Tax Book 2023

Introduction and Geographical Source of Income Chapter- 05

Q. 9 A day that the individual’s activity in Pakistan is interrupted because of a strike, lock-out or delay in
receipt of supplies
(a) Is not counted
(b) Counts as a whole day
(c) Counts as half day
(d) None of the above

Q. 10 A day in Pakistan only by reason of being in transit between two different countries

(a) Counts as whole day

(b) Is not counted

(c) Counts as half day

(d) None of the above

Q. 11 Company incorporated outside Pakistan is resident if control and management of the affairs is
situated:
(a) Wholly or partly in Pakistan
(b) Wholly in Pakistan
(c) Partly in Pakistan
(d) Any where

Q. 12 AOP shall be resident if control and management of the affairs is situated:

(a) Wholly in Pakistan

(b) Partly in Pakistan

(c) Wholly or partly in Pakistan

(d) Anywhere

Q. 13 Total income has been divided into:

(a) 1 head of income

(b) 3 heads of income

(c) 5 heads of income

(d) No heads

Q. 14 Salary is Pakistan source of income if it is .................. in Pakistan

(a) Received from any employment exercised outside Pakistan

(b) Received from any employment exercised in Pakistan

(c) Received from any business exercised in Pakistan

Q. 15 Profit on debt is not Pakistan source income if

(a) it is paid by resident person

(b) it is paid by permanent establishment of non-resident

(c) it is paid by non-resident person.

Q. 16 Pension paid by a non-resident person to a resident person is

(a) Pakistan source

(b) foreign source

(c) local source