020,2021,2023,2024 ⭐⭐ |
| 1.7 | Commerce clause; inter-State commerce and taxation | [8M/6M/5M SN] 2022,2023 ⭐ |
| 1.8 | Delegation of taxing power to State legislatures & local bodies; Centre-State tax relations | [8M/6M/5M SN] 2021,2022,2023,2024,2026 ⭐⭐ |
| 1.9 | Finance Commission (centre-State fiscal devolution) | [8M/6M/5M SN] 2021 ⭐ |
📅 Unit 2 — Direct Tax Regime — The Income Tax Act, 1961
Topic-wise Questions
| # | Topic | Questions & Frequency |
|---|---|---|
| 2.1 | Income — meaning, concept & characteristics; aims of the Income Tax Act 1961 | [16M/10M essay] 2012,2014,2019,2025 ⭐⭐ |
| 2.2 | Person; assessee; assessment year vs previous year (& exceptions); deemed assessee | [16M/10M essay] 2019; [8M/6M/5M SN] 2019,2024 ⭐⭐ |
| 2.3 | Residential status & scope/incidence of total income | [16M/10M essay] 2013,2017,2018,2019,2021,2023,2024,2025; [8M/6M/5M SN] 2013,2023; [Prob] 2014,2015,2019,2021,2022,2023,2025,2026 ⭐⭐⭐ |
| 2.4 | Agricultural income & its taxability | [16M/10M essay] 2015,2016,2020,2021,2023,2024,2026; [8M/6M/5M SN] 2018,2019,2022,2023,2024; [Prob] 2012,2017,2022,2023,2024,2026 ⭐⭐⭐ |
| 2.5 | Incomes exempt from tax (s.10, 10AA); casual income | [16M/10M essay] 2012,2014,2016,2017,2019,2021,2022,2023,2024; [8M/6M/5M SN] 2025; [Prob] 2021 ⭐⭐⭐ |
| 2.6 | Income from Salaries; perquisites; permissible deductions from salary | [16M/10M essay] 2013,2014,2016,2017,2018,2019,2020,2021,2023,2025,2026; [8M/6M/5M SN] 2018,2022,2023,2024; [Prob] 2014,2016,2017,2018,2019,2020,2022,2023,2024,2025,2026 ⭐⭐⭐ |
| 2.7 | Income from House Property; annual value & deductions | [16M/10M essay] 2012,2014,2016,2017,2018,2019,2021,2022,2023,2024,2025,2026; [8M/6M/5M SN] 2017; [Prob] 2014,2015,2017,2018,2019,2021,2024,2025 ⭐⭐⭐ |
| 2.8 | Profits & gains of Business or Profession; depreciation; disallowed expenses | [16M/10M essay] 2018,2019,2021,2022,2023,2025; [8M/6M/5M SN] 2013,2017; [Prob] 2020,2023 ⭐⭐⭐ |
| 2.9 | Capital gains — capital assets, transfer, short/long term; capital vs revenue receipt | [16M/10M essay] 2017,2018,2020,2022,2024,2025; [8M/6M/5M SN] 2012,2017,2022,2023,2025; [Prob] 2021,2022,2025 ⭐⭐⭐ |
| 2.10 | Income from Other Sources | [16M/10M essay] 2012,2015,2018,2021,2023,2024; [8M/6M/5M SN] 2012,2014,2019; [Prob] 2016,2017,2019,2020,2022 ⭐⭐⭐ |
| 2.11 | Clubbing of income; set-off & carry-forward of losses | [16M/10M essay] 2017,2018,2019,2022,2023 ⭐⭐ |
| 2.12 | Permissible deductions & Chapter VIA deductions | [16M/10M essay] 2022 ⭐⭐ |
| 2.13 | Deduction of tax at source (TDS); advance payment of tax | [16M/10M essay] 2018,2026; [8M/6M/5M SN] 2018,2024 ⭐⭐ |
| 2.14 | Assessment — kinds of assessment; return of income & e-filing; refund of tax | [16M/10M essay] 2014,2017,2020,2025; [8M/6M/5M SN] 2012,2014,2016,2017,2019,2020,2021,2022,2024,2025 ⭐⭐⭐ |
| 2.15 | Income-tax authorities — appointment, powers & functions; ITAT; CBDT; power to reduce/waive penalty | [16M/10M essay] 2012,2013,2015,2017,2019,2021,2022,2023,2024,2025,2026; [8M/6M/5M SN] 2012,2014,2016,2024 ⭐⭐⭐ |
| 2.16 | Collection & recovery of tax | [16M/10M essay] 2014,2024; [8M/6M/5M SN] 2013,2021,2025,2026 ⭐⭐ |
| 2.17 | Appeal & revision provisions | [16M/10M essay] 2016,2023; [8M/6M/5M SN] 2013,2022 ⭐⭐ |
| 2.18 | Offences & penalties; PAN | [16M/10M essay] 2022; [8M/6M/5M SN] 2013,2025 ⭐⭐ |
📅 Unit 3 — Indirect Tax Regime — GST: Concept, CGST & Administration
Topic-wise Questions
| # | Topic | Questions & Frequency |
|---|---|---|
