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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Under the Income Tax Act 2058, which method of tax accounting must a company use?
सही उत्तर: घ) Accrual basis
Companies must account for tax on an accrual basis; a natural person may account on a cash basis.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which type of entity is taxed at the higher rate of 30% under the Income Tax Act 2058?
सही उत्तर: ग) Banks and financial institutions
Banks and financial institutions (along with certain specified businesses) are taxed at 30% instead of the general 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The general rate of income tax applicable to companies (entities) in Nepal under the Income Tax Act 2058 is:
सही उत्तर: घ) 25%
The standard corporate income tax rate in Schedule 1 is 25%; higher rates apply to banks/financial institutions and certain sectors.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Income Tax Act 2058, a loss from an investment can be set off against:
सही उत्तर: ग) Income from investments only
Investment losses may be set off only against investment income, whereas business losses can be set off against business or investment income.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A business loss that cannot be set off in a year can generally be carried forward under the Income Tax Act 2058 for how many subsequent income years?
सही उत्तर: क) Seven
Unrelieved business losses are generally carried forward for seven income years (longer periods apply only to certain specified sectors).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Donations to approved tax-exempt organisations are deductible up to the lower of which two amounts under the Income Tax Act 2058?
सही उत्तर: क) Rs 1,00,000 or 5% of adjusted taxable income
The deduction for donations to approved exempt organisations is limited to Rs 1 lakh or 5% of adjusted taxable income, whichever is lower.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following is NOT deductible in computing business income under the Income Tax Act 2058?
सही उत्तर: ग) Income tax paid on the business's profit
Income tax payable by the taxpayer is specifically non-deductible; salaries, business rent and business-use interest are deductible expenses.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Expenses incurred to obtain the income of the year, such as raw materials and wages, are deductible in computing business income because they are:
सही उत्तर: क) Wholly and exclusively incurred in producing the income
General deduction rule: expenses wholly and exclusively incurred in producing assessable income are deductible; capital, personal expenses and income tax itself are not.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Income Tax Act 2058, repair and improvement expenses on depreciable assets are deductible up to what limit, with the excess added to the pool?
सही उत्तर: ख) 7% of the pool's depreciation base at year end
Repair and improvement costs are deductible up to 7% of the pool's depreciation base; any excess is added to the pool's depreciation base for the following year.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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If disposal proceeds from a depreciation pool exceed the pool's opening balance plus additions, the excess is:
सही उत्तर: ग) Included in the taxpayer's business income
A negative depreciation base means proceeds exceeded the tax value; the excess is treated as a gain included in business income.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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