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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A withholding agent who fails to withhold tax from a payment as required by law:
सही उत्तर: क) Becomes personally liable to pay the tax not withheld, along with interest/penalty
A withholding agent who fails to withhold is himself liable for the amount that should have been withheld, plus applicable interest and penalties.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A company's accounting profit is Rs 10,00,000 after charging accounting depreciation of Rs 2,00,000 and a fine of Rs 50,000. Depreciation allowable under the tax law is Rs 2,50,000. At a 25% tax rate, what is the tax?
सही उत्तर: ग) Rs 2,50,000
Taxable income = 10,00,000 + 2,00,000 + 50,000 − 2,50,000 = 10,00,000 (fine disallowed, tax depreciation substituted); tax = 25% = Rs 2,50,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When a bank pays interest on a fixed deposit to an individual, the responsibility for withholding tax on that interest lies with:
सही उत्तर: घ) The bank
The payer of interest, here the bank, is the withholding agent and must deduct the tax and deposit it with the tax authority.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax of a fixed amount per person, which does not vary with income or consumption, is a:
सही उत्तर: क) Lump-sum (poll) tax
A lump-sum or poll tax is a fixed amount per head and does not change with the taxpayer's economic activity.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax imposed on activities that generate pollution, so as to make the polluter bear the external cost, is called a:
सही उत्तर: घ) Pigouvian tax
A Pigouvian tax corrects a negative externality by raising the private cost of the harmful activity to its social cost.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Tax buoyancy differs from tax elasticity in that buoyancy:
सही उत्तर: ख) Includes the effect of discretionary changes such as new taxes and rate changes
Buoyancy measures the total response of tax revenue to GDP growth including policy changes; elasticity measures the response with the tax structure held constant.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The Laffer curve illustrates the relationship between:
सही उत्तर: क) Tax rates and total tax revenue
The Laffer curve suggests that beyond a certain point, higher tax rates may reduce total tax revenue.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When inflation pushes people into higher income tax brackets even though their real income has not increased, the effect is called:
सही उत्तर: ख) Bracket creep (fiscal drag)
Without indexing of slabs, inflation raises nominal incomes into higher-rate brackets, increasing real tax burden; this is bracket creep or fiscal drag.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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'Thin capitalisation' describes a situation in which:
सही उत्तर: घ) A company is financed with a very high proportion of debt relative to equity, often to increase interest deductions
Heavy debt funding (often from related parties) converts profit into deductible interest, so tax laws commonly limit such interest deductions.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the tie-breaker rules of most double tax treaties (OECD/UN models), an individual resident in both countries is first treated as resident of the country where he or she has:
सही उत्तर: ग) A permanent home available
The first tie-breaker test is the availability of a permanent home; if not decisive, the centre of vital interests, habitual abode and nationality follow.
💬 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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