Complete Introduction of Syllabus
Complete Theory One Shot
BBS 3rd Year – Taxation in Nepal (MGT 224)
Complete Syllabus · Chapter Breakdown · Model Sets (2079–2083) · Exam Solutions
Introduction & Overview
Welcome to the official NDGURU exam preparation portal for Tribhuvan University (TU) BBS 3rd Year Taxation in Nepal. Taxation is one of the highest-scoring subjects in the BBS 3rd Year curriculum, consisting of a balance between theoretical concepts (approx. 40–47 marks) and practical numerical problems (approx. 53–60 marks). Below, you will find the syllabus, downloadable past exam model sets from 2079 to 2083, and full answer frameworks.
TU BBS 3rd Year Taxation Syllabus Structure
- Unit 1: Conceptual Foundation & Tax System in Nepal (Direct/Indirect Tax, Canons of Taxation) Theory
- Unit 2: Capital vs. Revenue Receipts & Tax Exemptions (Residency Status, TDS, PAN) Theory & Numerical
- Unit 3: Computation of Assessable Income from Employment 10–15 Marks Numerical
- Unit 4: Computation of Assessable Income from Business & Profession 15 Marks Numerical
- Unit 5: Computation of Assessable Income from Investment 10–15 Marks Numerical
- Unit 6: Set-off and Carry Forward of Losses & Depreciation 10 Marks Numerical
- Unit 7: Value Added Tax (VAT) & Tax Assessment Procedures 10 Marks Numerical + Theory
NDGURU Model Exam Set (TU Pattern)
Group ‘A’: Brief Answer Questions (10 × 2 = 20 Marks)
- Define direct tax and state two of its key merits.
- What do you understand by Tax Deduction at Source (TDS)?
- Differentiate between an Income Year and an Assessment Year as per the Income Tax Act 2058.
- Enumerate the heads of income specified under Section 5 of the Income Tax Act.
- What is a Permanent Account Number (PAN) and why is it compulsory?
- Briefly describe the rules for quantifying accommodation facilities provided by an employer.
- State the standard VAT rate in Nepal and name two items exempt from VAT.
- What is Jeopardy Assessment? Mention the circumstances under which it is applied.
- Define Presumptive Taxation with a relevant example.
- Distinguish between Tax Evasion and Tax Avoidance.
Group ‘B’: Short Answer Questions (Attempt any 5: 5 × 10 = 50 Marks)
- Explain the features and objectives of the Income Tax Act 2058 of Nepal.
- Mr. Thapa is an officer working at a regular monthly basic salary of Rs. 60,000. He receives a 1-month Dashain allowance, vehicle facility for both official and private use, and accommodation facility. Compute his taxable income from employment.
- Describe the rules regarding the classification of assets and allowable depreciation under the Income Tax Act 2058.
- Discuss the statutory provisions for set-off and carry forward of business losses in Nepal.
- Explain the registration process and input tax credit mechanism under the Value Added Tax (VAT) Act.
- Discuss the duties and rights of a taxpayer as provided by the Nepalese tax law.
Group ‘C’: Comprehensive Analytical Questions (Attempt any 2: 2 × 15 = 30 Marks)
- The Net Profit of ABC Manufacturing Trading Company for the previous income year was reported as Rs. 850,000. Prepare the Statement of Total Assessable Income from Business and Calculate the Tax Liability considering allowable deductions and depreciation allowances.
- What is an Assessment of Tax? Explain self-assessment, amended assessment, and administrative review procedures in detail.
- From the given details of an investor, compute assessable income from investment, total taxable income, tax liability, and net tax payable for the current income year.
Download Past Model Sets (2079 – 2083)
Get official TU question papers and NDGURU model solution sets. All download links redirect to the official repository at nagendradhimal.com.np.
FAQ: Why Choose Us?
Q1: Why choose NDGURU for BBS 3rd Year preparation?
NDGURU delivers curated study resources, unit-wise notes, and chapter numerical solutions strictly aligned with the latest Tribhuvan University syllabus and IRD provisions.
Q2: Are the Taxation notes updated for the current income year assessment?
Yes, all numerical models and theoretical breakdowns are updated according to the latest amendments in the Nepalese Income Tax Act and Finance Act rules.
Q3: Can I score 80+ marks in BBS 3rd Year Tax using these sets?
By solving these model sets (2079-2083) and practicing the 47-mark theory framework provided by NDGURU, you can systematically master both the numerical and theoretical sides of the paper.
Q4: How do I access additional subjects for BBS 3rd Year?
You can browse complete chapter-wise notes and question banks directly from nagendradhimal.com.np.
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