Offences and Prosecutions Chapter- 24
(b) 50 ,000
(c) 12,000
(d) 13,000Q.16. Penalty for obstructing tax officials to access to premises shall be higher of Rs. _____ of the
amount of tax involved
(a) 10,000 or 10%
(b) 5 0,000 or 20%
(c) 50 ,000 or 100%
(d) 30,000 or 100%
Q.17. Penalty for concealment of income shall be higher of Rs. __ or an amount equal to the tax which
person sought to evade.
(a) 10,000
(b) 15,000
(c) 20,000
(d) 100 ,000
Q.18. Penalty for obstruction in performance of duties shall be Rs. _____.
(a) 10,000
(b) 15,000
(c) 20,000
(d) 25,000Q.19. If a person contravenes any of the provision of ITO, 2001, for which no penalty has, specifically, been
provided he shall pay a penalty higher of Rs. ___ of the amount of tax involved.
(a) 10,000 or 5%
(b) 1,000 or 5%
(c) 5,000 or 3%
(d) 20,000 or 5%
Q.20. Penalty for failure to deduct or collect tax is higher of Rs __ of the amount of tax.
(a) 10,000 or 5%
(b) 1,000 or 5%
(c) 5,000 or 5%
(d) 40 ,000 or 10%Q.21. The __ (by notification) and the Board (by order) through official Gazette in writing may
exempt any person or class of persons from payment of the whole or part of the penalty and default
surcharge on such conditions and limitations as may be specified therein.
(a) Federal Government
(b) Provincial Government
(c) Appellate Tribunal Inland Revenue
(d) all of above
Q.22. Any person who makes a statement in any verification in any return or other document furnished
under this Ordinance which is false and which the person knows or believes to be false, the person
shall be punishable with a fine up to Rs.___ or imprisonment or both.