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AIOU Solved Assignment Code 456 Spring & Autumn 2023 PDF

Here, We have provided AIOU Solved Assignment Code 456 for both Spring and Autumn semesters. According to AIOU policy, The assignment marks are 50% of your total exam marks. So Without submission of your assignments of code 456 for BA , you will be considered a Fail.

It’s important to submit your all assignments of code 456 on time to avoid any problems using AIOU Aagahi Portal. For this purpose, we have provided AIOU Solved Assignment Code 456 for BA in PDF Format.

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Business Taxation Code No. 456 Past Papers | AIOU

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• Business Taxation (456)

Download and view past papers for Business Taxation code number 456 (AIOU) for the semester of spring and autumn. It is a 3 credit hours book.Old papers will provide a clear understanding of important areas or parts of the subjects. Also previous examinations papers will provide a guess for the upcoming examination.Below table provide past papers. Click on the link to view:

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AIOU Solved Assignments B.com Code 456

 aiou solved assignments b.com code 456 business taxation download pdf read online.

AIOU Solved Assignments B.com code 456

AIOU INTRODUCTION The Allama Iqbal Open University(usually says open university) is a public university in the capital of Pakistan Islamabad. The fourth-largest university in the world's higher learning institutions, with an annual enrollment of 1,221,038 students, the majority are women. The Distance Education idea suppose greater importance and welcome in Pakistan due to the element of poverty and relative deprivation of women. About Website: Aiou tutor info. A tutor is also known as an Educator or teacher at Allama Iqbal Open University, and There are some responsibilities that every tutor has to perform. Government and private school teachers are getting registration as AIOU tutorship. AIOU gives per student pay against Tutor service. AIOU students are getting admission and after this all process, AIOU assigns Tutor for the student. Tutor checks all assignments given by students. If you are a student and want to know about your Tutor Profile, you are at the right place for the right information. Conclusion: I hope you like the article AIOU Solved Assignments B.com Code 456 Business Taxation and share it with social media friends and family members who are a study in ALLAMA IQBAL OPEN UNIVERSITY (AIOU). If you need any book past papers Solved assignment just text us via email or connect via FB page we will send you the required material as soon as possible. We shall provide all AIOU books past paper assignments free of cost for poor students. Our mission to spread knowledge with deserving students. Remember us in your prayers. share our official website https://www.aioututorinformation.com/ with your friends as soon as possible.

AIOU Solved Assignments B.com code 456 in PDF

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AIOU 456 Code Guess Paper

Prepare for your AIOU (Allama Iqbal Open University) Course Code 456 Business Taxation exam with our exclusive guess paper from Asif Brain Academy . Derived from past papers and assignments, our guess paper offers comprehensive coverage of key topics in business taxation. Whether you’re studying tax principles, corporate taxation, or tax planning, our resources provide valuable insights and practice questions to help you succeed. Trust Asif Brain Academy to equip you with the tools and knowledge needed to ace your Course Code 456 Business Taxation exam.

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برائے مہربانی امتحانی مشقیں حل کرنے سے پہلے درج ذیل ہدایات کو غور سے پڑھیے ۔ہدایات برائے طلبامیٹرک، ایف اے اور بی اے پروگرامز

۔1۔ تمام سوالات لازمی ہیں اور تمام سوالات کے نمبر مساوی ہیں البتہ ہر سوال کی نوعیت کے مطابق نمبر تقسیم ہوں گے۔ ۔2۔ سوالات کو توجہ سے پڑھیے اور سوال کے تقاضے کے مطابق جواب تحریر کیجیے۔ ۔3- مقررہ تاریخ کے بعد/تاخیر کی صورت میں امتحانی مشقیں اپنے متعلقہ ٹیوٹر کو نہ بھیجنے کی صورت میں تمام تر ذمہ داری طالب علم پر ہو گی۔ ۔4۔ آپ کے تجزیاتی اور نظریاتی طرزِ تحریر کی قدر افزائی کی جائے گی۔ ۔5۔ غیر متعلقہ بحث / معلومات اور کتب، سٹڈی گائیڈ یا دیگر مطالعاتی مواد سے ہو بہو نقل کرنے سے اجتناب کیجیے۔

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AIOU Business Taxation Past Papers Course Code 456

Aiou course code 456 past paper for ba/b.com.

All people can search the AIOU Code 456 Past Papers for passing the semester-wise examination of the BA and B.Com level throughout the Allama Iqbal Open University. Now recently the education center has changed the name of the bachelor’s degree to an associate degree. I will upload all types of the AIOU B.COM Past Paper including the whole course codes checked here.

