1. What is the default surcharge rate for delayed tax payment under normal conditions?
(A) 1% per annum
(B) 2% per month
(C) Inter-bank rate + 3% per annum
(D) Fixed 5% annually
2. In case of tax fraud, what is the default surcharge rate?
(A) 2% per month
(B) 1% per annum
(C) 3% per annum
(D) Inter-bank rate + 1%
3. From which day is default surcharge calculated?
(A) Due date
(B) First day of tax period
(C) Date of notice
(D) 16th day after due date
4. What does “tax due” exclude under this section?
(A) Tax amount
(B) Default surcharge
(C) Penalty
(D) Interest
5. Who may exempt penalty and default surcharge?
(A) Commissioner
(B) Government
(C) Authority
(D) Tribunal
6. Exemption from penalty is given through:
(A) Court order
(B) Notification in official Gazette
(C) Tribunal order
(D) Police order
7. Compounding of offences may occur:
(A) Before or after prosecution
(B) Only after prosecution
(C) Only before prosecution
(D) Only in appeal stage
8. Compounding requires payment of:
(A) Only tax
(B) Only penalty
(C) Tax, surcharge and penalty
(D) Only surcharge
9. Notice for tax recovery (normal case) can be issued within:
(A) 3 years
(B) 8 years
(C) 5 years
(D) 10 years
10. In fraud cases, notice period is:
(A) 3 years
(B) 5 years
(C) No limit
(D) 8 years
11. Refund recovery notice period is:
(A) 3 years
(B) 8 years
(C) 5 years
(D) 10 years
12. Order under subsection (3) must be passed within:
(A) 6 months
(B) 2 years
(C) 1 year
(D) 3 years
13. Officer may summon persons for:
(A) Arrest
(B) Appeal hearing only
(C) Tax refund only
(D) Audit/inquiry/investigation
14. Proceedings under this Act are deemed:
(A) Judicial proceedings
(B) Civil proceedings
(C) Administrative proceedings
(D) Private proceedings
15. Power to arrest is given to:
(A) Police only
(B) Taxpayer
(C) Court only
(D) Authorized officer
16. Arrest must follow:
(A) Code of Criminal Procedure 1898
(B) Customs Act
(C) Income Tax Act
(D) Civil Code
17. Arrested person must be produced within:
(A) 12 hours
(B) 24 hours
(C) 48 hours
(D) 72 hours
18. Special Judge may:
(A) Grant bail or refuse bail
(B) Only fine
(C) Only arrest
(D) Only dismiss case
19. Maximum custody period during investigation:
(A) 7 days
(B) 10 days
(C) 14 days
(D) 30 days
20. Officer may access:
(A) Only office records
(B) Only courts
(C) Only bank accounts
(D) Business premises and records
21. Officer can take custody of:
(A) Records/documents
(B) Oral statements only
(C) Only cash
(D) Only property
22. Banks must:
(A) Attach accounts on notice
(B) Hide accounts
(C) Refuse information
(D) Close business
23. Recovery includes:
(A) Only salary deduction
(B) Only notice
(C) Only warning
(D) Attachment and sale of property
24. Appeal filing time to Commissioner (Appeals):
(A) 15 days
(B) 90 days
(C) 60 days
(D) 30 days
25. Appeal fee (company):
(A) 1000
(B) 500
(C) 2000
(D) 5000
26. Appeal fee (non-company):
(A) 100
(B) 500
(C) 200
(D) 1000
27. Commissioner (Appeals) decides appeal within:
(A) 120 days
(B) 90 days
(C) 60 days
(D) 180 days
28. Appellate Tribunal appeal time:
(A) 60 days
(B) 30 days
(C) 90 days
(D) 120 days
29. Tribunal must decide appeal within:
(A) 3 months
(B) 6 months
(C) 1 year
(D) 2 years
30. Tribunal decision is:
(A) Appealable
(B) Advisory
(C) Temporary
(D) Final
31. High Court reference involves:
(A) Fact only
(B) Question of law
(C) Tax amount only
(D) Procedure only
32. Reference to High Court time limit:
(A) 30 days
(B) 120 days
(C) 90 days
(D) 60 days
33. Tax deposit pending appeal:
(A) Not required
(B) Mandatory admitted amount
(C) Optional
(D) Full penalty
34. ADR committee is formed within:
(A) 15 days
(B) 90 days
(C) 60 days
(D) 30 days
35. ADR committee decision time:
(A) 30 days
(B) 60 days
(C) 90 days
(D) 120 days
36. Recovery methods include:
(A) Salary only
(B) Only audit
(C) Only warning
(D) Bank attachment
37. Tax recovery can include:
(A) Only notice
(B) Appeal only
(C) Arrest of defaulter
(D) Refund only
38. Agent includes:
(A) Only taxpayer
(B) Legal representatives
(C) Only courts
(D) Only banks
39. E-intermediary works for:
(A) Manual filing
(B) Electronic filing
(C) Court filing
(D) Police filing
40. E-intermediary liability occurs when:
(A) Honest mistake
(B) Court order
(C) No filing
(D) Fraudulent filing