Tax Book 2023
Taxation System Chapter- 04 “small and medium enterprise” [U/s (59A)] means a person who is engaged in manufacturing as defined ...
Preliminary Chapter- 04 "Startup" [U/s 2(62A)] means; (i) a business of a resident individual, AOP or a company that commenced o ...
Taxation System Chapter- 04 The Federal Government may enter into a tax treaty, a tax information exchange agreement, a multil ...
Preliminary Chapter- 04 (7) The Commissioner Inland Revenue may, after providing to the person concerned an opportunity of being ...
Taxation System Chapter- 04 Less: Taxable under final tax regime (excluding sales tax) 50,000 Turnover for the purpose of sectio ...
Preliminary Chapter- 04 MULTIPLE CHOICE QUESTIONS Q.1 Accumulated profits include (a) any reserve made up wholly or partly of an ...
Taxation System Chapter- 04 Q.8 Charitable purpose includes: (a) Relief of the poor. (b) Education. (c) Medical. (d) All of the ...
Preliminary Chapter- 04 Q.16 A person who holds an asset shall be treated as having made a disposal of the asset at the time whe ...
Taxation System Chapter- 04 (c) Making charitable donation (d) All of the above Q.23 "Firm" means the relation between persons w ...
Preliminary Chapter- 04 Q.30 Member in relation to an AOP, includes: (a) Partner in a firm (b) Manager of the firm (c) Director ...
Taxation System Chapter- 04 Q.38 Rental income shall be Pakistan-source income if it is derived from: (a) Lease of movable prope ...
Preliminary Chapter- 04 (b) a company in which not less than 50% of the shares are held by a foreign Government, or a foreign co ...
Taxation System Chapter- 04 (c) Counted as half day (d) Counted as two days Q.52 An industrial undertaking is an undertaking tha ...
Preliminary Chapter- 04 Q.58 Which of the following is not a royalty income? (a) the supply of any technical, industrial, commer ...
Taxation System Chapter- 04 (c) a contract is entered into by a member of a forward market or stock exchange in the course of an ...
Preliminary Chapter- 04 Q.71 "Permanent establishment" means a fixed place of business through which the business of the person ...
Taxation System Chapter- 04 ICMAP PAST PAPERS THEORETICAL QUESTIONS Q.NO. 2(A) Fall 2017 In the light of the Income Tax Ordinanc ...
Preliminary Chapter- 04 CA CAF- 6 PAST PAPERS THEORETICAL QUESTIONS Q. NO. 4 (c) Spring 2022 Following information pertains to t ...
Taxation System Chapter- 04 Q. NO. 3 Spring 2016 Under the provisions of the Income Tax Ordinance, 2001 explain the following: ( ...
Introduction and Geographical Source of Income Chapter- 05 Section Rule TOPICS COVERED What is income tax? Taxability in Pakista ...
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