Tax Book 2023

Income Tax Authorities Chapter- 19

MULTIPLE CHOICE QUESTIONS

Q.1. _____ is the highest tax authority.

(a) Commissioner Inland Revenue

(b) Chief Commissioner Inland Revenue

(c) Board

(d) none of above

Q.2. Circulars are issued for the guidance of _____

(a) taxpayer

(b) board

(c) both

(d) non of above

Q.3. For a Private Limited Company the jurisdiction place would be__.

(a) where the person carrying on business

(b) where his residence is

(c) where the Commissioner Inland Revenue recommends

(d) none of above

Q.4. Exemption certificates are issued by_____.

(a) Commissioner Inland Revenue

(b) Chief Commissioner Inland Revenue

(c) Employer

(d) All of these

Q.5. Officers appointed by Board for the implementation of IT Ordinance, 2001 shall be__.

(a) special officer

(b) Assistant Commissioner Inland Revenue

(c) taxation officer

(d) Chief Commissioner Inland Revenue

(e) all of the above

Q.6. CIR may assign his powers and functions to

(a) Chief Commissioner Inland Revenue

(b) Any taxation officer

(c) both of these

(d) none of these

Q.7. Delegation can be ___.

(a) in writing

(b) oral

(c) both of these

Q.8. The provision for the confidentiality can be override

(a) where there is any fraud in return