“A Study on use of Tax Saving Instruments by Individuals for tax

planning with reference to Ulhasnagar City”.

Authors :-
Asst. Prof. Deepak Gavade & Asst. Prof. Deepika Valecha
S.S.T. College of Arts and Commerce, Ulhasnagar
 Overview

Introduction
Objectives
Review of Literature
Research Methodology
Data Analysis & Interpretation
Findings
Conclusion
References
 Introduction
Everyone is obligated to pay income tax in accordance with the provisions of the Income Tax
Act of 1961, as defined in Section 2(7).

After unlocking and returning to normalcy,the education sector has also returned to normalcy.

In accordance to the government resolutions, Universities and colleges started offline lectures
and with that the mode of examination also suddenly shifted from online to offline.

This paper tries to study the students perception towards the change in examination pattern
from online to offline mode.
 Research Objectives

To Understand
To analyze the To study the impact of
Students perception
students’ perception change in exam
due to shift of exam
about the different pattern on a students’
mode from online to
modes of evaluation. mind.
Offline.
 Review of Literature
❖ A. Haven, (2002). [1] explained that exams help teachers plan more effectively and
provide consistent student preparation. Exams are used not just to assess educational or
societal goals and demands, but also as a means of coping with the educational system.

❖ J. H. Shah,(2002). [2] explained that exams are used to measure how successfully
educational objectives are met as well as how well educational institutions meet the
needs of the community and society.

❖ According to Rehmani (2003). [3] it has an important role in deciding what happens in
the classroom in terms of what teachers teach and how students learn, and can have an
impact on both teaching and learning.

❖ O. Uysal and A. Kuzu (2009). [4] explained that with the rapid growth of Information
and Communication Technologies (ICT) in teaching and learning, the paradigm of
examinations has moved from paper-pencil to computer-based
 Research Methodology

The current study's research framework is defined by the research technique. In this
section, the size of the research sample and the method for choosing participants for
the study are explained. The investigation was carried out utilizing primary data
sources. The reliability of research equipment was used to establish its suitability.

Non-probability sampling techniques is

used
the survey sample is made up of 180
Primary Sources students studying in First year
undergraduate Programs in SST College,
Ulhasnagar City.

Data Collection

Secondary Sources
Various Books, Journals,
Reference Articles
DATA ANALYSIS &
INTERPRETATION
 Q.1 Which mode of Examination do you feel is good for evaluation

Interpretation:- 46.7 percent of total respondents agreed that offline examination

is suitable for assessment, around 32 percent favour mixed form of examination,
and just a small fraction of students believe that online examination is beneficial.
Q.2 Did you feel Exam Pressure due to a change in exam pattern ?

Interpretation: 58.3 percent of students felt exam pressure as a result of

the change in exam format, whereas only 41.7 percent did not.
 Q.3 Does the mode of exam affect overall Grade in result ? (Rate on scale of 1 - 5
where 1 is minimum and 5 is maximum)

Interpretation: 37.8% of respondents believe that the change in exam pattern will affect
or not affect their overall grade, 21.7 percent believe that it will affect their result, and
just 5% assume that the change in exam pattern will not affect their overall grade..
 Q. 4 Was the reference material available sufficient for preparation of exam? (Rate on scale
of 1 - 5 where 1 is minimum and 5 is maximum)

Interpretation: 19.4 percent of respondents believe that reference material was

helpful in preparing for the offline examination, while just 6.7 percent felt that
reference was insufficient.
Q5 Have you received proper guidance before appearing in the offline exam after a gap of
two years ?

Interpretation:69.4 percent of respondents believe that reference material was

helpful in preparing for the offline examination.
Q.6.Have you utilized extra time offered for offline exams ?

Interpretation: 77.8 percent of respondents have utilized extra time given by

the concerned authorities, while 22.2% percent respondents did not used extra
time.
Q.7 Select the appropriate option based on change in exam pattern.

Interpretation:
● Extra Time Granted Was Beneficial: 85 people agree and 65 strongly agree that the extra time given
was beneficial.
● Question Paper pattern - 97 respondents agreed that the question paper pattern was Student Centric.
● Blended Learning - 96 respondents believe that blended learning is a superior tool for learning during a
pandemic as well as appearing for an offline exam.
● Student Evaluation - According to the study, 69 respondents believe that an offline exam is a better
method for assessing a student's performance.
 Q. 8 Rate of Scale of 1 - 5, the Impact of Change in Exam mode on your Study.

Interpretation: 68 respondents believe that the change in exam pattern has a

favorable influence on their studies, while only 7% believe that it has a negative
impact.
Findings

46.7% of respondents agreed that offline examination is suitable for assessment.

58.3% of students felt exam pressure as a result of the change in exam format.

19.4 percent of respondents believe that reference material was helpful in preparing for the offline
examination

47.2 % people agree and 65 strongly agree that the extra time given was beneficial.

54% of respondents agreed that the question paper pattern was Student Centric.

68 respondents believe that the change in exam pattern has a favorable influence on their studies. Offline exam is better tool for
assessment

53 % of respondents believe that blended learning is a superior tool for learning during a pandemic as well as appearing for an offline
exam.
Recommendations & Suggestions

o In the new normal after the pandemic, a blended

method of evaluation can be adopted which will make
students at ease and minimize the pressure on them.
o To accept a sudden shift in examination pattern,
students should be given proper guidance and
counseling.
 Conclusion

The change in examination mode had a significant influence on the students.

It was difficult for the pupils to accept the change, as they had learnt both online and offline.
The study revealed that students were under pressure to take the exam in the offline mode.
As the students were given sufficient guidance as well as reference materials, the majority of
students felt comfortable taking exams in the offline manner.
According to the findings, offline mode will be beneficial for overall evaluation and will have a
good impact on their performance in the near future.
Limitations of the Study

❑ This research employs both primary and secondary data sources. These
sources have many limitations that are important to our investigation.
❑ The sample size for this study is merely 180 Students.
❑ This study is based on the premise that no responder bias exists.
❑ Because the study focuses exclusively on Students of SST College, Ulhasnagar
City, the results may change if the same research is undertaken in a different
geographic location. As a result, the results of the same study conducted in
various geographical locations may differ.
•
References
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