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

481. Under the Income Tax Act 2058, which method of tax accounting must a company use?

     कHybrid basis decided each year खCash basis गEither, at the tax officer's choice घAccrual basis
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

482. Which type of entity is taxed at the higher rate of 30% under the Income Tax Act 2058?

     कCooperatives खSpecial (manufacturing) industries गBanks and financial institutions घHydropower projects
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

483. The general rate of income tax applicable to companies (entities) in Nepal under the Income Tax Act 2058 is:

     क35% ख15% ग20% घ25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

484. Under the Income Tax Act 2058, a loss from an investment can be set off against:

     कBusiness income only खAny income including employment income गIncome from investments only घWindfall gains only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

485. 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?

     कSeven खThree गFive घTen
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

486. Donations to approved tax-exempt organisations are deductible up to the lower of which two amounts under the Income Tax Act 2058?

     कRs 1,00,000 or 5% of adjusted taxable income खRs 50,000 or 10% of assessable income गRs 5,00,000 or 25% of business income घRs 2,00,000 or 7% of adjusted taxable income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

487. Which of the following is NOT deductible in computing business income under the Income Tax Act 2058?

     कRent of the business premises खSalaries paid to employees गIncome tax paid on the business's profit घInterest on a loan used in the business
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

488. Expenses incurred to obtain the income of the year, such as raw materials and wages, are deductible in computing business income because they are:

     कWholly and exclusively incurred in producing the income खCapital expenditure गPersonal or domestic expenditure घPayments of income tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

489. 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?

     क15% of the asset's original cost ख7% of the pool's depreciation base at year end ग25% of assessable income घ50% of adjusted taxable income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

490. If disposal proceeds from a depreciation pool exceed the pool's opening balance plus additions, the excess is:

     कCarried forward as negative depreciation for seven years खIgnored for tax purposes गIncluded in the taxpayer's business income घTreated as windfall gain
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।