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

111. A company borrows at an interest rate of 12% and the interest is fully deductible at a tax rate of 25%. What is the after-tax cost of the debt?

     क9% ख12% ग3% घ15%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

112. A tax-free bond yields 6%. For an investor whose income is taxed at 25%, what yield on a fully taxable bond would give the same after-tax return?

     क4.5% ख7.5% ग8% घ6.25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

113. A company's accounting profit is Rs 10,00,000, which is after charging a non-deductible fine of Rs 2,00,000. With a 25% tax rate and no other adjustments, what is its effective tax rate on accounting profit?

     क25% ख30% ग20% घ27.5%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

114. A company has unused tax losses of Rs 4,00,000 and expects sufficient future taxable profits. With a tax rate of 25%, what deferred tax asset should it recognise?

     कRs 4,00,000 खRs 3,00,000 गRs 1,00,000 घNil
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

115. Under the Income Tax Act 2058, the medical tax credit is 15% of approved medical expenses, limited to Rs 750. A resident individual incurs approved medical expenses of Rs 10,000. What credit is allowed in that year?

     कRs 1,500 खRs 750 गRs 10,000 घRs 1,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

116. A business had a loss of Rs 3,00,000 in year 1 and Rs 2,00,000 in year 2, and earns Rs 4,00,000 in year 3. Losses of earlier years being set off first, what loss remains to carry forward after year 3?

     कRs 1,00,000 of the year-1 loss खRs 50,000 of each year's loss गNo loss remains घRs 1,00,000 of the year-2 loss
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

117. At year end the depreciation basis of a Pool B is Rs 4,00,000, and Rs 20,000 is spent on repairing assets in that pool. If the repair deduction is limited to 7% of the basis, how is the Rs 20,000 treated?

     कRs 8,000 deducted and Rs 12,000 added to the pool खRs 28,000 deducted गRs 20,000 deducted, with nothing added to the pool घNothing deducted; Rs 20,000 added to the pool
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

118. A car (Pool C) costing Rs 6,00,000 is purchased in Jestha. Only one-third of the cost of assets bought from Baisakh to Ashadh is added to the pool in that year. How much of this cost is added to the pool in the following income year?

     कRs 2,00,000 खRs 6,00,000 गRs 4,00,000 घRs 3,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

119. Pool D (rate 15%) has an opening depreciation basis of Rs 6,00,000. A machine costing Rs 3,00,000 is bought in Poush. Assets bought up to the end of Poush are added in full. What is the depreciation for the year?

     कRs 90,000 खRs 1,35,000 गRs 1,20,000 घRs 1,05,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

120. A specific duty of Rs 5 per kg is levied on a good priced at Rs 50 per kg. What is its ad valorem equivalent?

     क10% ख5% ग2.5% घ20%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।