Q521
Open questionEducation cess and secondary higher education cess is liable on
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Commerce · all questionsIncome Tax and Corporate Tax
Income Tax and Corporate Tax
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Q522
Open questionIn which of the following cases, dividend tax is not charged?
1. With effect from 1st April, 2009, the amount of dividend paid to any person for, on behalf of the New Pension System Trust.
2. When the dividend is interim.
3. If such dividend is paid by accumulated profit.
4. If dividend distributed on or after 1st April, 2005 out of income generated from special economic zone.
Select the correct answer using the options given below
1. With effect from 1st April, 2009, the amount of dividend paid to any person for, on behalf of the New Pension System Trust.
2. When the dividend is interim.
3. If such dividend is paid by accumulated profit.
4. If dividend distributed on or after 1st April, 2005 out of income generated from special economic zone.
Select the correct answer using the options given below
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Q523
Open questionBond washing transaction is done
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Q524
Open questionAdvance ruling can resolve complex issues arising under . . . . . . . . where a difference of opinion may exist.
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Q525
Open questionThe term 'income' includes the following types of receipts
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Q526
Open questionThe daily allowance received by a Member of Parliament is
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Q527
Open questionWhich one of the following statement is not correct?
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Q528
Open questionSalary received by a partner from partnership firm will be included in income from
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Q529
Open questionMedium of tax planning are
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Q530
Open questionThe aggregate of income computed under each head, after giving effect to the provision for clubbing of income and set off of losses is known as
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Q531
Open questionSurcharge is payable by an individual where the total income exceeds
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Q532
Open questionThe deduction for donation to National Foundation for Communal Harmony is:
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Q533
Open questionHow many traditional methods are there for calculating a transfer price?
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Q534
Open questionPremium paid towards life insurance policies qualifies for deduction under Section 80C, up to a maximum of which of the following amounts a year?
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Q535
Open questionOn which of the following grounds, the tax payer liability of an assessee is determined?
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Q536
Open questionOn which income deduction under deduction 80G is not allowed:
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Q537
Open questionAccording to Section 5 of Income Tax Act, 1961, Incomes, which accrue arise outside India, but are received directly into India are taxable in case of
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Q538
Open questionWhich one of the following incomes is/are taxable?
1. A local authority has earned income from the supply of water or electricity outside its own jurisdictional area.
2. An income under the head capital gain to a local authority.
3. A daily allowance received by a Member of Parliament.
4. Income arising from the transfer of units of the Unit Trust of India or of mutual fund covered under Section 10(23D).
Select the correct answer using the options given below
1. A local authority has earned income from the supply of water or electricity outside its own jurisdictional area.
2. An income under the head capital gain to a local authority.
3. A daily allowance received by a Member of Parliament.
4. Income arising from the transfer of units of the Unit Trust of India or of mutual fund covered under Section 10(23D).
Select the correct answer using the options given below
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Q539
Open questionAny profit or facility received by an employee is called
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Q540
Open questionWhich of the following is not a direct tax?
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