Records and Books Chapter- 04
Q.8 Where the records are kept on computer, it is also required to keep the ___ of such records.
(a) hard copy
(b) back up(c) hard disk
(d) all of the aboveQ.9 The law requires that every registered person shall issue a tax invoice at the time of
____.
(a) Purchase of goods
(b) making supply of goods
(c) making exempt supply
(d) making supply at discounted priceQ.10 The tax invoice shall also contain value of goods ___.
(a) inclusive of sales tax
(b) exclusive of sales tax
(c) sales tax(d) all of the aboveQ.11 Tax invoice cannot be issued ___.
(a) manually
(b) in duplicate(c) in triplicate
(d) none of the aboveQ.12 A sales tax officer may have access to the __ kept by the taxpayer as and when required.
(a) stock(b) records
(c) plant and machinery(d) computerQ.13 An audit by the tax officer generally conducted _____ in a year as necessary to verify the
records obtained by the taxpayer.
(a) as many times
(b) once
(c) two times(d) None of the aboveQ.14 The officer appointed for the purpose of investigation about the records kept should not be below the
rank of _____.
(a) Commissioner Inland Revenue
(b) Chief Commissioner Inland Revenue
(c) Assistant Commissioner(d) None of the above