| 3.1 | Concept & features of GST; benefits to trade/industry/consumers; impact on GDP/economy/inflation | [16M/10M essay] 2019,2021,2022,2023,2024,2025; [8M/6M/5M SN] 2021,2022,2023,2024,2025,2026; [Prob] 2021,2023 ⭐⭐⭐ |
| 3.2 | Constitutional basis of GST — Constitution (101st) Amendment Act 2016 | [16M/10M essay] 2021; [8M/6M/5M SN] 2018,2019,2023 ⭐⭐ |
| 3.3 | Dual GST model; CGST & SGST; salient features of GST | [16M/10M essay] 2016,2017,2018,2019,2020,2022,2023,2024,2025; [8M/6M/5M SN] 2019,2021,2024,2025; [Prob] 2018 ⭐⭐⭐ |
| 3.4 | Levy & collection of GST on ‘supply’ (CGST Act 2017); meaning of supply; taxable event | [16M/10M essay] 2018,2019,2021,2022,2023,2024,2025,2026; [8M/6M/5M SN] 2021 ⭐⭐⭐ |
| 3.5 | GST Council — structure, powers & functions | [16M/10M essay] 2021,2023,2024; [8M/6M/5M SN] 2019,2021,2022,2024,2026 ⭐⭐⭐ |
| 3.6 | Registration under GST — procedure & advantages | [16M/10M essay] 2018,2020,2021,2022,2023,2025,2026; [8M/6M/5M SN] 2019,2023 ⭐⭐⭐ |
| 3.7 | Input Tax Credit; composition levy; works contract; tax invoice; GSTN portal | [8M/6M/5M SN] 2018,2022,2023,2024,2025; [Prob] 2021 ⭐⭐ |
| 3.8 | Exemption of tax under GST | [8M/6M/5M SN] 2019,2022,2023,2024,2026 ⭐⭐ |
📅 Unit 4 — Indirect Tax Regime — IGST, SGST, UTGST & State Revenue
Topic-wise Questions
| # | Topic | Questions & Frequency |
|---|---|---|
| 4.1 | IGST — integrated GST; inter-State supply; nature & place of supply; imports/exports | [16M/10M essay] 2018,2021,2022,2023,2024,2025; [8M/6M/5M SN] 2022,2026; [Prob] 2021 ⭐⭐⭐ |
| 4.2 | UTGST; imposition of GST for Union Territories | [16M/10M essay] 2019,2022,2023,2025,2026; [8M/6M/5M SN] 2024,2025 ⭐⭐ |
| 4.3 | Compensation to States & indemnifying State revenue loss; impact of GST on State revenue | [16M/10M essay] 2021,2022,2024,2026; [8M/6M/5M SN] 2021,2025; [Prob] 2019 ⭐⭐⭐ |
| 4.4 | Reverse charge mechanism; anti-profiteering authority | [8M/6M/5M SN] 2021,2022,2023,2024,2025 ⭐⭐ |
| 4.5 | Securities Transaction Tax (STT); GST exemption on sale & purchase of securities | [16M/10M essay] 2019,2022,2023,2025; [8M/6M/5M SN] 2020,2021,2022,2023,2025,2026 ⭐⭐⭐ |
📅 Unit 5 — Custom Law
Topic-wise Questions
| # | Topic | Questions & Frequency |
|---|---|---|
| 5.1 | Customs officers — appointment, powers & functions | [16M/10M essay] 2012,2016,2018,2019,2022,2024,2025; [8M/6M/5M SN] 2012,2023,2025 ⭐⭐⭐ |
| 5.2 | Search, seizure & arrest of suspected persons; prevention/detection of illegally imported goods | [16M/10M essay] 2013,2014,2017,2021,2023,2026 ⭐⭐⭐ |
| 5.3 | Levy, assessment of duty & valuation of goods; dutiable goods | [16M/10M essay] 2012,2015,2017,2021,2024,2025; [8M/6M/5M SN] 2012,2013,2023 ⭐⭐⭐ |
| 5.4 | Clearance of imported goods from the port | [16M/10M essay] 2012,2014,2016,2019,2020,2021,2022,2023,2024,2025 ⭐⭐⭐ |
| 5.5 | Baggage | [16M/10M essay] 2014,2018,2021,2022,2023,2024,2025; [8M/6M/5M SN] 2022,2024,2025,2026 ⭐⭐⭐ |
| 5.6 | Duty drawback (on imports as against exports) | [16M/10M essay] 2013,2022,2023,2026; [8M/6M/5M SN] 2013,2020,2024 ⭐⭐ |
| 5.7 | Warehousing; ports; goods in transit | [16M/10M essay] 2013; [8M/6M/5M SN] 2012,2013,2022,2025 ⭐⭐ |
| 5.8 | Restrictions/prohibitions on exports & imports; prohibited goods | [16M/10M essay] 2022; [8M/6M/5M SN] 2012,2014,2021,2022,2023,2024,2025,2026 ⭐⭐⭐ |
| 5.9 | Goods imported or exported by post | [8M/6M/5M SN] 2014,2019,2022,2023,2024 ⭐⭐ |
| 5.10 | Exemption from customs duty | [8M/6M/5M SN] 2013,2021,2023,2025 ⭐⭐ |
| 5.11 | SEZ units | [8M/6M/5M SN] 2025 ⭐ |
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