Tax Law — AIBE Subject Practice
39 Tax Law questions drawn from past AIBE papers. Review sample questions below, then practice the full subject set with answers and explanations.
Practice Tax Law
Sample Questions
Q16. Income which accrue or arise outside India but are directly received into India are taxable in case of
- A. Residents only
- B. Both ordinarily residents and non - resident
- C. Non-resident
- D. All the assesses.
Topic: Tax Law — Income Tax Act, 1961, Section 5, Income received in India
Q19. Which of the following belong to the category of direct tax
- A. Goods and Services Tax
- B. Excise duty and customs duty
- C. Income tax and gift tax
- D. All of the above.
Topic: Tax Law — Direct taxes, Income tax, Gift tax
Q84. In case of a co -operative society the maximum amount on which income tax is not chargeable is
- A. 50,000
- B. 30,000
- C. 20,000
- D. Nil.
Topic: Tax Law — Income Tax Act, 1961, Co-operative society, Basic exemption
Q100. An appeal to the High Court against the order of ITAT should be filed within
- A. 45 days when the order is communicated
- B. 60 days when the order is communicated
- C. 90 days when the order is communicated order is when the
- D. 120 days communicated
Topic: Tax Law — Income Tax Act, 1961, Section 260A, Appeal to High Court
Q21. Section 154 under IT Act is;
- A. For filing return of income
- B. For filing return with late fee
- C. Rectification of mistakes
- D. Appeal against the order passed by the IT
Topic: Tax Law — Income Tax Act, 1961 Section 154, Rectification of mistakes, Income tax assessment procedure
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