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1 M.Com. (Final) DEGREE EXAMINATION, DEC Second Year Paper-I : INTERNATIONAL BUSINESS (DCM21) Time : 03 Hours Maximum Marks : 80 1) a) Gains from international business. D ¾Amš¼!( Ƚ ¾ÞÈ"# ~ß«¼.i Ã(2 b) Factor proportion theory. PA¾ÞPAà D "( "Ô È"#2 c) Terms of trade. È"¾Þ PÞ'ß«' ßÑ¾Þ (Ã(2 d) Regional groups. ~ š¼!( ßÔÈ"$ØÃ(2 e) MNC. ²ß (Ú! j0 ßÔ ßÔŸ f) Host country. D 3 4Ì!È"#2 g) Objects of IBRD. IBRD à A ½Ã(2 h) International business of LDCs. LDC à D ¾Amš¼!( Ƚ ¾ÞÈ"#2 i) Global strategic management. D ¾Amš¼!( È"Q½Ø»PÞ' ¾ÞËß Ï2 j) International product. D ¾Amš¼!( È"ßÔ( È"'2 SECTION-A Answer any Five of the following (5 x 4 = 20) SECTION-B Answer any Four of the following (4 x 5 = 20) 2) Explain the process of international business. D ¾Amš¼!( Ƚ ¾Þ P='¼!(2 3) State the steps in the planning of MNCs. MNC ~ß«Ï0ÛP?'PÞ'¾ÞÏÄ] D ÌAÃ(2

2 4) Explain the challenges in international HRM. D ¾Amš¼!( HRM Ä] ßÔÈÚ!(Ý ÉÈ" a(è"#2 5) What is the significance of multilateral trade agreements? ²ß (Ú!ß«Þ' Mß«Ã ~ È"#T½ KÉ(B 6) How do you evaluate the performance MNC? MNC ¼#PÞ'S ÕÈ"(¾Þ ½È"# "( Ê(¾Nv0Ç È"( ß«' a4õ ¾Þ(B 7) How do MNC formulate plans? MNC Ã( ~ß«Ï0ÛPÞ'à "( Jv0Ç ¾Þ. S Õ ¾#B 8) Bring the trend in international business. D ¾Amš¼!( Ƚ ¾ÞÈ"#Ä] TPÞ' Þ "( NÃ(ß«'È"#2 SECTION-C Answer any Two of the following (2 x 20 = 40) 9) Critically examine the opportunity cost theory of international trade. D ¾Amš¼!( È"¾Þ PÞ'ß«' DÈ"PAÌ!È Þ È"½¼!( "Ô ª ÉÈ"(¾ÞлPÞ' YA ß«ÎÅ a(è"#2 10) Distinguish between domestic trade and international trade. ßÉ 4Î0 ßÔË 4Î È"¾Þ PÞ'È"#à È"( Þ½ 4 Ã( NÃ(ß«'È"#2 11) What are the considerations in the selection of managers in MNCs? MNC ÃÄ] ¾AËß PÞ'(à J "«PÞ'Ä] ß«YÞ'ÏÃ( KÉ(B 12) Explain the control systems employed by MNCs. MNCÃ( É ¼.Z a4 ¼!( ~ Ï ß«Þ (Ã( ÉÈ" a(è"#2

3 M.Com. (Final) DEGREE EXAMINATION, DEC Second Year Paper-II : MANAGEMENT OF INFORMATION SYSTEMS (DCM 22) Time : 03 Hours Maximum Marks : 80 1) a) Protocol. ~ Tv]PAÄ^2 b) Characteristics of MIS. MIS à Þ'Ï0 Ã(2 c) Adhoc report. D P ' È4 PÞ'2 d) Decision making process. ¾Þ`¼!( ~ß«P='¼!( PÞ'È"(È"#2 e) Data filing. Þ Ì! Rb Å Y '2 f) Hardware. ؾ }È4¾ 2 g) Control panel. ¼!( ~ Ï ½ "Ä^2 h) Uncertain decision. D Íd ¾Þ`¼!.Ã(2 SECTION-A Answer any Five of the following (5 x 4 = 20) i) Outsourcing. DÈ"'v^ ÕT Ö Y '2 SECTION-B Answer any Four of the following 2) State the significance of information for decision making. ¾Þ`¼!( ~ß«P='¼!(Ä] ßÔÈ".a ¾ÞÈ"# ¼#PÞ'S ~ È"#T½ "( NÃ(ß«'È"#2 (4 x 5 = 20)

