कर (Taxation) – Taxation MCQ

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

401. 'Tax expenditure' in public finance refers to:

     कRevenue forgone by the government because of exemptions, deductions and concessions खMoney spent by the tax office on salaries गTax refunds paid to exporters only घInterest paid on government borrowing
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

402. The main purpose of a Double Taxation Avoidance Agreement (DTAA) between Nepal and another country is to:

     कPrevent double taxation of the same income and to check fiscal evasion खLet each country tax the income in full without any relief गFix the exchange rate between the two currencies घAbolish customs duties on trade between them
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

403. A 'tax holiday' granted to a new industry means:

     कA public holiday on which tax offices are closed खFull or partial exemption from income tax for a specified number of years गA delay in filing the return without penalty घA refund of all taxes paid before registration
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

404. A company pays monthly house rent of Rs 30,000 to an individual landlord, and rent paid to a natural person is subject to 10% withholding. How much tax is withheld each month?

     कRs 1,500 खRs 3,000 गRs 4,500 घRs 300
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

405. A person wins a lottery prize of Rs 2,00,000. Windfall gains are subject to final withholding at 25%. How much does the winner receive?

     कRs 1,70,000 खRs 1,50,000 गRs 1,75,000 घRs 1,80,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

406. Dividend distributed by a resident company to a resident individual shareholder is subject to final withholding tax at:

     क10% ख5% ग15% घ25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

407. A person has assessable income of Rs 7,50,000 and contributes Rs 2,80,000 to an approved retirement fund. If the deduction is limited to the lower of one-third of assessable income and Rs 3,00,000, what is the taxable income?

     कRs 4,70,000 खRs 4,50,000 गRs 5,00,000 घRs 7,50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

408. Contributions to an approved retirement fund are deductible under the Income Tax Act 2058 up to the lower of a fixed rupee limit and what fraction of assessable income?

     कOne-third खOne-fourth गOne-half घOne-tenth
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

409. A resident woman has only employment income and her tax liability before rebate is Rs 40,000. Applying the 10% rebate, what tax is payable?

     कRs 40,000 खRs 44,000 गRs 36,000 घRs 32,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

410. Under the Income Tax Act 2058, a resident woman whose only income is from employment gets a rebate on her tax liability of:

     क10% ख5% ग15% घ25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।