Tax Book 2023

Final Tax Regime and Minimum Tax Chapter- 22

(d) All of the above

Q.30 Tax rate on dividend income is applied on the __.

(a) net amount

(b) gross amount

(c) amount after Zakat deduction

(d) none of above

Q.31 Dividend income by an individual from a power generation company shall be charged @ ___%
covered under FTR.
(a) 10
(b) 7.5
(c) 6
(d) 0

Q.32 Where applicable tax at source is deducted by a company at the time of making payment to an AOP
taxpayer for __ the same shall deemed as final discharge of tax in respect of such income.
(a) dividend
(b) sale of goods
(c) commission
(d) all of the above

Q.33 Where the non-resident is likely to leave Pakistan, who has earned income under fee for technical
services, within the period of one year, he shall fulfil all those requirements as are applicable to the
__.
(a) deceased person
(b) resident person
(c) discontinuance of business
(d) none of above

Q.34 The amount paid as tax by a non-resident person on his income as royalty shall fully discharge him
from ____.
(a) minimum tax liability
(b) business liability
(c) personal loan
(d) all of above

Q.35 Fee for technical services which are rendered through a Permanent Establishment of the non-
resident will be charged @ ___% of gross amount received.
(a) 6
(b) 15
(c) 20
(d) 30

Q.36 _____ means transfer of rights or granting of a licence in respect of a patent, invention, model,
design, secret process or formula, trade mark or similar property.
(a) dividend
(b) fee for technical services
(c) royalty