4 3) Explain the stages in system development life cycle. È"½È"ßÔŸ È" lé a PÞ'È"#Ä] PÞ'È"(È"#à "( ß«ÎÅ a(è"#2 4) Elucidate the nature of information resource management. ßÔÈ".a ¾Þ È" "¾Þ(à ¾ÞËß Ï ¼#PÞ'S ßÔË 0 È ª NÃ(ß«'È"#2 5) Outline systems analysis and design. È"½È"ßÔŸ ÉÌ4ÇßÑÏ È"( ¼!# ¾Þ.ß«PÞ'à "à "( NÃ(ß«'È"#2 6) Describe the basic network topologies. ~ œþé(pþ' Nv^È"¾ S v] ÃlÃ( ÉÈ" a(è"#2 7) What are different data communication concepts? ÉÉ Þ ¾ÞPAà v0 PÞ'È"$½ P4'ßÑ ^ 0 È" "Ã( KÉ(B 8) Distinguish between hierarchical and network DBMS. Hierarchical È"( ¼!# Network DBMS à l Ã( ÉÈ" a(è"#2 SECTION-C Answer any Two of the following 9) Discuss the uses of expert systems in decision making. ¾Þ`¼!( ~ß«P='¼!(Ä] JP 'Öß«¾ w È"½È"ßÔŸÃ ~ß«¼.i ª a d a(è"#2 (2 x 20 = 40) 10) Elucidate the features of relational data base management. ÄlßÑ "Ä^ v0 ³lŒÔ ¾ÞËß Ï È"½È"ßÔŸÃ ¾AËß PÞ'È"# "( ÉÌ! PÞ' a(è"#2 11) What are the considerations in system development? È"½È"ßÔŸ ¾Þ.ß«PÞ'à "Ä] ß«YÞ'ÏÃ( KÉ(B 12) Explain the concept used in data communication. v0 PÞ'È"$½ P4'ßÑ ^Ä] Hß«¼.Z b " 0 È" " "( È" ` ß«'È"#2

5 M.Com. (Final) DEGREE EXAMINATION, DEC Second Year A - ACCOUNTING (DCM 23) Paper - III : Advanced Financial Accounting Time : 03 Hours Maximum Marks : 80 SECTION-A Answer any Five of the following 1) a) Role of financial advisor É ßÔÃØ ¾Þ( ~ b) Current Ratio ~ß«ßÔ( ßÑ c) Yield method ¾A² = ß«Þ d) Annuity method È ÓPÞ' ß«Þ e) Holding Company ß ]Å} Y ' PÞ' b«f) Objects of financial reporting Rb Ó¼!(Ä^ T w Y ' à A ½Ã( g) HRA È". "È" È" "¾Þ(à DPv v= Y ' h) Consolidated balance sheet KP?'PÞ' E"Ô Dß«Ã ß«v=w (5 4 = 20) SECTION-B Answer any Four of the following (4 5 = 20) 2) What are the uses of funds flow analysis? Þ(à ~ß«È ß ÉÌ4ÇßÑÏ ¼#PÞ'S ~ß«¼.i Ã( KÉ(B 3) How do you measure profitability of company? PÞ' b«¼#pþ's Ä0! ¼!(PÞ' Jv0 Ç YÞ'Ï=Õ È"'B 4) How do you compute minority interest? Dà ßÔ U0 ½PÞ'(à E"Ô Jv0 Ç YÞ'Ï=Õ È"'B 5) What are the advantages of adequate disclosure? ßÔÈ"#b ÈNÚ!Ý = È"ÃÇ ~ß«¼.i Ã( KÉ(B

