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Free CTEP Exam Braindumps (page: 41)

Page 41 of 119
PDF with 472 Questions

Compulsory audit of account is required u/s 44AB of IT, if the total sales/ turnover exceeds _______

  1. Rs. 10,00,000
  2. Rs. 40,00,000
  3. Rs 60,00,000
  4. Rs. 1,00,00,000

Answer(s): C



Dharampal has let out his house property at monthly rate of Rs. 12000. He has paid Rs.3500 as annual municipal tax. He wants to know the Net Annual value of his house at Bhuj for AY 2011-12. The Municipal value of the house is Rs. 90,000, Fair rent Rs. 1,40,000, Standard rent Rs. 1,20,000. The house was vacant for one month during the previous year 2010-11 and the rent has not changed since then.

  1. Rs. 1,40,500
  2. Rs. 1,36,500
  3. Rs. 1,28,500
  4. Rs. 1,32,000

Answer(s): C



Mr. Dinesh is transferred to Delhi and is paid a shifting allowance of Rs.20,000 by his employers out of which he spends Rs.18,000 for shifting his family and personal effects.
Which of the following is true?

  1. The whole of Rs.20,000 is exempt as a casual receipt
  2. The whole of Rs.20,000 is exempt under section 10(14)
  3. Rs.18,000 is exempt from tax under Section 10(14)
  4. Rs.18,000 is exempt as a casual receipt

Answer(s): C



Compulsory maintenance of account is required u/s 44AA of IT, if the gross receipt/ total sales exceed _______

  1. Rs. 5,00,000
  2. Rs 10,00,000
  3. Rs 15,00,000
  4. Rs 40,00,000

Answer(s): B



Page 41 of 119



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