Tax Book 2023

(Ben LeoJzBdje) #1

Scope and Payment of Tax Chapter- 05


(d) none of above

Q.57. Where an AOP is dissolved, any notice, order or requisition required to be served on the
association may be served on _____ immediately before such dissolution.
(a) principal officer
(b) member
(c) both ‘a’ and ‘b’
(d) none of above


Q.58. Where, business stands discontinued, any notice, order or requisition required to be served on
the person discontinuing the business may be served on the _____ at the time of
discontinuance.
(a) person personally
(b) person’s representative
(c) both ‘a’ and ‘b’
(d) none of above


Q.59. Where any private company or business enterprise is wound up and any tax chargeable on the
company or business enterprise, cannot be recovered from the company or business enterprise,
every person who was a owner of, or partner in, or director of, the company or business
enterprise during the relevant period shall, ____, be liable for the payment of such tax.
(a) jointly and severally
(b) individually
(c) none of above


Q.60. The tax paid on goods purchased by a person who is subsequently required to be registered or
gets voluntary registration shall be treated as input tax, provided that such goods were
purchased by him from a registered person against an invoice issued during a period of __
days before making an application for registration.
(a) 60
(b) 30
(c) 90
(d) 120


ANSWERS


1 (c) 2 (b) 3 (a) 4 (d) 5 (c)
6 (a) 7 (a) 8 (a) 9 (c) 10 (c)
11 (c) 12 (c) 13 (a) 14 (a) 15 (c)
16 (b) 17 (a) 18 (a) 19 (a) 20 (a)
21 (b) 22 (b) 23 (b) 24 (b) 25 (d)
26 (c) 27 (a) 28 (d) 29 (a) 30 (a)
31 (a) 32 (a) 33 (b) 34 (b) 35 (d)
36 (b) 37 (b) 38 (a) 39 (a) 40 (d)
41 (a) 42 (b) 43 (a) 44 (b) 45 (c)
46 (b) 47 (c) 48 (a) 49 (c) 50 (c)
51 (a) 52 (b) 53 (a) 54 (b) 55 (c)
56 (a) 57 (c) 58 (c) 59 (a) 60 (b)
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