6 6) Enumerate the recent trend towards published accounts. ~ß«PÞ'v= b " DPv v^ãä] È"bd " ". " TPÞ' ÞÃ( NÃ(ß«'È"#2 7) Elucidate the factors that influence good will. YÞ'( ÉÄ^ "( ~ß«0 É È"# a4¼!# D ÌAÃ( ÉÌ! PÞ' a(è"#2 8) Explain the role of fundamental analysis in the valuation of shares. È v0 à È"$Ä0 ½ PÞ' "È"#Ä] ~ œþé(pþ' ÉÌ4ÇßÑÏ ~ "( ÉÈ" a(è"#2 SECTION-C Answer any Two of the following (2 20 = 40) 9) From the Balance Sheets of Aravind Co. Ltd. you are required to prepare Cash Flow Statement: Liabilities Assets % preference Shares - 10,000 Fixed Assets 41,000 40,000 Equity Shares 40,000 40,000 Less: Depreciation 11,000 15,000 General reserve 2,000 2,000 30,000 25,000 P & L A/c 1,000 1,200 Debtors 20,000 24,000 Debentures 6,000 7,000 Stock 30,000 35,000 Creditors 12,000 11,000 Cash 1,200 3,500 Taxation provision 3,000 4,200 Prepaid expenses Proposed dividend 5,000 5,800 Bank overdraft 12,500 6,800 81,500 88,000 81,500 88,000 D¾ÞÉ PÞ' b«åé(v È E"Ô Dß«Ã ß«v=wPÞ'à E ¾Þ YA a4ßô(pz "YÞ' Þ( ~ß«È ß È4 PÞ' "( ¼!.¾Þ( a4¼!( =: Dß«Ã( EßÔ( Ã( ;% E PÞ'½ß«' È v0 * "ÔŸ¾Þ EßÔ( Ã( GP='Ëv? È v ,*- ¾Þ(YÞ'( ÞÃ Õ ¾ÞÏ i¾þ(ë Ä0!0 "Òwà U ²#Ï YÞ'ßÔ( Ã( =³ a¾þ(ç :0444 ;0444 ßÔ¾Þ(PÞ'( ÃË ²#Ï Ã( "YÞ' Þ( ß«"(ª PˆßÔ K¾A u( È"# Þ(YA anåç b " ~ß«b " =É N Þ( <44 ³0 ½ PÞ'( NÈ"¾ ~ Œ w :0<44 T¾Þ(dÃ( ,500 88,000 81,500 88,000

7 10) Balance Sheet of Kim Company as on is given below: Liabilities Rs. Assets Rs. 30,000 shares of Rs. 10 each 3,00,000 Goodwill 30,000 Capital resource 50,000 Buildings 1,95,000 Creditors 81,000 Plant 1,21,000 Provision for Taxation 40,000 Stock 1,15,000 P & L A/c 41,000 Book debts 50,000 Cash 1,000 5,12,000 5,12,000 Other information: a) Rate of income tax may be taken at 40%. b) Average rate of dividend for the past five years was 15%. c) Reasonable rate of return on capital invested by the Company is 12%. Calculate Goodwill. P='È^( PÞ' b« : E"Ô *Dß«Ã ß«v?w P=' Þ FÈ"˲ = " 2 Dß«Ã( ¾Þ.2 EßÔ( Ã( ¾Þ È v0 Ã( MPzSPÞ'Sv=P=' ¾Þ YÞ'( ÉÄ^ È"$Ã Þ " i¾þ(ë !È" Ã( 50=90444 ²#Ï Ã( <50444 ¼!( ~ YA¾Þ ß«"(ªÃPÞ'( K¾A u( ßÔ¾Þ(PÞ'( Ä0! "Òwà U Dß«Ã( "YÞ' Þ( ,12,000 5,12,000 F ¾Þ ßÔÈ".a ¾ÞÈ"#: a) E ¼!(ß«' ß«"(ª¾4u( 84%2 b) YÞ' 9 ßÔ È" Ö¾Aà PAà Ä] ßÔ¾AßÔ =É N Þ( ¾4u( 59%2 c) PÞ' b«è"$ã Þ " b«u(w² = ßÔÈ"#b ¾A² = 56% YÞ'( ÉÄ^ "( ÄP='S a(è"#2 11) Explain the preparation of consolidated balance sheet. KP?'PÞ' E"ÔŸ Dß«Ã ß«v=w ¼!.¾Þ( a4¼!#u "( ÉÈ" a(è"#2 12) Examine different methods of valuing shares. È v0 à È"$Ä0 ½ PÞ' " ÉÉ Þ ß«Þ (à "( ß«À =' a(è"#2

