BCOC 136 Solved Guess Paper 2026 is a 22 page answer set built for the Income Tax Law and Practice course of the IGNOU Bachelor of Commerce programme, and it carries 13 exam style questions with complete written solutions. Every question in it was chosen after reading the last five term end papers line by line.
Most students lose marks in this subject not because the law is hard but because the answer is written loosely. A tax answer that skips the section number, rounds off the limit or forgets the concluding line reads incomplete to an evaluator even when the idea is correct. So each answer here is written the way it should appear in the answer book, with the definition first, the section stated, the figures exact and a short conclusion at the end.
Five questions with their solutions are reproduced further down this page along with screenshots from the actual file, so you can check the quality yourself before asking for the rest.
BCOC 136 Income Tax Law and Practice Key Facts
The BCOC 136 guess paper carries 13 exam style questions, 22 pages of written answers and covers all five blocks of the Income Tax Law and Practice syllabus, prepared for the June 2026 and December 2026 term end examinations.
| Course code and title | BCOC 136 Income Tax Law and Practice |
|---|---|
| Programme | Bachelor of Commerce (B.Com General / BCOMG / BCOMF) |
| Questions in the file | 13 full length questions with answers |
| Pages of written answers | 22 |
| Blocks covered | All 5 blocks |
| Sessions analysed | June 2023, December 2023, June 2024, December 2024, December 2025 |
| Paper duration and marks | 3 hours and 100 marks |
| Target sessions | June 2026 and December 2026 TEE |
| Sample shown on this page | 5 questions with solutions, 8 questions available on request |
BCOC 136 Guess Paper Table of Contents
- What Is Inside the BCOC 136 Guess Paper for Income Tax Law and Practice
- Sample Questions and Answers from the BCOC 136 Solved Guess Paper
- How the BCOC 136 Guess Paper Was Built from Five Previous Year Papers
- BCOC 136 Topic Frequency Analysis Across the Last Five Sessions
- Block Wise Chapter Index of BCOC 136 Income Tax Law and Practice
- BCOC 136 Exam Pattern and Marks Distribution for 2026
- Inside the BCOC 136 Guess Paper PDF Page by Page
- What to Skip and What Examiners Reward in BCOC 136
- Who Should Use This BCOC 136 Guess Paper
- How to Get the Complete BCOC 136 Solved Guess Paper
- BCOC 136 Guess Paper Questions Students Ask Us Most
What Is Inside the BCOC 136 Guess Paper for Income Tax Law and Practice
The file holds 13 questions, each one written out as a full term end answer with a definition, section reference, sub headings, worked limits and a closing conclusion. Nothing in it is a topic list or a bullet hint. Every question is answered the way you would actually write it in the answer book on exam day.
The 13 questions were not picked because they sound important. They were picked because the same topics kept returning across five consecutive papers, or because a topic came up in December 2025 and is due for a repeat. Each question card in the file also tells you its priority level, its block, and the exact sessions in which it last appeared, so you know why it earned a place.
| Question | Topic | Marks | Priority |
|---|---|---|---|
| Q1 | Casual income meaning and tax treatment | 10 | High |
| Q2 | Residential status of an individual and incidence of tax | 20 | High |
| Q3 | Agricultural income and partly agricultural income | 10 | Medium |
| Q4 | Gratuity and exemption under Section 10(10) | 10 | Medium |
| Q5 | Encashment of earned leave or leave salary | 10 | Medium |
| Q6 | Allowances that are fully taxable, partly exempt and fully exempt | 10 | Medium |
| Q7 | Recognized Provident Fund and its treatment | 10 | High |
| Q8 | Deductions under profits and gains of business or profession | 10 | Medium |
| Q9 | Capital gains, types and Capital Gain Account Scheme 1988 | 20 | High |
| Q10 | Clubbing of income and income of a minor child | 20 | High |
| Q11 | Dividend meaning, types and taxation | 5 + 7 + 8 | Medium |
| Q12 | Deductions under Section 80D and Section 80G | 10 | Medium |
| Q13 | E filing of ITR, steps and benefits | 20 | High |
Alongside the answers the file also carries a frequency chart of 23 tracked topics, an exam pattern note, a list of topics you should deliberately not over prepare, and a short section on what examiners reward in this particular subject. If you are collecting material for several courses at once, our wider IGNOU Solved Guess Paper library follows the same format for every code.
