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It will be mandatory to which among the following institutions/associations or persons to file return of income without giving effect to exemption u/s 10, if its income exceeds basic exemption limit?
Return of Income of Political parties is governed by provisions of Section__________
A tax return preparer can be an individual other than ___________
The person responsible for verifying the return u/s 139 for a company is______
For the purpose of making assessment, the AO may serve on any person who filed return u/s 139, a notice u/s_________
Notice u/s 142 can be served for-
AO shall not require production of any accounts relating to a period more than ____ years prior to PY u/s 142
Previous approval of _________ is to be obtained for requiring assessee to furnish all assets and liabilities not included in the accounts u/s 142
As per Rule 114AAB, the provisions of Section 139A does not apply to who among the following, subject to fulfilment of specified conditions?
Specified fund or Stock Broker is required to submit details and documents furnished by the non resident /eligible foreign investor to whom Rule 114AAB applies, in quarterly statement viz; Form_______
Form 49A as specified under Rule 114AAB is required to be submitted to ___________
Specified fund or Stock Broker is required to upload the declaration received from the non resident /eligible foreign investor to whom Rule 114AAB applies, within _______from the end of the _______ to which statement relates
Section 272B(1) prescribes a penalty of Rs. __________ for failure to comply with the provisions of Section 139A
In which of the following documents is an assessee is mandatorily required to quote Aadhar number in terms of provisions of Section 139AA?
Who among the following is eligible to act as a Tax Return Preparer?
Which among the following persons is not eligible to furnish Return of Income through Tax Return Preparer?
Who among the following is authorised to verify the return of income u/s 139, of a company which is being wound up under the order of Court?
Who among the following is authorised to verify the return of income u/s 139, of a Limited Liability Partnership?
Who among the following is authorised to verify the return of income u/s 139, of a Local Authority?
Where the amount paid by the assessee u/s 140A(1) (i.e., payment of tax, interest, fees etc before furnishing ROI), falls short of aggregate of tax, interest and fees required to be paid, then the amount so paid will be first adjusted towards-
Which among the following amounts is to be reduced from amount of income tax on total income declared in ROI in order to arrive at the amount on which interest u/s 234A is to be calculated?
Special audit under Section 142 is to be conducted by the accountant nominated by-
Rule 14A prescribes that the report for the audit u/s 142 is to be furnished in Form-
The report of the audit u/s 142 must be furnished by the assessee to the AO within-
The aggregate of the period originally fixed, and period extended by AO with regard to furnishing audit report u/s 142 should not exceed-
As per Rule 14B the expenses incidental to audit u/s 142 including remuneration of accountant, qualified assistants, semi qualified and other assistants engaged by the accountant should not be –
Which among the following is the consequence of failure to get special audit u/s 142 done?
The Valuation Officer is required to send the copy of estimate of valuation done u/s 142A to the AO and assessee within __________ from the end of the month in which reference is made
Summary assessment u/s 143(1) provides for computation of Total Income of an assessee after adjusting for which among the following?
An assessee is required to respond to the intimation sent before incorporation of adjustments prescribed under summary assessment within ________of such intimation
The department is required to send the intimation specified u/s 143(1) to the assessee within a period of ________ from end of the FY in which return was made.
Notice for detailed scrutiny u/s 143(2) cannot be served after expiry of __________ from end of the FY in which return was made.
Assessing Officer shall make best judgement assessment u/s 144 in which among the following circumstances?
Best Judgement assessment u/s 144 shall be made after-
Under the faceless assessment scheme, notice on the assessee is served u/s 143(2) by
Which among the following are centres/units specified by CBDT for the purpose of faceless assessment?
Notice under Section 148 for income escaping assessment cannot be issued in cases where __________ year/s have elapsed from end of relevant AY
Time Limit for notice u/s 148 can be extended beyond 3 years up to _________ in case AO is in the possession of Books of accounts/ documents or evidence which reveals that income chargeable to tax represented by an asset which has escaped assessment amounts to ______ or more.
In case where the case has been referred to TPO u/s 92CA during the course of proceeding of assessment or reassessment, the time limit for completion of such assessment in case of AY 2021-22 and thereafter is____________ from end of the month in which income was first assessable
A mistake apparent from records may be rectified u/s 154 in which of the following ways?
Mistake apparent from records cannot be amended u/s 154 after the expiry of __________ from end of FY in which the order sought to be amended was passed.
In case of mistake apparent from records, where the application to amend such mistake is made by assessee, Deductor or collector, the IT Authority is required to pass the order within a period of __________ months from end of the month in which application is received.
Perquisite of specified securities and sweat equity shares allotted by current employer being eligible start up u/s 80IAC is taxable in the year-
Perquisite of specified securities and sweat equity shares allotted by current employer being eligible start up u/s 80IAC is taxable in the year after expiry of 48 months from end of RAY-
The provisions relating to Intimation of Loss is governed by Section-