8 M.Com. (Final) DEGREE EXAMINATION, DEC Second Year A - ACCOUNTING (DCM 24) Paper - IV : Advanced Cost and Management Accounting Time : 03 Hours Maximum Marks : 80 SECTION-A Answer any Five of the following (5 4 = 20) 1) a) Scope of cost accounting. È"½¼!( DPv v^ ß«b) Absorption cost. ßÔ Æ " È"½¼!. PÞ'È"# c) Equivalent Production ßÔÈ". "RÈN( " H d) Cost center È"½¼!(P4' ~ ÞÈ"# e) Material cost variance ß«¾Þ È"½¼!( Éa¾ÞÏÈ"# f) Value analysis ÉÃ(È" ÉÌ4ÇßÑÏ g) Fixed budget "ÔŸ¾Þ ² Nmv^ h) Special report ~ß«4½PÞ' È4 PÞ' SECTION-B Answer any Four of the following 2) What are the steps in the installation of cost accounting system? È"½¼!( È"½È"ßÔŸ ~ß«È4Ì!b«u(wuÄ] D aã( KÉ(B (4 5 = 20) 3) State the merits of direct costing. ~ß«½ Þ' È"½¼!. PÞ'È"# YÞ'(Ï0 Ã( NÃ(ß«'È"#2 4) Explain the features of contract accounts. PA ~v0 PÞ'(w U0 à à Þ'Ï0 Ã( ÉÈ" a(è"#2

9 5) Enumerate the preparation of budget. ² Nmv^ ¼!.¾Þ( a4¼!#u "( NÃ(ß«'È"#2 6) Enumerate different kinds of cost records. ÉÉ Þ È"½¼!( PA¾Þ(}Ã( NÃ(ß«'È"#2 7) Explain the various kinds of sales variances. ÉÉ Þ ¾ÞPAà DÈ"(»PAà Éa¾ÞÏÃ( ÉÈ" a(è"#2 8) State the approaches to product costing. È"ßÔ( È"' È"½¼!. PÞ' È".¾A\Ã( NÃ(ß«'È"#2 SECTION-C Answer any Two of the following 9) Calculate labour variances: Budgeted labour composition for producing 120 articles: 20 Rs per hour for 25 hours 30 Rs per hour for 30 hours Actual labour composition for producing 120 articles: 25 Rs per hour for 24 hours 25 Rs per hour for 25 hours ÌAÉ(PÞ' Éa¾ÞÏà "( ÄP='S a => (2 20 = 40) 564 È"ßÔ( È"'à H P=' ² Nmv^ a4"ô " ÌAÉ(PÞ' ÉÈ"¾AÃ(> 64 ß«'¾Þ(ßÑ(Ã( YÞ' upþ'( ¾Þ Rb«~ß«PA¾Þ 69 YÞ' uã( 74 Ô Ã( YÞ' upþ'( ¾Þ Rb«~ß«PA¾Þ 74 YÞ' uã(> 564 È"ßÔ( È"'à H P=' ¼!( ¾ÞŸ ÌAÉ(PÞ' ÉÈ"¾AÃ(> 69 ß«'¾Þ(ßÑ(Ã( YÞ' upþ'( ¾Þ Rb«~ß«PA¾Þ 68 YÞ' uã( 69 Ô Ã( YÞ' upþ'( ¾Þ Rb«~ß«PA¾Þ 69 YÞ' uã(2 10) A product passes through 3 processes to completion. 500 units are produced during the week ended 15 January The following information is given: Process 1 Process 2 Process 3 Rs. Rs. Rs. Direct material 3,500 1,600 1,500 Direct Labour 2,500 2,000 2,500 The Overhead expenses for the period were Rs. 1,400 allocated to the processes on the basis of wages. No work-in-progress or stocks existed at the beginning or at the end. Prepare Process Accounts.