Sample Questions and Answers from the BCOC 136 Solved Guess Paper
Five of the thirteen questions are reproduced below, two with the complete model answer and three with the opening definition and answer skeleton, so you can judge the writing quality before you ask for the full file. The remaining 8 questions are shared on WhatsApp.
Read Sample 1 and Sample 5 closely. That is the exact depth every one of the 13 answers is written to. Nothing is padded and nothing is left as a heading you then have to research yourself.
Sample 1 of 5 · Casual Income · 10 Marks · Complete Answer
Block 1 Fundamentals. Last appeared in December 2025, June 2024 and December 2023.
Exam question. What do you understand by Casual Income? How are they treated under the Income Tax Act?
Meaning of Casual Income
"If an assessee, accidentally or without any pre-expectation, gets any income of non-recurring nature, it is treated as casual income."
Casual income is irregular and does not arise from any definite source. It includes income from betting, lottery winnings, playing cards, horse races and cross-word puzzles.
Treatment under the Income Tax Act
- Flat rate. Casual income shall be taxable at a flat rate of 30%.
- No deduction. Any expense paid in receiving casual income shall not be deducted from any income.
- No set-off. Any casual loss shall not be set off against any income.
- Family gifts. Personal gifts given on account of family affection (e.g. gift to wife by husband) are not included in income.
- TDS limit. Winnings up to Rs. 10,000 from lotteries, crossword puzzles, card games and horse races are not subjected to tax deduction at source.
Examples. Money won in lotteries; crossword puzzles, card games, betting or gambling; remuneration as an arbitrator without prior stipulation; reward for tracing a lost child; winnings from horse or any other race; prize for coin or stamp collection.
Not treated as casual income. Maintenance allowance paid under an agreement; capital gains or receipts of a business or profession; bonus, gratuity or perquisites of a salaried person; and voluntary payments such as tips.
Conclusion. Casual income is a non-recurring, source-less receipt taxed at a flat 30%, with no deduction of expenses and no set-off of losses; certain family gifts and business receipts are excluded.
Sample 2 of 5 · Residential Status and Incidence of Tax · 20 Marks · Answer Structure
Block 1 Fundamentals. Last appeared in December 2025 and December 2024.
Exam question. Explain the provisions of the Income Tax Act to determine the residential status of an individual as (i) Ordinarily Resident (ii) Not Ordinarily Resident (iii) Non-Resident, and state the incidence of tax for each.
The answer opens with the statutory line, "Section 6(1) and Section 6(6)(a) of the Income Tax Act determine the residential status of an individual; he is Resident if he fulfils at least one basic condition and both the additional conditions."
From there the full version in the file works through the two basic conditions with the 182 day and 60 day plus 365 day tests, both additional conditions with the 2 out of 10 years and 730 days in 7 years tests, the substituted 182 day limit for crew members and visiting persons of Indian origin, then Not Ordinarily Resident and Non-Resident status. It closes with a four row incidence of tax table comparing all three statuses and a written conclusion. Roughly 450 words.
Sample 3 of 5 · Allowances Taxable and Exempt · 10 Marks · Answer Structure
Block 2 Salaries. Last appeared in June 2024 and December 2024.
Exam question. What do you understand by Allowances? What are the fully taxable, partially exempted and fully exempted allowances?
The answer begins by defining an allowance as a fixed monetary amount paid by an employer, given either as reimbursement of expenditure or irrespective of actual expenditure, and then splits the whole topic into three named groups.
