Preliminary Chapter- 01
(c) ERP
(d) SAPQ.8. __ means a person and, every director, or partner of the company, of the firm, and includes
guarantors or successors, who fail to pay the arrears.
(a) defaulter
(b) associates
(c) third party
(d) representative
Q.9. _____means a person appointed by a manufacturer, importer or any other person for a specified
area to purchase goods from him for further supply and includes a person who in addition is also
engaged in supply of goods as a wholesaler or a retailer;
(a) supplier
(b) vendor
(c) distributor
(d) creditor
Q.10. __ includes any electronic data, computer programmes, computer tapes, computer disks, micro-
films or any other medium for the storage of such data
(a) voucher
(b) ledger
(c) report
(d) document
Q.11. 'Due date' in relation to the furnishing of a return u/s 26 means the ____ day of the month following
the end of the tax period, or such other date as the Board may specify and different dates may be
specified for furnishing of different parts or annexures of the return;
(a) 15 th day
(b) 20 th day
(c) 10 th day
(d) none of above
Q.12. __ means a person appointed for filing of electronic returns and such other documents as may
be prescribed by the Board from time to time, on behalf of a registered person.
(a) tax house
(b) inspector
(c) e-intermediary
(d) Chief Commissioner Inland Revenue
Q.13. _____ means an undertaking, firm or company, whether incorporated or not, an association
of persons or an individual;
(a) establishment
(b) organization
(c) corporation
(d) all of above
Q.14. 'goods' include every kind of ___ other than actionable claims, money, stocks, shares and
securities.