10 MPÞ' È"ßÔ( È"' ß«Q YA ¼!.¾Þ( PAÈ" P=' 7 ÞÌ!à ˾A ÈNÚ!( = ˆ D RÈN( " È ¾A P=' 944 ¼!$ u(ç ¼!.R¾N "É2 ~ bôœôã ÉÈ"¾AÃ(> ~ bôœô 5 ~ bôœô 6 ~~ bôœô 7 ¾Þ.2 ¾Þ.2 ¾Þ.2 ~ß«½ Þ' ÈN(v? ¼!(Ä^ : ~ß«½ Þ' È4 Ã( NÈ"¾ b T¾Þ(dÃ( ¾Þ Êv= È4 à ßÑ Ä] ~ bôœôãpþ'( P4'v0 ¾# a Å2 ~ ¾Þ! Ä] PA 0 È"#Z ß«' ßÔÈ"(¼!( Ä] YA Ju(È" v= Pz "ÕYÞ'( ( "ª ß«Äl È"#Z ß«' ßÔ¾Þ(PÞ'( ÃËÃ( ÄlÈ"'2 ~ bôœô U0 Ã( ¼!.¾Þ( a4¼!( =B 11) Discuss the relationship between cost accounting and management accounting. È"½¼!(0 ¾ÞËß Ï DPv v= Y 'à È"( Þ½ ßÔ ² ª a d a(è"#2 12) What are the essentials of a good report? ßÔ R¼( " È4 PÞ' ¼#PÞ'S EÈ"Ì!½PAÃ( KÉ(B

11 (DCM 25) M.Com. (Final) DEGREE EXAMINATION, DEC Second Year A - ACCOUNTING Paper - V : Taxation Time : 03 Hours Maximum Marks : 80 1) a) Person È"½P=' b) PAN ÌAÌ!Ë DPv v^ ßÔ T½ c) Resident È "Ô d) Perquisite ß«Ã e) Previous Year YÞ' ßÔ È" Ö¾ÞÈ"# SECTION-A Answer any Five of the following (5 4 = 20) f) Long-term Capital gain ¾Þ PAÅPÞ' È"$Ã Þ " Ä0!È"# g) Partly exempted income ='PÞ'È"# ß«"(ª É( "ؾ# a² = " E ¼!(È"# h) Search Ì] Þ " SECTION-B Answer any Four of the following 2) Discuss the relationship between residential status and incidence of tax. È ßÔ ~ß«ß«0 ß«"(ª É ß«'à È"( Þ½ ßÔ ² ª a d a(è"#2 (4 5 = 20) 3) What are the powers of ITO? ITO ¼#PÞ'S D PA¾AÃ( KÉ(B 4) State the penalties levied under the law. auw ~ß«PA¾ÞÈ"# É a4 Dß«¾A ÞÈ"#Ã( NÃ(ß«'È"#2

