कर (Taxation) – Taxation MCQ
कर (Taxation) – CA / ACCA
Taxation · Chartered Accountancy (CA, ACCA) · ६२३ प्रश्न
६२३ प्रश्न उपलब्ध। मोड छान्नुहोस्:
कर (Taxation): प्रश्न र उत्तर
सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।
सही: ० / ०
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A VAT registrant has excess input credit of Rs 10,000 brought forward. In the current month output VAT is Rs 50,000 and input VAT is Rs 30,000. What VAT is payable?
सही उत्तर: ग) Rs 10,000
Net VAT = 50,000 − 30,000 − 10,000 (brought-forward credit) = Rs 10,000 payable.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A contract payment of Rs 10,00,000 is subject to withholding tax at 1.5%. What amount is actually paid to the contractor?
सही उत्तर: ग) Rs 9,85,000
Tax withheld = 10,00,000 × 1.5% = Rs 15,000; amount paid = 10,00,000 − 15,000 = Rs 9,85,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax of 25% levied on the price excluding tax (tax-exclusive) is equivalent to what tax-inclusive rate (tax as a percentage of the price including tax)?
सही उत्तर: ख) 20%
On a price of 100, tax is 25 and the tax-inclusive price is 125; 25/125 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under a progressive income tax with rising slab rates, a taxpayer's average tax rate is generally:
सही उत्तर: घ) Lower than the marginal tax rate
Because lower slices of income are taxed at lower rates, the average rate on total income stays below the rate on the top slice.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An individual's taxable income lies wholly within a slab taxed at 20%. If his income rises by Rs 1,00,000 and stays within that slab, by how much does his tax increase?
सही उत्तर: घ) Rs 20,000
Additional income is taxed at the marginal rate of the slab: 1,00,000 × 20% = Rs 20,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A company has taxable income of Rs 12,00,000 and is taxed at a flat 25%. What is its tax liability?
सही उत्तर: क) Rs 3,00,000
Tax = 12,00,000 × 25% = Rs 3,00,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A company taxed at 25% incurs a fully deductible expense of Rs 1,00,000. What is the after-tax cost of this expense to the company?
सही उत्तर: क) Rs 75,000
The deduction saves tax of 1,00,000 × 25% = Rs 25,000, so the after-tax cost is 1,00,000 − 25,000 = Rs 75,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A business has sales of Rs 50,00,000, cost of goods sold of Rs 30,00,000 and expenses of Rs 8,00,000, which include a non-deductible donation of Rs 1,00,000 to an unapproved organisation. What is the taxable business income?
सही उत्तर: क) Rs 13,00,000
Profit per accounts = 50,00,000 − 30,00,000 − 8,00,000 = 12,00,000; adding back the disallowed donation gives Rs 13,00,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The global minimum effective corporate tax rate agreed under the OECD/G20 'Pillar Two' framework for large multinational groups is:
सही उत्तर: क) 15%
Pillar Two (GloBE rules) sets a minimum effective tax rate of 15% for multinational groups with large consolidated revenue.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A 'tax haven' is best described as a jurisdiction that:
सही उत्तर: ख) Offers very low or nil taxes and often financial secrecy to non-residents
Tax havens attract foreign capital and profits by offering minimal taxation and limited exchange of information.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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