Because candidates can want to pass the exams easily without any hard work and struggle therefore that we are updated the most important and repeated questions for the guidance and help of the new and old students are viewed online and downloaded to understand the pattern of the paper has come in the final examination of the graduate.

Daily many students are free to download the AIOU B.COM Business Taxation Past Paper Course code 456 on this site help to solve the paper. Allama Iqbal Open University Islamabad has organized the exam in the spring and autumn semester for the students. Here to get AIOU Past Paper Code 456 B.COM/BA programs.

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Home » AIOU » Assignments » Bachelor » 456 Business Taxation Bachelor Free Solved Assignments

456 Business Taxation Bachelor Free Solved Assignments

Download 456 business taxation bachelor free solved assignments semester spring 2024.

Firstly welcome to download page 456 Business Taxation free for the Bachelor class. That is to say, that you can download 456 totally free for the semester Spring 2024.

Firstly we will guide you through the download process. So, you could download 456 Business Taxation Assignments for Bachelor class in the semester Spring 2024. Allama Iqbal open university has more than four hundred codes for all classes, but all codes have specific subjects.

How to Download Business Taxation Solved Assignments Spring 2024 for free

That is to say, that It is quite easy to download 456 Business Taxation free solved assignments from aiou studio 9. Certainly, you need to scroll all the way down and click the download button it will open a page where you could see all codes select one, and click download pdf. We also have prepared a video for you have a great look for any confusion do comment us.

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Bachelor 456 Business Taxation Assignments Submit dates

Make sure, you keep yourself up to date, with 456 Business Taxation assignments submission dates, so that you submit them on a time. So, you make sure to submit these assignments using the date. Consequently exceeding these dates could cause failure in assignments, in other words, failure in papers. So dear, don’t wait for the last dates and submit our assignments at your earliest.

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Sunday, December 11

Business taxation (456) - autumn 2022 - assignment 1.

Q. 1     Understanding the legal terms in taxation provides a way forwarded for determining the tax liability of a person. Keeping this in view, define the following

a.   Taxpayer    b.    Person c.    Turnover           d.    Tax Year    e.    Public Company

f.         Resident Person     g.    Intangible         i.    Permanent Establishment       

a. Taxpayer: A taxpayer is an individual or organization that is legally liable to pay taxes on their income or profits.

b. Person: A person is an individual, sole proprietorship, partnership, association, corporation, or other entity that is recognized as having legal rights and duties.

c. Turnover: Turnover is the total amount of sales or revenue generated by a business during a given period.

d. Tax Year: A tax year is the period of time in which a taxpayer is required to pay taxes. Generally, the tax year is the calendar year.

e. Public Company: A public company is a company that is listed or traded on a stock exchange.

f. Resident Person: A resident person is an individual who is physically present in the country for a period of six months or more in a given tax year.

g. Intangible: Intangible assets are non-physical assets such as patents, copyrights, trademarks, and goodwill.

i. Permanent Establishment: A permanent establishment is a fixed place of business located in a jurisdiction where a company carries on activities that generate income from that jurisdiction.

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Q.2      The Income Tax Ordinance 2001 divides income into five, major head: salary, property, business, capital gains and other sources. Explain the components of salary & property income & their taxation treatment as per the provisions of the Income Tax ordinance 2001.                 (20)

Salary Income:

Salary is defined in Section 2 (24) of the Income Tax Ordinance, 2001 as “any amount received or receivable by an employee from an employer in the course of employment, whether in money or otherwise”. Salary includes all allowances, earnings, profit from an employment, fees, commissions, perquisites, pensions and other benefits, whether payable by the employer or any other person.

Taxation Treatment:

Under Section 4 of the Income Tax Ordinance, 2001, salary income is taxable in the hands of the recipient. This income is taxed at progressive rates according to the slab rates prescribed for the tax year. The tax rates vary according to the individual’s taxable income and applicable deductions, and are as follows:

• Up to Rs. 0.25 million – 5%

• Rs. 0.25 million – Rs. 0.50 million – 10%

• Rs. 0.50 million – Rs. 1 million – 15%

• Above Rs. 1 million – 20%

In addition to the above, the minimum tax rate is 15% of the taxable salary income.

Property Income:

Property income refers to income earned from the ownership of property. This includes income from the renting or leasing of property, income from the sale of property, and income from the transfer of property.

