कर (Taxation) – Taxation MCQ

कर (Taxation): प्रश्न र उत्तर

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सही: ० / ०

101. Under IAS 12, a deferred tax liability is NOT recognised for a taxable temporary difference arising from:

     कAccelerated tax depreciation on machinery खThe initial recognition of goodwill गInterest income accrued but taxed on receipt घDevelopment costs capitalised but deducted for tax when paid
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

102. A company's current tax for the year is Rs 3,00,000 and its deferred tax liability increases by Rs 20,000 during the year. What is the total income tax expense in the profit and loss account?

     कRs 2,80,000 खRs 3,00,000 गRs 3,20,000 घRs 20,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

103. Regarding the time value of money, IAS 12 requires deferred tax assets and liabilities to be:

     कDiscounted at the market interest rate खDiscounted at the company's cost of capital गDiscounted only when they reverse after more than one year घNot discounted
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

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     टिप्पणी जाँचपछि मात्र देखिन्छ।

104. Under IAS 12 / NAS 12, deferred tax assets and liabilities are measured using:

     कThe tax rate of the year in which the difference first arose खThe average tax rate of the past five years गThe tax rates expected to apply when the asset is realised or the liability settled, based on enacted or substantively enacted rates घAlways the rate in force when the financial statements were first prepared
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

105. Rent of Rs 60,000 received in advance is shown as a liability in the accounts, but it was taxed in the year of receipt. Under IAS 12, the tax base of this liability is:

     कNil खRs 60,000 गRs 15,000 घRs 1,20,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

106. A company accrues an expense of Rs 50,000 that will be deductible for tax only when paid next year. With a 25% tax rate, what deferred tax arises under IAS 12 / NAS 12?

     कDeferred tax liability of Rs 12,500 खDeferred tax asset of Rs 12,500 गDeferred tax asset of Rs 50,000 घNo deferred tax
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107. Tax revenue grows by 9% in a year, including the effect of new tax measures, while GDP grows by 12%. The tax buoyancy is:

     क1.33 ख0.75 ग3 घ0.25
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108. In a month a VAT registrant buys goods of Rs 1,00,000 from an unregistered supplier (no VAT) and Rs 2,00,000 plus VAT from a registered supplier, and sells goods for Rs 4,00,000 plus VAT. With VAT at 13%, what VAT is payable?

     कRs 52,000 खRs 13,000 गRs 39,000 घRs 26,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

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109. An employer estimates that an employee's annual tax liability is Rs 1,20,000 and spreads the withholding equally over the 12 months. How much should be withheld each month?

     कRs 12,000 खRs 1,20,000 गRs 9,000 घRs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

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110. A company earns pre-tax profit of Rs 100, pays corporate tax at 25% and distributes the entire balance as dividend, on which tax of 5% is withheld. What is the total tax as a percentage of the pre-tax profit?

     क30% ख28.75% ग26.25% घ25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

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