12 5) How do you to compute annual value of house property? YÞ' Ø"ÔŸ È ÓPÞ' ÉÃ(È" "( Jv0 Ç È"( ß«' a4õ ¾Þ(B 6) Define salary income l È"# E ¼!. ª ¾ÞËb a(è"#2 7) Explain the assessment of agricultural income. È"½È"Õ¼!(PÞ' E ¼!. ª È"( ß«' a4¼!#u "( ÉÈ" a(è"#2 8) List out the income from other sources. F ¾Þ È" "¾Þ(à "( = E ¼!. ª a.ß«=2 SECTION-C Answer any Two of the following (2 20 = 40) 9) From the following particulars of Mr. Pratap compute his total income for the assessment year Pratap is employed in Bangalore. Rs. Pay 20,000 p.m. D.A. 12,000 p.m. H.R.A. 3,500 p.m. Commission 7,000 Bonus 20,000 Rent paid 3,000 p.m. He received in cash, the following income as interest (Net) during the year. Rs. On tax free Govt. securities 5,000 On tax free limited co-debentures (listed) 12,000 On tax free debentures on textile 10 (not listed) 6,000 On A.P. Government securities 7,000 He paid Rs. 4,000 as interest on loan taken to purchase securities and Rs. 1,400 bank charges to collect interest Rs. Income from house property 1,80,000 Donation to national defence fund 20,000 Prime ministers relief fund 3,000 Tsunami relief fund 5,000 Medical insurance premium 8,000 ß«ßÔ( DbÔŒÔÈN( v^ ßÔ È" Ö¾A P=' ~ß«Œ«¼#PÞ'S ÈN# E ¼!( G P=' ÉÈ"¾ÞÈ"#à "( = ÄP='S a =2 ~ß«Œ«³ YÞ'(Ú!.¾Þ(Ä] H ˆ½YÞ' a4ßô( ª Þ(2 ¾Þ.2 l È"# PÞ'¾Þ(È"'! ½ F v= D N DÃÈN ^Ö s2p2, NÃP=' s2p2, NÃP=' s2p2, NÃP='-

13 PÞ'Ê(ßÑ ^ ;0444 ³] "ŒÔ D N anåç b " s2p2, NÃP='- E ßÔ È" Ö¾A P=' D Þ( "YÞ' Þ( ¾Þ.ß«Ä] G P=' E ¼!.à "( È"?}, PÞ'¾Þ- šßô(pþ'( ª Þ(2 ß«"(ª É( "ؾ# ß«² = " ~ß«!( Ë bôpþ'.½ v?ã Ê( Þ ß«"(ª É( "ؾ# ß«² = " ÅÉ(v PÞ' b«=³ a¾þ(ç,å"ôw Y ' D¾# "É ß«"(ª É( "ؾ# ß«² = " vp 'ÖRvÄ^ PÞ' b«=³ a¾þç Ê( Þ,Å"Ôw Y ' PA² ÞÄl Þ(- :0444 E ~ Þ ~ß«4Ì^ ~ß«!( Ë bôpþ'.½ v?ã Ê( Þ ;0444 D Þ( bôpþ'(½àv?ã Pz "(YˆÃ( a4¼!#upþ'( šßô(pþ'( "ª Dß«Ê( Þ È"?} ¾Þ È"( ¼!# È"?} È"ßÔ.Ã( a4¼!#upþ'( ³0 ½ PÞ'( a ÀmÃ( ¾Þ ¾Þ.2 YÞ' Ø"Ô "( = E ¼!( 50<40444 j0 š¼!( ¾Þ Þ'Ï P=' Fbd " a ~ß«"È"( ~ ÉÈN.a " P=' ßÔ( Ê( ÉÈN.a " P=' ÈN( =PÞ'Ä^ F ".Ö¾N ^Ö ~ «É(¼!( < ) Smt. Latha, an accountant in a Limited Company at Hyderabad submits the following particulars of her income for the year. a) Rs. 12,000 p.m. b) Rs. 3,000 p.m. (enters into salary for calculating retirement benefits) c) Bonus Rs. 10,000 p.a. d) Commission Rs. 12,000 p.a. e) Own contribution to 15% of salary and the company also contributes similar amount. f) Interest on Provident Fund at 16% rate Rs. 6,400 g) Free furnished house at Hyderabad. Fair rent of the house is Rs. 18,000 p.a. Cost of furniture is Rs. 15,000. h) 18 H.P. car is provided for official and personal purposes. All expenses of the car including driver s salary of Rs. 500 p.m. are paid by the employer. i) Education allowance for 3 Rs. 100 per child, p.m. paid by the company j) Profession tax paid by her Rs. 1,200. Compute her income from salary for the assessment year. ¾Þ.2

