Tax Book 2023

Offences and Penalties Chapter- 09

Q.7. In the case of person liable to pay amount of tax or charge or refund erroneously made, shall pay
default surcharge @ rate of ____% p.a. of the amount of tax due or refund made.

(a) 3

(b) 6

(c) 9

(d) 12

Q.8. In the case the person has committed tax fraud shall pay default surcharge @ rate of ___% per
month of the amount of tax evaded or amount of refund fraudulently claimed until the total liability
including default surcharge is paid.

(a) 1

(b) 2

(c) 3

(d) 4

Q.9. In the case of non-payment of tax or part thereof, the period of default surcharge shall be started from
the ____ day of month (following the due date of the tax period to which the default relates) to the day
preceding the date on which tax due is actually paid.
(a) 16 th
(b) 20 th

(c) 15 th

(d) 10 th

Q.10. __, published in Gazette in writing, may exempt any person or class of person from payment of
whole or part of penalty or default surcharge on conditions and limitation as specified therein.
(a) Federal Government
(b) Federal Board of Revenue

(c) both ‘a’ or ‘b’

(d) none of above

Q.11. All arrests made under this Act shall be carried out in accordance of ____.

(a) Code of Criminal Procedure, 1898

(b) Companies Ordinance, 1984

(c) Income Tax Ordinance, 2001

(d) Sales Tax Act, 1990

Q.12. _____ (by notification) may appoint as many Special Judges as he considers necessary and shall
specify the headquarters of each Special Judge and the territorial limits within which he shall exercise
jurisdiction.

(a) Board

(b) Federal Government

(c) Commissioner Inland Revenue

(d) Securities and Exchange Commission of Pakistan

Q.13. No person shall be appointed as Special Judge unless he is or has been a __.

(a) Session judge