Common Rules Chapter- 16
(b) Commissioner Inland Revenue
(c) Chief Commissioner Inland Revenue
(d) Appellate Tribunal Inland Revenue
Q.15. If a normal tax year or special tax year changes then the period from the day next following the last
full tax year to the date of commencement of new tax year shall be treated as _____.
(a) normal tax year
(b) special tax year
(c) transitional tax year
(d) none of above
Q.16. If a person wants to change the tax year then he shall apply to the _____.
(a) Board
(b) Commissioner Inland Revenue
(c) Chief Commissioner Inland Revenue
(d) Appellate Tribunal Inland Revenue
ANSWERS
1 (b) 2 (a) 3 (c) 4 (d) 5 (b)
6 (d) 7 (b) 8 (d) 9 (b) 10 (d)
11 (c) 12 (a) 13 (d) 14 (a) 15 (c)
16 (b)