14 Rb Þ¾A³0 Ä] MPÞ' ÅÉ(v PÞ' b«ä] DPv v v^ya H ˆ½YÞ'È"# a4¼!#a( "ª È"( à 0 ßÔ È" Ö¾A P=' " E ¼!(È"# "PÞ'( ßÔ ² b " G P=' ÉÈ"¾ÞÈ"#Ã( D Þjl¼!#a( "ª 2 a) l È"# NÃPÞ'( ¾Þ azß«" b) PÞ'¾Þ(È"'! ½È"# NÃPÞ'( ¾Þ azß«",é¾þè"(ï ßÔ Þ( ¼!(È"#Ã( ÄP='S a(upþ'( a4¾þd² Þ( "(- l È"#Ä] c) ³] "ŒÔ ßÔ È" Ö¾A P=' ¾Þ d) PÞ'Ê(ßÑ ^ ßÔ È" Ö¾A P=' ¾Þ e) YÞ'( ß«' S "!Éßѽ P=' l È"#Ä] " È v0 59)0 PÞ' b«pþ'. D 4 ÈN# È"# anåç a(a ( "ª 2 f)!éßñ½ Rb«È"?} 5:) ¾4u( azß«" ¾Þ.2 :0844 g) Rb Þ¾A³0 Ä] Hß«PÞ'¾ÞÏÈ"#à ˆ Hb YÞ' ß È"ßÔ K¾A u( a4ìa¾þ(2 E YÞ' ß È"# ¼#PÞ'S ßÔÈ"( ißôrèn( " D N ßÔ È" Ö¾A P=' ¾Þ.2 5<0444 ÕÈ". "( TÀ Þ( ¾Þ h) H ˆ½YÞ' É Þ(Ã( È"( ¼!# È"½P=' YÞ' È ÞPÞ'È"# "PÞ'( 5< b a^2"«2 PA¾Þ( ÕšPÞ'¾Þ½È"# K¾A u( a4¼!( ÞRÈN( " 2 PA¾Þ( ^R NÈ"¾ l È"# NÃPÞ'( ¾Þ azß«" D ª T¾Þ(dÃ( ¼!(iÈ". ¼l( anåç a( "(2 i) È"#YÞ'(\¾Þ( ßÔ "È"# "PÞ'( É ½! ½È"# NÃPÞ'( MPzSPÞ'S P=' ¾Þ azß«" PÞ' b«¼l( anåçßô( 2 j) EÈN( anåç b " È" ß«"(ª ¾Þ ~ß«ßÔ( ß«"(ª ¾A ¾ÞÏ ßÔ È" Ö¾A P=' EÈN( l È"# E ¼!. ª YÞ'Ï= a =2 11) Describe the procedure of claiming refund of tax. ß«"(ª È ß«ßÔ( šßô(pz "( PA¾Þ½ßÔ¾ÞÛ ÉÈ" a(è"#2 12) Bring out the provisions of law relating computation of income from companies. PÞ' b«ã E ¼!. ª È"( ß«' a4¼!#upþ'( ßÔ ² b " ² Þ "Ã( NÃ(ß«'È"#2