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Q.1 (a) “The income of the previous year is taxed in the current year.” Explain. What are the exceptions to this rule? (10 Marks)

In the Income Tax system of India, there are two key financial years: the Previous Year and the Assessment Year. The Previous Year is the financial year in which the income is earned, while the Assessment Year is the year in which the income earned in the previous year is assessed and taxed. According to Section 3 of the Income Tax Act, 1961, income earned in one

#include <stdio.h>
#include <stdlib.h>

typedef struct Student {
    int rollnumber;
    int total;
    float average;
    struct Student* next;
} Student;

Student* head = NULL;

Student* createNode(int rollnumber, int total, float average) {
    Student* newNode = (Student*)malloc(sizeof(Student));
    newNode->rollnumber = rollnumber;
    newNode->total = total;
    newNode->average = average;
    newNode->next = NULL;
    return newNode;
}

void addStudent(int rollnumber,

JAVASCRIPT is a powerful and widely used programming language mainly used for making websites interactive and dynamic. It works on the client-side, which means it runs inside the web browser of the user. JavaScript allows web pages to respond to user actions like clicking buttons, typing in text boxes, hovering over images, and more. It works together with HTML (for structure) and CSS (for design) to build modern and user-friendly websites. It is easy to learn and used by almost every website today.

M5) Explain backward chaining algorithm with an example?
Backward chaining is a reasoning technique used in Artificial Intelligence (AI) and expert systems. It starts from the goal (what we want to prove) and works backward to find facts or rules that support it.
It is commonly used in logic programming, rule-based systems, and Prolog.

Example: Let’s consider a simple knowledge base (rule-based system):

Rules: If it is raining, then the ground is wet. → Raining → WetGround
If it is cloudy, then

CSS is used to style and layout web pages, controlling the appearance of HTML elements. It allows developers to create visually appealing designs and ensure a consistent look across a website.
Types of CSS
CSS can be implemented in three different ways:
Inline CSS
Internal or Embedded CSS
External CSS
1. Inline CSS
Inline CSS involves applying styles directly to individual HTML elements using the style attribute. This method allows for specific styling of elements within the HTML document, overriding any