Sections

Question 1

Section 3

Answer 1

Imposition of Tax

Question 2

Section 4

Answer 2

Computation of Tax

Question 3

Section 5

Answer 3

Classification of income

Question 4

Section 6

Answer 4

Assessable Income

Question 5

Section 7

Answer 5

Computation of business Income

Question 6

Section 8

Answer 6

Computation of Employment Income

Question 7

Section 9

Answer 7

Computation of Investment Income

Question 8

Section 10

Answer 8

Income exempt from Tax

Question 9

Section 11

Answer 9

Tax Concessions

Question 10

Section 12

Answer 10

Donation given to tax exempt entity

Question 11

Section 12A

Answer 11

Expenses on preservation of Heritage and sports development

Question 12

Section 12B

Answer 12

Donation to PM disaster relief fund/reconstruction fund

Question 13

Section 12C

Answer 13

Seed capital given as donation

Question 14

Section 13

Answer 14

General Deduction

Question 15

Section 14

Answer 15

Interest Expenses

Question 16

Section 15

Answer 16

Cost of Trading Assets

Question 17

Section 16

Answer 17

Repair & Improvement expenses

Question 18

Section 17

Answer 18

Pollution Control cost

Question 19

Section 18

Answer 19

Research and Development Cost

Question 20

Section 19

Answer 20

Depreciation

Question 21

Section 20

Answer 21

Losses

Question 22

Section 21

Answer 22

Non-Deductible expenses

Question 23

Section 22

Answer 23

Tax Accounting Method

Question 24

Section 23

Answer 24

Accounting Under Cash Basis

Question 25

Section 24

Answer 25

Accounting Under Accrual Basis

Question 26

Section 25

Answer 26

Reversal of Amount including Bad debt

Question 27

Section 26

Answer 27

Long term Contract

Question 28

Section 27

Answer 28

Quantification

Question 29

Section 28

Answer 29

Conversion in to Rupees

Question 30

Section 29

Answer 30

Indirect Payment

Question 31

Section 30

Answer 31

Joint Holdings

Question 32

Section 31

Answer 32

Compensation Amount

Question 33

Section 32

Answer 33

Payment under annuities, instalment sales & Finance lease

Question 34

Section 33

Answer 34

Transfer Pricing

Question 35

Section 34

Answer 35

Income Splitting

Question 36

Section 35

Answer 36

General Anti-Avoidance Rule (GAAR)

Question 37

Section 36

Answer 37

Net gain on disposal of Business Assets/liability or NBCA

Question 38

Section 37

Answer 38

Total Gain

Question 39

Section 38

Answer 39

Outgoing

Question 40

Section 39

Answer 40

Incoming

Question 41

Section 40

Answer 41

Disposal of Assets & Liability

Question 42

Section 50

Answer 42

Couple Scheme

Question 43

Section 51

Answer 43

Medical Tax credit

Question 44

Section 52

Answer 44

Taxation for Entity

Question 45

Section 53

Answer 45

Distribution by entity

Question 46

Section 54

Answer 46

Tax on Dividend

Question 47

Section 55

Answer 47

Dissolution of Entity

Question 48

Section 56

Answer 48

Transaction between entity and beneficiary

Question 49

Section 57

Answer 49

Change in Control

Question 50

Section 58

Answer 50

Dividend Stripping

Question 51

Section 63

Answer 51

Approval of retirement fund

Question 52

Section 64

Answer 52

Tax in retirement fund

Question 53

Section 65

Answer 53

Retirement payments

Question 54

Section 67

Answer 54

Sources of Income, loss, gain or payment

Question 55

Section 68

Answer 55

Foreign P.E. of Non-resident

Question 56

Section 69

Answer 56

Controlled Foreign Entity

Question 57

Section 70

Answer 57

Non-resident providing shipping air transport and telecommunication services

Question 58

Section 71

Answer 58

Foreign Tax Credit

Question 59

Section 72

Answer 59

The department

Question 60

Section 73

Answer 60

Double Taxation Avoidance Agreement (DTAA)

Question 61

Section 74

Answer 61

Right of Tax payer

Question 62

Section 75

Answer 62

Public circular

Question 63

Section 76

Answer 63

Advance Ruling

Question 64

Section 77

Answer 64

Format of documents

Question 65

Section 78

Answer 65

Permanent Account Number (PAN)

Question 66

Section 78A

Answer 66

Suspension of PAN

Question 67

Section 79

Answer 67

Service of Documents

Question 68

Section 80

Answer 68

Defective Documents

Question 69

Section 81

Answer 69

To maintain records or documents

Question 70

Section 82

Answer 70

Powers of Department to obtain information

Question 71

Section 83

Answer 71

Power to obtain information by notice

Question 72

Section 84

Answer 72

Governmental secrecy

Question 73

Section 85

Answer 73

Time, place and mode of payment of tax

Question 74

Section 86

Answer 74

Evidence of payable tax

Question 75

Section 87

Answer 75

Withholding of tax by employer

Question 76

Section 88

Answer 76

Withholding of tax in making payment for investment return

Question 77

Section 88A

Answer 77

Tax withholding in windfall gain

Question 78

Section 89

Answer 78

Tax withholding in making payment of deed or contract

Question 79

Section 90

Answer 79

Statement and payment of tax withheld

Question 80

Section 91

Answer 80

Tax withholding certificate

Question 81

Section 92

Answer 81

Final withholding of Tax

Question 82

Section 93

Answer 82

Adjustment of Withholding Tax

Question 83

Section 94

Answer 83

Installment Tax payment

Question 84

Section 95

Answer 84

Return of estimated tax to be paid

Question 85

Section 95A

Answer 85

Collection of Advance Tax

Question 86

Section 96

Answer 86

Income Tax return

Question 87

Section 97

Answer 87

Cases where Income return not required

Question 88

Section 98

Answer 88

Extension of Time limit for Income return

Question 89

Section 99

Answer 89

Self Assessment of Tax

Question 90

Section 100

Answer 90

Jeopardy Assessment of Tax

Question 91

Section 101

Answer 91

Amended Assessment

Question 92

Section 102

Answer 92

Tax Assessment Notice