1. Who is liable to penalty for failing to apply for registration before providing taxable services?
(A) Any person required to register
(B) Any registered importer
(C) Only government officer
(D) Only audit officer
2. Failure to apply for registration may result in penalty of:
(A) Rs. 1,000 only
(B) Rs. 5,000 only
(C) Rs. 50,000 or 5% tax whichever is higher
(D) No penalty
3. If compulsory registration is not done, minimum penalty for a company is:
(A) Rs. 100,000
(B) Rs. 25,000
(C) Rs. 10,000
(D) Rs. 500,000
4. Minimum penalty for non-company in compulsory registration failure is:
(A) Rs. 5,000
(B) Rs. 10,000
(C) Rs. 100,000
(D) Rs. 50,000
5. Failure to register within 90 days may lead to imprisonment up to:
(A) 6 months
(B) 2 years
(C) 1 year
(D) 5 years
6. Who may file return under the Act?
(A) Only officers
(B) Only courts
(C) Only banks
(D) Every registered person
7. Late filing of return penalty is:
(A) Rs. 1,000
(B) Rs. 10,000
(C) Rs. 5,000
(D) Rs. 20,000
8. Additional penalty for late return after 15 days is:
(A) Rs. 200/day
(B) Rs. 100/day
(C) Rs. 50/day
(D) Rs. 500/day
9. Failure to deposit tax results in penalty of:
(A) Rs. 10,000 or 5% whichever is higher
(B) Rs. 5,000 or 2%
(C) Rs. 1,000 or 1%
(D) No penalty
10. If tax is paid within 10 days, penalty per day is:
(A) Rs. 500
(B) Rs. 300
(C) Rs. 100
(D) Rs. 1,000
11. Failure to maintain records penalty range is:
(A) Rs. 1,000–5,000
(B) Rs. 5,000–10,000
(C) Rs. 10,000–100,000 or 5% tax
(D) No penalty
12. Failure to produce records after notice penalty first default is:
(A) Rs. 5,000
(B) Rs. 25,000
(C) Rs. 10,000
(D) Rs. 50,000
13. Subsequent failure to produce records penalty is:
(A) Rs. 50,000
(B) Rs. 75,000
(C) Rs. 100,000
(D) Rs. 150,000
14. Fraudulent submission of documents penalty includes:
(A) Warning only
(B) Rs. 1,000 fine
(C) No penalty
(D) Rs. 50,000 or 100% tax whichever higher
15. Fraud may also lead imprisonment up to:
(A) 5 years
(B) 2 years
(C) 1 year
(D) 10 years
16. Denying access to officer penalty includes:
(A) Rs. 5,000
(B) No penalty
(C) Rs. 10,000
(D) Rs. 25,000 or 100% tax
17. Tax fraud threshold minimum is:
(A) Rs. 5,000
(B) Rs. 10,000
(C) Rs. 1,00,000
(D) Rs. 25,000
18. Obstruction of officer penalty is:
(A) Rs. 1,000
(B) Rs. 50,000
(C) No penalty
(D) Rs. 1,00,000 or 100% tax
19. Computer system misuse penalty includes imprisonment up to:
(A) 6 months
(B) 5 years
(C) 2 years
(D) 1 year
20. Failure to issue tax invoice first default penalty:
(A) Rs. 5,000
(B) Rs. 20,000
(C) Rs. 10,000
(D) Rs. 50,000
21. Subsequent invoice failure penalty:
(A) Rs. 10,000
(B) Rs. 50,000
(C) Rs. 25,000
(D) Rs. 75,000
22. Failure to intimate registration changes penalty range:
(A) Rs. 1,000–5,000
(B) Rs. 50,000–100,000
(C) Rs. 10,000–50,000
(D) No penalty
23. Concealing business bank accounts penalty range:
(A) Rs. 10,000–50,000
(B) Rs. 50,000–100,000
(C) Rs. 100,000–500,000
(D) No penalty
24. Bypassing electronic invoicing penalty minimum:
(A) Rs. 5,000
(B) Rs. 25,000
(C) Rs. 10,000
(D) Rs. 1,000
25. Repeating an offence penalty is:
(A) Same penalty
(B) Half penalty
(C) Double penalty
(D) No penalty
26. Unauthorised invoice issuance penalty per invoice is:
(A) Rs. 10,000 or 5% tax
(B) Rs. 5,000
(C) Rs. 20,000
(D) Rs. 1,000
27. Bank failure to attach account penalty:
(A) Rs. 50,000
(B) Rs. 1,00,000 or 100% tax
(C) Rs. 10,000
(D) Rs. 5,000
28. Refusal to receive notice penalty:
(A) Rs. 10,000
(B) Rs. 25,000
(C) Rs. 50,000 or 100% tax
(D) No penalty
29. Default surcharge applies when:
(A) Tax is overpaid
(B) Only audit completed
(C) No return filed only
(D) Tax is not paid on time
30. Special audit may be conducted by:
(A) Police only
(B) Teachers
(C) Chartered accountants
(D) None
31. Audit officer may conduct audit electronically through:
(A) Video link
(B) SMS only
(C) Email only
(D) Phone call
32. Audit observation must be replied within:
(A) 7 days
(B) 21 days
(C) 14 days
(D) 30 days
33. Failure to reply audit observation leads to:
(A) No action
(B) Refund
(C) Audit report
(D) Closure only
34. After audit officer may pass:
(A) Arrest order
(B) No order
(C) Passport order
(D) Tax determination order
35. Records must be retained for:
(A) 2 years
(B) 5 years
(C) 1 year
(D) 6–8 years
36. Failure to comply with notification conditions penalty:
(A) Rs. 1,000
(B) No penalty
(C) Rs. 50,000
