Tax Book 2023

(Ben LeoJzBdje) #1

Income Tax Authorities Chapter- 19


(b) any additional information is required from third party
(c) both a and b
(d) none of the above

Q.9. Service of notice means in case of an individual___.


(a) personally hand over of letter
(b) send to his AR
(c) send through registered post
(d) all of the above

Q.10. Service of notice is properly sent refers to, in case of an AOP__.


(a) served at his registered office
(b) served to residence of principal officer
(c) served to any member of AOP
(d) all of these

Q.11. Expert can be _____.


(a) AOP
(b) Company
(c) An individual
(d) all of these

Q.12 The __ is the highest tax authority in Pakistan.


(a) Commissioner Inland Revenue
(b) Chief Commissioner Inland Revenue
(c) Board
(d) Appellate Tribunal Inland Revenue

Q.13 Valuer is appointed by _____.


(a) Chief Commissioner Inland Revenue
(b) Commissioner Inland Revenue
(c) Board
(d) Securities and Exchange Commission Pakistan

Q.14 The __ has the authority to determine the jurisdiction of different tax authorities.


(a) Commissioner Inland Revenue
(b) Chief Commissioner Inland Revenue
(c) Board
(d) Appellate Tribunal Inland Revenue

Q.15 __ has the authority to issue the tax exemption certificate.


(a) Commissioner Inland Revenue
(b) Chief Commissioner Inland Revenue
(c) Board
(d) Appellate Tribunal Inland Revenue

Q.16 All classes of taxpayers (other than a _____) can change their method of accounting for
business income with prior approval of CIR.

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