The full version names each allowance in each group, from Dearness and Tiffin and Warden Allowance in the fully taxable group, through House Rent Allowance and the Section 10(14)(ii) special allowances in the partly exempt group, to Conveyance and Foreign Allowance and the Section 10(14)(i) list in the fully exempt group. It ends with the three part HRA exemption calculation including the 40% and 50% city split.
Sample 4 of 5 · Capital Gains and Capital Gain Account Scheme · 20 Marks · Answer Structure
Block 4 Capital Gains and Other Sources. Last appeared in December 2025, June 2024 and December 2024.
Exam question. What is Capital Gain? Discuss the concept of capital gain and differentiate between short-term and long-term capital gains. Also explain the Capital Gain Account Scheme, 1988.
This is the single most repeated topic in the subject. It has appeared in every one of the last five papers, which is why the answer in the file is written at full 20 mark length rather than trimmed.
The complete answer covers the charging definition, the three part test of a capital asset under Section 2(14) with its exclusions, short term and long term capital assets under Sections 2(42A) and 2(29A), a three row comparison table on holding period and indexation and rate of tax, and then the Capital Gain Account Scheme 1988 with the Sections 54, 54B, 54D, 54F, 54G and 54GA it applies to, plus the savings and term deposit options.
Sample 5 of 5 · Deductions under Section 80D and 80G · 10 Marks · Complete Answer
Block 5 Computation and Assessment. Last appeared in June 2024 and December 2025.
Exam question. Explain the deduction available under Section 80D (medical insurance premium) and Section 80G (donations to charitable institutions).
Deduction under Section 80D
"Section 80D allows deduction in respect of medical insurance premium paid by an individual (resident or non-resident) or a HUF."
The premium must be paid by any mode other than cash (cash allowed only for preventive check-up) towards a health policy on the assessee, spouse, dependent children or parents.
- Deduction for self, spouse and dependent children up to Rs. 25,000.
- Additional deduction for parents up to Rs. 25,000.
- Where a senior citizen is covered, the limit is enhanced to Rs. 50,000.
A senior citizen means a resident individual aged 60 years or more during the previous year.
Deduction under Section 80G
"Section 80G allows deduction to all assessees in respect of donations made to certain charitable institutions and specified funds."
- Conditions. Donations above Rs. 2,000 must be made through cheque, draft or other non-cash mode, and proof of donation is mandatory.
- Rate. Some donations qualify for deduction at 100% and others at 50% of the qualifying amount.
- Ceiling. For no-limit donations the whole amount qualifies; for with-limit donations the qualifying amount cannot exceed 10% of adjusted gross total income.
Conclusion. Section 80D allows deduction for medical insurance premium (Rs. 25,000, raised to Rs. 50,000 for senior citizens), while Section 80G allows deduction for donations at 100% or 50%, subject to the 10% adjusted-GTI ceiling for limited donations.
Message us on WhatsApp at 9899436384 for the remaining 8 questions with answers
How the BCOC 136 Guess Paper Was Built from Five Previous Year Papers
Five term end papers were read question by question, June 2023, December 2023, June 2024, December 2024 and the most recent December 2025 paper, and every question was tagged to its block and topic before any answer was written. The guess list came out of that tally, not from instinct.
Three signals decided the final 13. First, raw repetition, because a topic that has appeared in four or five of five sessions is almost never absent for long. Second, the recent gap, where a topic has a strong history but skipped the last one or two papers and is now due. Third, the December 2025 signal, because whatever the paper setter favoured most recently tends to influence the next cycle as well.
Answers were then written strictly from the IGNOU BCOC 136 blocks. Definitions, section numbers, monetary limits and list counts come from the textbook itself, so what you write in the answer book matches what the evaluator is looking for. Where a topic has both theory and numerical treatment, we wrote the theory in full and left the numerical practice to the actual papers, which you can pull from our IGNOU Previous Year Question Paper collection.
