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

441. Which law governs excise duty in Nepal?

     कCustoms Act, 2064 खValue Added Tax Act, 2052 गExcise Duty Act, 2058 घIncome Tax Act, 2031
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

442. The rules framed under the VAT Act 2052 are the:

     कValue Added Tax Rules, 2058 खValue Added Tax Rules, 2052 गValue Added Tax Rules, 2059 घValue Added Tax Rules, 2053
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

443. The Income Tax Rules made under the Income Tax Act 2058 are known as:

     कIncome Tax Rules, 2053 खIncome Tax Rules, 2058 गIncome Tax Rules, 2059 घIncome Tax Regulations, 2064
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

444. Under the Income Tax Act 2058, a 'permanent establishment' of a non-resident in Nepal broadly means:

     कAny bank account in Nepal held by a foreigner खA fixed place of business in Nepal through which the non-resident carries on business गA Nepali citizen employed abroad घAny one-time sale of goods to Nepal
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

445. Medical tax credit under the Income Tax Act 2058 is available to:

     कCompanies for staff medical expenses खResident natural persons for approved medical expenses गNon-resident persons only घBanks and financial institutions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

446. Under the Income Tax Act 2058, which of the following is generally an exempt amount?

     कCommission received by an agent खBonus paid by an employer गInterest received from a bank घInheritance received by a person
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

447. Gain on disposal of a non-business chargeable asset is computed as:

     कIncomings (sale consideration) minus outgoings (cost) of the asset खSale price minus accumulated depreciation गSale price multiplied by the depreciation rate घMarket value minus customs value
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

448. Gain on disposal of land and building held as a non-business chargeable asset by an individual is classified as:

     कEmployment income खInvestment income गWindfall gain घBusiness income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

449. Dividends paid by a resident company to its shareholders are generally treated as:

     कInvestment income subject to final withholding tax खEmployment income गBusiness income of the shareholder taxed at slab rates घExempt windfall gain
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

450. Who is responsible for withholding tax on an employee's salary each month?

     कThe employee's bank खThe employer गThe Inland Revenue Department घThe employee's local ward office
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।