Q141
Open questionWhen the portion of the house is self-occupied for the full year and portion is self-occupied for the whole year, the annual value of the house shall be determined by:
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Commerce · all questionsIncome Tax and Corporate Tax
Income Tax and Corporate Tax
practice.
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Q142
Open questionHouse property hold by a political party:
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Q143
Open questionWhich one of the following items is not allowed as deduction while computing income from business and profession?
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Q144
Open questionWhich of the following will be considered as agricultural income?
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Q145
Open questionAgricultural Income is exempt from tax under the following section of the income tax act
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Q146
Open questionWhich one of the following does not describe a type of transfer pricing?
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Q147
Open questionWhich of the following staternent/s is/are true?
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Q148
Open questionEducation cess of 3% is payable on:
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Q149
Open questionIncome from business commenced on 1st March, 2018 will be assessed in the assessment year
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Q150
Open questionBilateral relief means a relief in which:
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Q151
Open questionLong-term capital loss can be set-off from which of the following?
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Q152
Open questionThe maximum amount of exemption of compensation received at the time of voluntary retirement U/S 10(10C) of the Income Tax Act, 1961, is:
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Q153
Open questionWhich of the following statements are true about SAHAJ?
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Q154
Open questionThe monetary amount used to record inter-company transactions is called
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Q155
Open questionWhich of the following TAN represents the initial of the name of the TAN holder who can be a company, firm, individual, etc.?
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Q156
Open questionTax planning is
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Q157
Open questionInterest on capital paid by a firm to its partners, under the Income Tax Act, 1961, is allowed:
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Q158
Open questionIf any expenditure is incurred by an Indian company wholly and exclusively for the purpose of amalgamation or demerger, the said expenditure is:
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Q159
Open questionWhich of the following articles in a Double Taxation Avoidance Agreement is absolutely essential to prevent treaty shopping?
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Q160
Open questionMatch the following countries with the types of Double Taxation Avoidance Agreement signed by India with them:
Choose the correct option from those given below:
| Country | Type of Agreement |
| a. Austria | 1. Limited Agreement |
| b. Bahamas | 2. Comprehensive Agreements |
| c. Lebanon | 3. Comprehensive Agreements/Limited Multilateral Agreement |
| d. Sri Lanka | 4. Tax Information Exchange Agreement |
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