If you want to verify the syllabus or the block structure yourself, the course details are published on the official IGNOU website and the study material is hosted on eGyanKosh.
BCOC 136 Topic Frequency Analysis Across the Last Five Sessions
Capital gains and the benefits of filing an income tax return are the only two topics that appeared in all five analysed sessions, which is why both sit at the top of the high priority list. The table below is the raw tally we worked from.
| Topic | Jun 23 | Dec 23 | Jun 24 | Dec 24 | Dec 25 | Priority |
|---|---|---|---|---|---|---|
| Casual income | Yes | Yes | Yes | High | ||
| Residential status of individual or company | Yes | Yes | Yes | High | ||
| Previous year taxed in the current year | Yes | Yes | Medium | |||
| Agricultural and partly agricultural income | Yes | Yes | Yes | Medium | ||
| Exempted incomes under Section 10 | Yes | Low | ||||
| Income deemed to accrue or arise in India | Yes | Medium | ||||
| Gratuity and exemption under Section 10(10) | Yes | Yes | Yes | Yes | Medium | |
| Leave encashment and pension | Yes | Yes | Yes | Yes | Medium | |
| Allowances taxable and exempt | Yes | Yes | Medium | |||
| Recognized and Public Provident Fund | Yes | Yes | Yes | High | ||
| HRA and entertainment allowance | Yes | Yes | Low | |||
| Business and profession deductions | Yes | Yes | Yes | Medium | ||
| Capital gains concept and types | Yes | Yes | Yes | Yes | Yes | High |
| Capital Gain Account Scheme 1988 | Yes | Yes | Yes | Medium | ||
| Clubbing of income and minor child | Yes | Yes | Yes | High | ||
| Dividend meaning, types and taxation | Yes | Yes | Medium | |||
| Set off and carry forward of losses | Yes | Low | ||||
| Deduction under Section 80D and 80G | Yes | Yes | Yes | Medium | ||
| Partnership firm and Section 184 | Yes | Yes | Medium | |||
| Benefits of filing ITR and e filing | Yes | Yes | Yes | Yes | Yes | High |
| Consequences of delay in filing | Yes | Low | ||||
| Income tax authorities, PAN and person | Yes | Yes | Low | |||
| Marginal relief | Yes | Low |
Read the low priority rows as a warning rather than a dismissal. Marginal relief appeared for the first time in December 2025, so it is worth one careful reading even though its history is thin. Exempted incomes under Section 10 has been quiet since December 2023 and could resurface. The tally tells you where to spend your last week, not what to delete.
Block Wise Chapter Index of BCOC 136 Income Tax Law and Practice
The BCOC 136 syllabus runs across five blocks, moving from basic definitions and residential status through the five heads of income to computation of total income and return filing. The index below maps each block to the chapters inside it and to the guess paper questions drawn from that block.
| Block | Chapters and core topics | Questions drawn |
|---|---|---|
| Block 1 Fundamentals of Income Tax |
Basic concepts and definitions of assessee, person, previous year and assessment year; residential status under Section 6 and incidence of tax; agricultural income under Section 2(1A) and Rules 7, 7A, 7B and 8; exempted incomes under Section 10; casual income and its flat rate treatment | Q1, Q2, Q3 |
| Block 2 Income from Salaries |
Meaning and scope of salary; allowances split into fully taxable, partly exempt and fully exempt with the HRA calculation; perquisites and their valuation; gratuity under Section 10(10); pension and leave encashment; the five kinds of provident fund with the 12% and 9.5% limits | Q4, Q5, Q6, Q7 |
| Block 3 House Property and Business or Profession |
Annual value of house property and the Section 24 deductions; profits and gains of business or profession; expenses expressly allowed under Sections 30 to 37; depreciation on the written down value of a block of assets; expressly disallowed expenses and Section 43B payment conditions | Q8 |
| Block 4 Capital Gains and Other Sources |
Capital asset under Section 2(14) and its exclusions; transfer, short term and long term gains, indexation; Capital Gain Account Scheme 1988 and Sections 54 to 54GA; income from other sources; dividend under Section 2(22) including deemed dividend; clubbing under Sections 60 to 65 and minor child income | Q9, Q10, Q11 |
| Block 5 Computation of Total Income and Assessment |
Deductions from gross total income under Sections 80C to 80U with 80D and 80G limits; computation of total income and tax liability of an individual; rebate and marginal relief; assessment procedure and income tax authorities; PAN; return of income and the e filing process on the income tax portal | Q12, Q13 |
Block 4 and Block 5 together carry the largest share of the high priority questions, which matches what the frequency tally shows. If you are short on time, secure those two blocks first and then work backwards to Block 1.
