1. What is payable in addition to tax due and penalty under section 48 in case of default?
(A) Rebate
(B) Refund
(C) Default surcharge
(D) Subsidy
2. What is the rate of default surcharge for normal tax default?
(A) Inter-bank rate only
(B) Fixed 10%
(C) 2% per month
(D) Inter-bank rate plus 3% per annum
3. In case of tax fraud, default surcharge is charged at:
(A) 2% per month
(B) 1% per month
(C) 3% per month
(D) 4% per month
4. Default surcharge on tax fraud is calculated till:
(A) Filing of return
(B) First notice
(C) Entire liability is paid
(D) Appeal decision
5. Default period starts from:
(A) Due date of tax return
(B) 1st of year
(C) Sixteenth day after due date
(D) Date of notice
6. Default period ends on:
(A) Date of assessment
(B) Date of appeal
(C) Day preceding payment date
(D) Due date
7. Tax due for default surcharge excludes:
(A) Principal tax
(B) Penalty amount
(C) Interest
(D) Refund
8. Government may exempt penalty and surcharge by:
(A) Court order
(B) Tribunal order
(C) Notification in official Gazette
(D) Commissioner order
9. Exemption may apply to:
(A) Only companies
(B) Only individuals
(C) Only officers
(D) Registered person or taxable service
10. Compounding of offences may be done:
(A) Only before prosecution
(B) Only after conviction
(C) Before or after prosecution
(D) Only by court
11. Authority may compound offence if person pays:
(A) Only tax
(B) Tax, surcharge and penalty
(C) Only penalty
(D) Only surcharge
12. Recovery notice can be issued within:
(A) 5 or 8 years (as applicable)
(B) 3 years
(C) 1 year
(D) 10 years
13. Recovery applies when tax is:
(A) Only paid
(B) Fully exempted
(C) Not levied or short levied
(D) Refunded correctly
14. Refund recovery notice period is:
(A) 1 year
(B) 3 years
(C) 10 years
(D) 5 years
15. Officer must decide recovery case within:
(A) 6 months
(B) 1 year
(C) 2 years
(D) 5 years
16. Power to summon includes:
(A) Only documents
(B) Only witnesses
(C) Only bank records
(D) Evidence and documents
17. Summoned person must attend:
(A) Only personally
(B) Only by lawyer
(C) Only in writing
(D) Personally or through authorized agent
18. Proceedings under Act are deemed:
(A) Civil proceedings
(B) Administrative proceedings
(C) Informal proceedings
(D) Judicial proceedings
19. Officer can arrest on:
(A) Material evidence and reasonable cause
(B) Suspicion only
(C) Complaint only
(D) Court order only
20. Arrests follow:
(A) Criminal Procedure Code 1898
(B) Income tax rules
(C) Civil law
(D) Local rules only
21. Arrested person must be produced within:
(A) 12 hours
(B) 24 hours
(C) 48 hours
(D) 72 hours
22. Maximum police custody during inquiry:
(A) 7 days
(B) 14 days
(C) 10 days
(D) 30 days
23. If no evidence found, person is:
(A) Released on bond
(B) Fined
(C) Sentenced
(D) Detained
24. Arrest register is maintained by:
(A) Court
(B) Taxpayer
(C) Lawyer
(D) Officer
25. Search of premises requires:
(A) Magistrate warrant
(B) Commissioner approval only
(C) Police order
(D) No approval
26. Officers can access:
(A) Business records and data
(B) Only documents
(C) Only cash
(D) Only invoices
27. Third parties must provide:
(A) No data
(B) Required information
(C) Optional data
(D) Only court orders
28. Monitoring includes:
(A) Only audit
(B) Electronic tracking
(C) Only manual check
(D) Only inspection
29. Electronic invoicing is:
(A) Optional always
(B) Court controlled
(C) Never used
(D) Mandatory when notified
30. Power to seal premises up to:
(A) 7 days
(B) 1 month
(C) 15 days
(D) 3 months
31. Adjudication includes:
(A) Only tax assessment
(B) Only penalties
(C) Tax, penalty, surcharge
(D) Only refunds
32. Assistant Commissioner limit:
(A) 10 million
(B) 5 million
(C) 1 million
(D) No limit
33. Enforcement Officer limit:
(A) 1 million
(B) 10 million
(C) 5 million
(D) Unlimited
34. Commissioner can adjudicate:
(A) Only small cases
(B) No cases
(C) Only appeals
(D) Any subordinate case
35. Revision by Commissioner is:
(A) On own motion or application
(B) Not allowed
(C) Automatic
(D) Court based only
36. Revision is not allowed if appeal is:
(A) Withdrawn
(B) Pending
(C) Filed after 10 years
(D) Ignored
37. Authority revision is:
(A) Judicial review
(B) Criminal review
(C) Administrative review
(D) Police review
38. Summons proceedings are:
(A) Judicial
(B) Civil
(C) Informal
(D) Private
39. Access includes:
(A) Only premises
(B) Documents, data, records
(C) Only bank
(D) Only cash
40. Investigation includes:
(A) Only audit
(B) Only filing
(C) Only refund
(D) Inquiry and audit
41. Notice for recovery is served for:
(A) Minor errors only
(B) Only penalties
(C) Only exemptions
(D) Short levied tax
42. Fraud cases notice period is:
(A) 1 year
(B) 5 or 8 years
(C) 3 years
(D) 15 years
43. Default surcharge applies on:
(A) Refund only
(B) Late payment
(C) Exemption
(D) Filing only
44. Arrest authority is given to:
(A) Teacher
(B) Clerk only
(C) Lawyer
(D) Authorized officer
45. Bail is granted by:
(A) Tax officer
(B) Commissioner
(C) Special Judge
(D) Police
46. Magistrate role is:
(A) Final judgment
(B) Temporary custody order
(C) Appeal decision
(D) Tax calculation
47. Inquiry must be completed within:
(A) 12 hours if possible
(B) 7 days
(C) 24 hours if possible
(D) 30 days
48. Tax fraud leads to:
(A) Reward
(B) No action
(C) Automatic exemption
(D) Compounding possible
49. Compounding requires payment of:
(A) Only tax
(B) Only interest
(C) Only fine
(D) Tax, surcharge, penalty
50. Search can be done with:
(A) Police only
(B) Oral order
(C) Warrant
(D) No authority
51. Electronic tracking is for:
(A) Employees only
(B) Cash only
(C) Imports only
(D) Transactions monitoring
52. Video vigilance includes:
(A) Customer counting
(B) Staff salary
(C) Bank audit
(D) Legal cases
53. Sealing premises requires:
(A) Clerk approval
(B) Court final order
(C) Commissioner order
(D) Police FIR
54. Adjudication appeal lies to:
(A) Appellate Tribunal
(B) Police
(C) Bank
(D) Mayor
55. Revision excludes:
(A) Pending appeals
(B) Final orders only
(C) All cases
(D) None
56. Authority can call record of:
(A) Courts
(B) Departmental proceedings
(C) Police cases
(D) Private disputes
57. Officer can summon:
(A) Any irrelevant person
(B) Relevant person only
(C) Only accused
(D) Only witness in court
58. Default surcharge is calculated on:
(A) Penalty amount
(B) Salary
(C) Refund
(D) Tax due
59. Exemption is granted through:
(A) Oral order
(B) Police order
(C) Court order only
(D) Gazette notification
60. Main purpose of section 52 is:
(A) Arrest procedure
(B) Refund system
(C) Recovery of tax not levied or short levied
(D) Salary rules