चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
Chartered Accountancy (CA, ACCA) · ३,८०२ प्रश्न
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
CA / ACCA: 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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Under Nepal's Income Tax Act, an individual is resident in an income year if present in Nepal for:
सही उत्तर: घ) 183 days or more in any period of 365 consecutive days
The 183-day test over any 365 consecutive days is the main residence test for individuals. A person whose normal place of abode is in Nepal is also resident.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Estimated annual tax is Rs 500,000 and Rs 200,000 was paid by end of Poush. Using the 70% cumulative requirement by end of Chaitra, how much is due as the second installment?
सही उत्तर: ख) Rs 150,000
Cumulative due by Chaitra = 70% x 500,000 = 350,000; less 200,000 already paid = Rs 150,000. Rs 350,000 ignores the amount already paid.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under Nepal's advance tax rules, by the end of Poush a taxpayer must have paid at least what percentage of estimated annual tax?
सही उत्तर: घ) 40%
The cumulative requirement is 40% by end of Poush, 70% by end of Chaitra and 100% by end of Ashadh. 33% would be an equal three-way split, which is not the rule.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Nepal, advance (installment) tax is paid in how many installments during an income year?
सही उत्तर: घ) Three
Advance tax is paid in three installments: by end of Poush, end of Chaitra and end of Ashadh. Monthly payment applies to TDS deposits, not advance tax.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Nepal, the annual income tax return is normally due within:
सही उत्तर: ख) Three months after the end of the income year
Section 96 of the Income Tax Act, 2058 requires the return within three months of the end of the income year, i.e. by the end of Ashwin. The tax officer may extend this on reasonable grounds (up to three months, i.e. to the end of Poush).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Nepal, tax withheld at source (TDS) must be deposited with the IRD within:
सही उत्तर: क) 25 days after the end of the month in which it was withheld
The withholding agent must deposit TDS within 25 days of the end of the month of deduction. Three months after year-end is the deadline for the annual income tax return.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under Nepal's VAT law, a registered person must file the VAT return and pay tax within how many days after the end of the tax period?
सही उत्तर: घ) 25 days
VAT returns and payment are due within 25 days from the end of the tax period. The same 25-day limit applies to depositing tax withheld (TDS) after the month of deduction.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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PAN, used for tax identification in Nepal, stands for:
सही उत्तर: घ) Permanent Account Number
A Permanent Account Number is the unique number the IRD gives each taxpayer, used on returns, invoices and payments. Nepal and India both use the term PAN.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Nepal, customs duty on imported goods is collected by:
सही उत्तर: ख) Department of Customs
Customs offices under the Department of Customs collect customs duty at the border. They also collect VAT and excise due on imports, while IRD administers domestic VAT and income tax.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Nepal, income tax and VAT are administered by:
सही उत्तर: ख) Inland Revenue Department
The Inland Revenue Department (IRD), under the Ministry of Finance, administers income tax, VAT and excise. The Department of Customs collects duties on imports and exports.
💬 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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