Under Section 4 of the Income Tax Ordinance, 2001, property income is taxable in the hands of the recipient. This income is taxed at progressive rates according to the slab rates prescribed for the tax year. The tax rates vary according to the individual’s taxable income and applicable deductions, and are as follows:

In addition to the above, the minimum tax rate is 15% of the taxable property income.

Tax Deduction on Property Income:

Under Section 10 of the Income Tax Ordinance, 2001, the following deductions are available on property income:

• Maintenance and repair expenses

• Insurance premiums

• Interest on mortgage or loan taken for the purpose of acquiring or constructing the property

• Depreciation allowance

The maximum amount of deduction allowed is 10% of the net rent received from the property.

Tax Relief on Property Income:

Under Section 11 of the Income Tax Ordinance, 2001, the following tax reliefs are available on property income:

• Residential or Commercial Property - Taxpayers who own residential or commercial property can claim a deduction up to Rs. 200,000.

• Non-residential Property - Taxpayers who own non-residential property can claim a deduction up to Rs. 400,000.

• Agricultural Property - Taxpayers who own agricultural property can claim a deduction up to Rs. 150,000.

• Rent received on Agricultural Property - Taxpayers who receive rent on agricultural property can claim a deduction up to Rs. 50,000.

Conclusion:

In conclusion, salary and property income are taxable under the Income Tax Ordinance, 2001. The tax rates for salary income are progressive and the minimum tax rate is 15% of the taxable salary income. For property income, deductions and tax reliefs are available, and the maximum amount of deduction allowed is 10% of the net rent received from the property.

Q.3      Calculate the tax liability of Mr. Sahir, a salaried person, from the following records:                  (20)

Tax Liability of Mr. Sahir = Rs. (1,95,000)

Tax Calculation:

Income from salary = 40,000 + 15,000 + 4,000 = 59,000 per month = 7,08,000 per year

House Rent Allowance (HRA) = 15,000 per month = 1,80,000 per year

Income from other sources = 30,000 + 8,000 + 6,000 + 2,000 + 19,000 + 12,000 = 67,000 per year

Total Income = 7,08,000 + 1,80,000 + 67,000 = 8,55,000

Tax as per Income Tax Slab = 2,00,000 + 20% of (8,55,000 - 2,00,000) = 2,00,000 + 1,15,000 = 3,15,000

Tax Liability of Mr. Sahir = Rs. 3,15,000 - 2,000 (Zakat Paid) = Rs. 1,95,000

Q.4                Suppose you are running a food processing business. The FBR sends you a notice to pay your tax liability. Under the Income Tax Ordinance 2001, how would you estimate your income from business on which the tax will be payable.       (20)                         

Income tax is one of the most important taxes levied by the Federal Board of Revenue (FBR). It is imposed on the taxable income of a person, corporation, association or any other entity. The Income Tax Ordinance 2001 (ITO 2001) is the main law governing the taxation of income in Pakistan. It contains provisions regarding the taxation of different types of income and the calculation of tax liability.

When the FBR sends a notice to pay tax liability, it is the responsibility of the taxpayer to estimate the income on which the tax is payable. This can be done by calculating the gross income from the business and then deducting allowable expenses.

Gross income is the total income earned from business activities. It includes income from sale of goods and services, commission, rent, dividend, interest and other sources. The taxpayer should include all the receipts and gains from all sources in the computation of gross income. The taxpayer should also include any income which is not taxable under the ITO 2001, such as capital gains and income from lotteries, in the computation of gross income.

Allowable expenses are those expenses that are incurred in the course of business and can be deducted from the gross income to arrive at the taxable income. These expenses include costs of goods sold, salaries and wages paid to employees, rent, bad debts, depreciation, repairs and maintenance, insurance, etc. The taxpayer should ensure that all the allowable expenses are included in the computation of taxable income.

Once the taxable income is calculated, the taxpayer should calculate the tax payable on it. The tax rate depends on the amount of taxable income and is determined according to the tax slab provided in the ITO 2001. The taxpayer should also pay any advance taxes and any additional taxes, if applicable.

In conclusion, to estimate the tax liability, the taxpayer should first calculate the gross income from business activities, then deduct the allowable expenses to arrive at the taxable income and then calculate the tax payable on the taxable income. The taxpayer should also pay any advance taxes and any additional taxes, if applicable. It is important to ensure that all the receipts and gains from all sources are included in the computation of gross income and all the allowable expenses are included in the computation of taxable income.

Q.5                What is an income tax return? Who is required to file the income tax return? What are the requirements of a valid return of income? Also, write down the penalty for non-filing of the income tax return. `          (20)

An income tax return is a form in which taxpayers declare their taxable income, deductions, and credits to the Internal Revenue Service (IRS). It is used to determine the amount of income tax a person owes the government for a particular fiscal year.