BCOC 136 Exam Pattern and Marks Distribution for 2026
BCOC 136 is a 3 hour, 100 mark paper in which eight questions are set and you attempt any five, each carrying 20 marks. Both the English and Hindi versions are printed in the same booklet.
- Questions mix theory and numerical work, and are usually split as 10 plus 10, 5 plus 15, 2 plus 4 plus 4 or a single 20 mark problem.
- Question 8 is normally the short notes question, where you write any four out of six for 4 into 5 marks.
- Sensible word targets for time management are about 450 words for a 20 mark answer, 250 words for a 10 mark answer and 150 words for a 5 mark answer.
Because you choose five out of eight, a guess paper of 13 well chosen topics gives you real room to manoeuvre rather than a narrow bet. Pair this file with the actual BCOC 136 Question paper sets so you get used to the wording the setter uses and the way sub parts are stacked inside a single 20 mark question.
Inside the BCOC 136 Guess Paper PDF Page by Page
The file is a designed 22 page PDF, not a text dump, with one question per card carrying its priority tag, block reference and last appeared sessions. The screenshots below are taken directly from the file you receive.
What to Skip and What Examiners Reward in BCOC 136
Skip deep memorisation of rare single appearance short notes, long case law lists and exact section sub clauses the textbook itself does not stress. Read them once and move on. Your marks in this subject come from a small number of heavily repeated provisions written precisely.
Heavy computational illustrations with many sub parts are the other common time sink. Learn the method and the order of steps, then stop; you do not need every variant. Whole tables copied word for word are also wasted effort, because if you understand the logic behind a table you can rebuild the key rows under exam pressure anyway.
What actually earns marks is narrower than most students expect. Open every answer with a clear definition and the relevant section of the Act, then use exact figures rather than vague ones, so 182 days, Rs. 20,00,000, 12% of salary and Rs. 25,000, because those numbers are what an evaluator scans for.
Beyond that, pair each provision with a short example the way the textbook does, keep sub headings and numbered points visible, add a comparison table wherever two things are contrasted, and finish with a one or two line evaluative conclusion.
Who Should Use This BCOC 136 Guess Paper
This file suits any IGNOU learner enrolled in Bachelor of Commerce (B.Com General, BCOMG or BCOMF) who has BCOC 136 Income Tax Law and Practice in the current term and limited time before the exam. It assumes no prior tax background.
It works particularly well for three groups. Working students who cannot read all five blocks and need a defensible shortlist. Repeat attempt students who failed on presentation rather than knowledge and need model answers to copy the structure from. And final term students juggling several courses at once, who want the theory settled quickly so they can spend their remaining time on numericals.
Students taking other commerce courses in the same term often pick up a matching BCOMG guess Paper for each code so the whole term is covered in one go rather than one subject at a time.
How to Get the Complete BCOC 136 Solved Guess Paper
Send us a WhatsApp message on 9899436384 with your course code and we will share the complete 22 page file covering all 13 questions. Five questions are already shown above, so 8 questions with their full answers remain.
