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Free CTEP Exam Braindumps (page: 35)

Page 35 of 119
PDF with 472 Questions

What would be the tax liability if tea and snacks are provided in the office after office hours?

  1. Nil
  2. Nil, if it is upto Rs. 50 per meal
  3. Actual amount spent by the employer
  4. Nil, if it is upto Rs. 75 per meal

Answer(s): B



Short-term capital gain arising for the transfer of equity shares and units of equity oriented fund shall be taxable

  1. at the normal rate
  2. at the rate of 20%
  3. at the rate of 10% if transferred on or after 1-10-2004
  4. at the rate of 10% if transferred on or after 1-10-2004 through a recognized stock exchange & such transaction is chargeable to securities transaction tax

Answer(s): B



In case of non-resident, who is carrying on shipping business, his Indian income shall be presumed to be:

  1. 5% of certain amount received
  2. 7.5% of certain amount received
  3. 10% of certain amount received
  4. 8.5% of certain amount received

Answer(s): B



The legal heir of the deceased who receives family pension is allowed a standard deduction from such family pension received to the extent of:

  1. 1/3rd of such pension subject to maximum of Rs. 20,000
  2. 1/3rd of such pension or Rs. 15,000 whichever is less
  3. 1/3rd of such pension or Rs. 12,000 whichever is less
  4. 1/3rd of such pension or Rs. 12,500 whichever is less

Answer(s): B



Page 35 of 119



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