Every individual, partnership, corporation, estate, and trust that earns more than a specified amount of gross income is required to file an income tax return. The specific amount of income that triggers the requirement to file a return varies from year to year, and is based on filing status, age, and other factors.

The requirements for a valid return of income depend on the type of return being filed. Generally, taxpayers must include their name, address, Social Security number, filing status, and the amount, source, and type of income being reported. Taxpayers are also required to include information regarding any deductions, credits, or other items that are being claimed on the return.

The penalty for non-filing of the income tax return can vary depending on the amount of unpaid taxes and the length of time the return was not filed. Generally, taxpayers who fail to file a return are subject to a penalty of 5% of the unpaid taxes each month, up to a maximum of 25%. In addition, taxpayers who willfully fail to file a return may be subject to a penalty of up to 25% of the unpaid taxes.

In some cases, the penalty for non-filing of the income tax return may be waived if the taxpayer can show reasonable cause for not filing the return. However, this is not a guaranteed result and the taxpayer should contact the IRS to discuss the specifics of their situation.

In addition to monetary penalties, failing to file an income tax return can also result in possible criminal prosecution. The IRS can prosecute taxpayers who willfully fail to file a return, and the penalties for doing so can include fines, imprisonment, or both.

Finally, it is important to note that non-filing of the income tax return can also result in the loss of certain tax benefits. For example, a taxpayer who does not file a return may be ineligible to claim a tax refund or receive certain tax credits.

In conclusion, it is important to understand the requirements for filing an income tax return and the potential penalties for non-filing. Taxpayers should always ensure that they file their return on time and accurately report their income, deductions, and credits. Doing so is the best way to avoid any potential penalties or other consequences.

How to Submit AIOU Assignments on the Aaghi LMS Portal

To earn good grades, submitting assignments on time and correctly is critical for Allama Iqbal Open University (AIOU) students. This comprehensive guide from AIOU’s official website covers the step-by-step process of submitting AIOU assignments digitally through the Aaghi Learning Management System (LMS) portal.

Table of Contents

Background on aiou assignment submission.

In recent years, AIOU has transitioned from accepting handwritten assignments to requiring Microsoft Word documents for most courses. Exceptions are some Urdu and other language assignments that may still be handwritten. Any handwritten work must be scanned and converted to PDF before uploading to the portal.

Submitting complete assignments on time is mandatory. AIOU provides due dates for each assignment, and late work is not accepted. Completing both Assignment 1 and Assignment 2 according to guidelines is required to earn full marks.

Step-by-Step Guide to Submit AIOU Assignments Online

Follow these steps exactly to successfully submit your AIOU assignments digitally:

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• Select Your Course
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• Click the Assignment 1 or 2 Button
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• Verify the File Size is Under 5MB
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• Double Check You Selected the Correct File
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Follow these tips and best practices to ensure proper submission and good grades:

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Properly submitting error-free, high-quality assignments by the deadlines is essential to succeed as an AIOU student. Let the university know if you have questions or issues with the Aaghi LMS portal assignment process.

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AIOU Business Taxation Code 456 Assignments of BA Class Spring 2022

Download Free AIOU Business Taxation Code 456 Assignments For Exam Preparation

AIOU Business Taxation Code 456

There are 2 assignments  for this course. you will find all the assignments below. اس کورس کی 2 اسائنمنٹ ہیں آپ کو سب اسائنمنٹ نیچے مل جائے گی۔, aiou business taxation code 456 assignment number 1.

AIOU Business Taxation Code 456 Assignment Number 2

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First and foremost Assignments are an essential part of the students. Because this plays a very important role.  Moreove r , you can’t clear your semester without assignments. Most Importantly send your assignments in time. However, you can not pass exams without assignments. In other words, your attendance in exams is wasteless.

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You will be considered to fail without submitting your assignment. In other words, even if you get 95% marks in the examination you will be considered as fail. If you clear your assignments, you have the chance to appear in the examination. Therefore you can have 3 attempts to appear.

Following are the passing marks of each assignment

• 1st Assignment must have at least 50% marks.
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In contrast, subjects having 2 assignments follow the above same percentage.

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First of all our mission is to educate our young generation. Secondly Academy tries its best to build civilized and sophisticated mankind in our  country.  besides, we are not indulged in any kind of miscellaneous activity that detracts students to take any shortcut in their education. subsequently, we always promote legal education as a priority, as well as help students self-learning and build skills to perform best in their future.

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