Tell us the code you need and the session you are appearing in, June 2026 or December 2026, and we will confirm availability and pricing on chat. If you need more than one code, send the list in a single message and we will quote for the set together. Delivery is a PDF file on the same WhatsApp thread, so there is no account to create and nothing to install.
Get the complete BCOC 136 guess paper on WhatsApp 9899436384
BCOC 136 Guess Paper Questions Students Ask Us Most
What is included in the BCOC 136 Solved Guess Paper for 2026?
The file includes 13 exam style questions on BCOC 136 Income Tax Law and Practice with complete written answers across 22 pages. Each question card carries a priority tag, its block reference and the sessions in which it last appeared. The file also contains a 23 topic frequency chart, an exam pattern note and a short guide on what to skip while revising.
Is the BCOC 136 guess paper based on previous year question papers?
Yes. Five term end papers were analysed question by question, covering June 2023, December 2023, June 2024, December 2024 and December 2025. Every question was tagged to its block and topic, and the 13 questions in the file were selected from that tally on three grounds, namely repeat frequency across sessions, topics due for a return, and the pattern visible in the most recent December 2025 paper.
Which BCOC 136 topics are marked high priority for June and December 2026?
Six topics carry the high priority tag in BCOC 136. These are casual income, residential status of an individual, Recognized Provident Fund, capital gains with the Capital Gain Account Scheme, clubbing of income including minor child provisions, and the benefits of filing an income tax return with e filing. Capital gains and ITR filing appeared in all five analysed sessions, so revise those two first.
Does the BCOC 136 guess paper cover numerical problems in Income Tax Law and Practice?
The file is a theory focused answer set, so numerical illustrations are not solved inside it. BCOC 136 papers mix theory and numerical work, and the theory portion is where presentation marks are won or lost most easily. We recommend using this file for the written answers and practising numericals separately from the actual term end papers of the last few sessions.
Is this BCOC 136 guess paper valid for both the June 2026 and December 2026 examinations?
Yes. The file is prepared for both the June 2026 and December 2026 term end examinations of BCOC 136, which are the only two TEE sessions IGNOU conducts in a year. The topic selection is based on five recent sessions rather than a single paper, so the shortlist stays relevant across both cycles unless the syllabus itself is revised.
How many questions of the BCOC 136 guess paper are shown on this page?
Five of the thirteen questions are shown on this page as samples. Two of them, casual income and deductions under Sections 80D and 80G, carry the complete model answer. The other three show the opening definition and the answer structure. The remaining 8 questions with their full answers are shared over WhatsApp once you contact us on 9899436384.
Can B.Com students use this BCOC 136 guess paper for other commerce courses?
No. This file is specific to BCOC 136 Income Tax Law and Practice and its questions are drawn only from that course code. Students of Bachelor of Commerce, whether B.Com General, BCOMG or BCOMF, who need material for other codes in the same term should ask for those codes separately. We prepare a matching guess paper for most commerce codes in the programme.
Are the BCOC 136 answers written in simple language for students with no tax background?
Yes. Every BCOC 136 answer opens with a plain definition, then breaks the provision into numbered points with the relevant section and figures stated clearly. Comparison tables are used wherever two concepts are contrasted, and each answer closes with a short conclusion. The aim is that you can read an answer once, understand the logic, and reproduce it in your own handwriting.
How do I get the complete BCOC 136 guess paper with answers?
Send a WhatsApp message to 9899436384 mentioning BCOC 136 and the session you are appearing in. We will confirm availability and pricing on chat and share the 22 page PDF on the same thread. If you need several course codes together, send the full list in one message so we can quote for the whole set rather than one subject at a time.
Is Unnati Educations affiliated with IGNOU for BCOC 136 study material?
No. Unnati Educations is an independent academic support platform and is not affiliated with, endorsed by or connected to Indira Gandhi National Open University in any way. The BCOC 136 guess paper is our own preparation aid built from published papers and the IGNOU study blocks. For official notifications, datesheets and study material, always refer to the IGNOU website directly.