Eleventh Schedule (Withholding Tax) Chapter- 11
ICMAP PAST PAPERS THEORETICAL QUESTIONS
Q. NO. 6(a) Spring 2015
Enumerate those supplies or services which are made/ rendered by a registered person to which
the provisions of the Sales Tax Special Procedure (Withholding) Rules, 2007 are not applicable.
Q. No. 5(a) February 2014 As per the Sales Tax Special Procedure (Withholding) Rules, 2007 answer the
following:
(i) For the purpose of deduction and deposit of sales tax who can be regarded as with holding agents?
(ii) The withholding agent is required to issue a certificate to the supplier showing certain particulars.
Enumerate those particulars.
(b) (i) As per section 8(1) of the Sales Tax Act, 1990 in respect of which goods, a registered person
is not entitled to deducted of reclaim the input tax? Specify any five.
(ii) Briefly state in the light of the provisions of the Sales Tax Act, 1990 whether the following
person can reclaim input tax? Alpha Private Limited is a renowned company established in 1990. It is registered under
the said Act and deals in taxable and non-taxable supplies. Mr. Amir is a non-registered person under the said Act, deals in taxable supplies only