(D) Rs. 10,000 or 5% tax
37. Tax fraud penalty includes imprisonment up to:
(A) 1 year
(B) 2 years
(C) 10 years
(D) 5 years
38. Obstructing electronic invoice system penalty minimum:
(A) Rs. 10,000
(B) Rs. 50,000
(C) Rs. 25,000
(D) Rs. 1,000
39. Special judge handles:
(A) Civil cases
(B) Family cases
(C) Tax offences
(D) Land disputes
40. Failure to file return revised return time limit:
(A) 30 days
(B) 120 days
(C) 60 days
(D) 1 year
41. Electronic return is treated as:
(A) Fake document
(B) None
(C) Draft only
(D) Valid return
42. Return filing authority is:
(A) Court
(B) Police
(C) Authority
(D) Bank
43. Audit initiated by:
(A) Teacher
(B) Officer authorized
(C) Customer
(D) Supplier
44. Special audit includes:
(A) Forensic audit
(B) Medical audit
(C) School audit
(D) Traffic audit
45. Non-production of records after 3 notices is:
(A) Evidence of failure
(B) Allowed
(C) Refund case
(D) Exemption
46. Obstruction penalty may include:
(A) Prize
(B) Bonus
(C) Discount
(D) Fine + imprisonment
47. False statement penalty includes:
(A) Warning only
(B) Refund
(C) Rs. 50,000 or 100% tax
(D) No penalty
48. Special judge jurisdiction is:
(A) Unlimited civil
(B) Exclusive tax offences
(C) Military cases
(D) Banking only
49. Tax invoice must include:
(A) Weather report
(B) Tax amount
(C) School name
(D) Driver name
50. Audit includes examination of:
(A) Weather records
(B) Sports data
(C) Tax affairs
(D) Political data
51. Default surcharge is:
(A) Bonus
(B) Additional tax on delay
(C) Discount
(D) Refund
52. Electronic system misuse includes:
(A) Proper use
(B) Filing return
(C) Approved login
(D) Unauthorized access
53. Failure to register penalty is linked with:
(A) Salary
(B) Tax liability estimate
(C) Weather
(D) Export duty
54. Audit report is issued when reply is:
(A) Accepted
(B) Unsatisfactory
(C) Both B and C
(D) Ignored
55. Commissioner (Appeals) is:
(A) Junior officer
(B) Subordinate to Authority
(C) Private lawyer
(D) Judge only
56. Officers can be appointed by:
(A) Court
(B) Authority
(C) Police
(D) Bank
57. Return includes:
(A) Sports score
(B) Weather data
(C) Tax due
(D) Salary slip only
58. Failure to maintain records leads to:
(A) Promotion
(B) Exemption
(C) Bonus
(D) Penalty
59. Fraud penalty minimum includes:
(A) Rs. 25,000
(B) Rs. 10,000
(C) Rs. 1,000
(D) Rs. 100
60. Audit notice is issued before:
(A) Return filing
(B) Registration
(C) Bank opening
(D) Audit start
61. Electronic invoice monitoring system failure leads to:
(A) Reward
(B) Refund
(C) Penalty + sealing
(D) Discount
62. Tax invoice is issued by:
(A) Buyer
(B) Court
(C) Bank
(D) Service provider
63. Return filing can be:
(A) Manual only
(B) Oral
(C) Electronic
(D) Telephonic
64. Audit may be conducted based on:
(A) Random guess
(B) News
(C) Weather
(D) Returns and records
65. Authority may prescribe invoice format by:
(A) Gazette notification
(B) Newspaper
(C) SMS
(D) Email
66. Records include:
(A) Songs
(B) Bank statements
(C) Movies
(D) Games
67. Special audit authority includes:
(A) Doctors
(B) Drivers
(C) Chartered accountants
(D) Teachers
68. Fraud includes:
(A) Correct filing
(B) Timely payment
(C) False declaration
(D) Proper records
69. Obstruction includes:
(A) Cooperation
(B) Filing return
(C) Denying access
(D) Paying tax
70. Final return is filed at:
(A) Registration
(B) De-registration
(C) Audit
(D) Appeal
71. Return deemed made by:
(A) Authorized agent
(B) Stranger
(C) Customer
(D) Officer
72. Failure to maintain records penalty may reach:
(A) Rs. 1,000
(B) Rs. 100,000
(C) Rs. 10,000
(D) Rs. 500
73. Audit officer rank includes:
(A) Clerk
(B) Driver
(C) Assistant Commissioner
(D) Student
74. Audit includes:
(A) Only inspection
(B) Tax determination
(C) Cooking check
(D) Driving test
75. Electronic filing requires:
(A) Paper only
(B) Digital transmission
(C) Oral report
(D) Phone call
76. Failure to pay tax leads to:
(A) Penalty + imprisonment
(B) Reward
(C) Exemption
(D) None
77. Special judge can:
(A) Ignore offence
(B) Make laws
(C) Try tax offence
(D) Collect tax only
78. Audit report includes:
(A) Tax evasion details
(B) Weather info
(C) Sports stats
(D) Banking ads
79. Records must be available for:
(A) Sale
(B) Decoration
(C) Inspection
(D) Donation only
80. Main purpose of audit is:
(A) Entertainment
(B) Education only
(C) Tourism
(D) Determine tax liability