Articleship assessment test ICAI – Level 2 | International Tax MCQ – NR Taxation

Articleship assessment test ICAI – MCQ

Question 1:- 

Assessee includes person in respect of whom any proceedings have been undertaken for : –

(a) Assessment of his income or loss incurred by him ;

(b) Assessment of income or loss incurred by any other person, for whom he is assessable

(c) Assessment of refund due to him or any other person

(d) All of the above

Question 2:- 

Assessee includes : –

(a) Persons Deemed to be an assessee (e.g. representative assesses u/s 160 for non-resident)

(b) Persons Deemed to be an Assessee in default [ under section 201(1) for non-deduction/ non deposit of tax, under Section 218 for non-deposit of advance tax ]

(c) Both A and B

(d) Neither A nor B

Question 3:- 

Which of the following is included within the definition of Person: –

(a) Individual;

(b) Hindu Undivided Family

(c) Company;

(d) All of the above

Question 4:- 

Which of the following is included within the definition of Person: –

(a) Firm;

(b) An Association of Persons or Body of individuals ;

(c) A Local Authority ;

(d) All of the above

Question 5:- 

What would be the “Assessment year” if income is received on September 30, 2017 : –

(a) 2016-17

(b) 2017-18

(c) 2018-19

(d) Neither of the above

Answers

1. (d) All of the above
2. (c) Both A and B
3. (d) All of the above
4. (d) All of the above
5. (c) 2018-19