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1. (a) What do you mean by the term 'assessment year'? (b) Mention any two circumstances where income of previous year is assessed in the

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1. (a) What do you mean by the term 'assessment year'? (b) Mention any two circumstances where income of previous year is assessed in the same year. (c) Determine the status of the following persons: (1) ABCD, an alumni association of students. (ii) Sonarpur Municipality. (d) Mention any two fully exempted incomes. 2+3+3+2

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