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
-
A taxpayer estimates tax liability for the year at Rs 5,00,000. Installment tax is payable cumulatively at 40% by Poush end, 70% by Chaitra end and 100% by Ashadh end. How much is payable as the second installment (by Chaitra end)?
सही उत्तर: घ) Rs 1,50,000
Cumulative by Chaitra = 70% × 5,00,000 = 3,50,000; less 2,00,000 paid by Poush (40%) = Rs 1,50,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A payee received Rs 85,000 after tax was withheld at 15%. What was the gross amount of the payment?
सही उत्तर: ग) Rs 1,00,000
Gross = net ÷ (1 − 0.15) = 85,000 ÷ 0.85 = Rs 1,00,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Which of the following is included in income from business?
सही उत्तर: ख) Profit earned by a sole proprietor from trading in goods
Profits and gains from carrying on a business, such as trading in goods, are income from business.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
In income tax computation, taxable income is obtained from assessable income by:
सही उत्तर: क) Subtracting allowable reductions such as approved retirement contributions
Assessable income is the total of income from employment, business and investment; allowable reductions are deducted from it to arrive at taxable income.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Which constitutional body of Nepal recommends the basis and ratio for distribution of revenue among the federal, provincial and local governments?
सही उत्तर: ग) National Natural Resources and Fiscal Commission
The National Natural Resources and Fiscal Commission is the constitutional body that recommends revenue sharing and fiscal transfers.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under the Intergovernmental Fiscal Arrangement Act 2074, revenue from VAT and excise duty on domestic production is shared among the Federation, Provinces and Local levels in the ratio:
सही उत्तर: ख) 70% : 15% : 15%
VAT and internal excise collected are pooled in a divisible fund and distributed 70% to the federal government, 15% to provinces and 15% to local levels.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under the Constitution of Nepal, a tax may be levied and collected only:
सही उत्तर: घ) In accordance with law
The Constitution provides that no tax shall be levied or collected except in accordance with law.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under the Local Government Operation Act 2074, integrated property tax on a house and the land it occupies is levied by the:
सही उत्तर: ग) Rural municipality or municipality
The Local Government Operation Act 2074 empowers local levels to levy integrated property tax on houses and land.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Although VAT is charged at a single uniform rate, it is often described as regressive in relation to income because:
सही उत्तर: घ) Lower-income households spend a larger share of their income on consumption
Since poorer households consume a greater proportion of income, VAT takes a larger percentage of their income than of richer households' income.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A VAT-registered manufacturer imports raw materials and pays VAT at customs. That VAT is:
सही उत्तर: घ) Creditable as input tax on the basis of the customs document
VAT paid at import on business inputs is input tax and can be credited against output VAT using the customs declaration/receipt.
💬 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।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।