Income Tax Accounting Midterm Spring 2026 Question Paper — Study Guide & FAQ

What is the Income Tax Accounting Midterm Spring 2026 question paper?

This page hosts the Income Tax Accounting Midterm Spring 2026 question paper for DIU BBA students studying Income Tax Accounting (0411-323) during Spring 2026, Batch BBA 65. The PDF comes from our student archive — use it to learn the exam format, time yourself, and spot recurring topics.

What questions appear on this exam?

The transcript below shows real questions from this paper (OCR). Common themes include: Question-1: Interpret “Salary” according to section 32(2)(a) of ITA; Contrast proportional and degressive tax systems using an example. CLO-1, L-2; [5] Question-2: (a) Sikandar Raza born in Sialkot in the northeast of Pakistan. He made his international debut for Zimbabwe, in the first ODI against Bangladesh in; Sikandar was firmly settled into his role as the most adventurous batsman in Zimbabwe's top order, with a fondness for carving the ball through and sometimes over point, and a useful side line as an off spinner. Mr. Raza came to Bangladesh on January 1, 2025 to play in BPL. In order to qualify his team for the final, he stayed in Bangladesh until February 20 to play the final. In addition, Sikandar Raza has been playing in the BPL for the last five years. From the beginning to the end of the tournament, Sikandar Raza stayed in Bangladesh for 35 days each year. Requirement: Use the given information in determining the residential status of Sikandar Raza for the income year 2024-2025 in accordance with section 2(.

• Question-1: Interpret “Salary” according to section 32(2)(a) of ITA
• Contrast proportional and degressive tax systems using an example. CLO-1, L-2; [5] Question-2: (a) Sikandar Raza born in Sialkot in the northeast of Pakistan…
• Sikandar was firmly settled into his role as the most adventurous batsman in Zimbabwe's top order, with a fondness for carving the ball through and sometimes…
• CLO-2, L-3; [2] (b) Mr. Z is a service holder and his total income disclosed Tk 15,00,000 during income year 2024
• In addition, he has disclosed his investment which includes savings certificate Tk 300,000; DPS Tk 100,000; purchased three decimal plot Tk 15,00,000 and ban…
• Mr. Z disclosed his net wealth Tk. 51,00,00,
• Requirement: Use the given information in calculating the amount surcharge and tax rebate for the assessment year 2025-
• CLO-2, L-3; [3] (c) Jannatul Ferdous, a hearing-impaired single mother of two children, has been employed as a cashier for several years. Following the death…

How should DIU BBA students use this past paper?

Attempt the full paper once without notes, then mark questions you could not finish in time. Compare your work with class notes, the course hub, and any answer scripts linked on this page. Repeat weak chapters one week before your real exam.