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BBA - Quiz 3

Total questions: 22

Worksheet time: 12mins

Name
Class
Date
1.

What is the rate of Health and Education Cess?

a)

4%

b)

3%

c)

5%

d)

15%

2.

Income Tax Rules are framed by:

a)

CBDT

b)

Income Tax Department

c)
The Parliament
d)
The Supreme Court
3.

If Rashmi leaves India on 10th April 2024 and comes back on 28th February 2025, What is the residential status for AY 2025-26?

a)

ROR

b)

RNOR

c)

NR

4.

If TDS is deducted but not paid to the government, the company shall be

a)

An assessee

b)

Not an Assessee

5.

Which Schedule of Article 246 published the Union List?

a)

7

b)

8

c)

82

d)

21

6.

"Income from agriculture land in Australia, received in London" shall be taxable for:

a)

ROR

b)

RNOR

c)

ROR and RNOR

d)

All

7.

Mr. Beans has an income of INR 5,00,000 for the AY 2025-26, what is the basic tax applicable for him under New Tax Regime?

a)

INR 10,000

b)
INR 25,000
c)
INR 50,000
d)
INR 12,500
8.

Luv and Kush, two brothers work together and same the same source of Income. They want to file the return together. Are they allowed to do so?

a)

Yes

b)

No

9.

Tax is not collected on:

a)

Goods and Services

b)

Income

c)

Investment in FD

d)

None of the above

10.

Income Tax is not collected on "Income from Smuggling" because

a)

It is an illegal income

b)

The statement is false. It is collected

c)

It is not possible to find out the profits

d)

Collection will make the IT Department part of illegality

11.

A person who has a total taxable income of Rs.6,50,000 should opt for which regime?

a)

Default

b)

Optional

c)

Indifferent

12.

What is the tax rate for income above 10 lakhs but less than 12 lakhs as per default tax regime?

a)
10%
b)
20%
c)
15%
d)
25%
13.

Who issues Notifications under Income Tax Act?

a)
Ministry of Finance
b)
Income Tax Department
c)
State Tax Authority
d)
Central Board of Direct Taxes (CBDT)
14.

Charge of Income Tax is under section __ of the Income Tax Act.

a)
3
b)
5
c)
6
d)
4
15.

Mr. Anderson (an American Citizen) who stayed in India for 20 days and earned an Income of INR 6,00,000 claims that he does not have to pay any tax since his income is below the threshold limit of rebate u/s 87A. Is his claim right?

a)

Yes

b)

No

16.

Dividend from a Indian Company received in Japan is taxable for:

a)

ROR

b)

RNOR

c)

ROR and RNOR

d)

ROR, RNOR and NR

17.

Income from commercial building in London, received outside India should be taxed for

a)

ROR

b)

RNOR

c)

ROR and RNOR

d)

NR

18.

Which of the following in NOT an income:

a)

Illegal Income

b)

Past Income

c)

Received in Kind

d)

Irregular Income

19.

Who can be a Karta?

a)

Eldest Male Member who has descendants

b)

Eldest Female Member Who has descendants

c)

Youngest Male member

d)

Eldest Male member, irrespective of the fact whether he has descendants or not

20.

Annual Finance Bill is presented in Lok Sabha on:

a)

1st Jan

b)

1st April

c)

1st Feb

d)

31st Dec

21.

Name?

4 lines
22.

SAP id?

4 lines