Income Tax And Corporate Tax Planning MCQ: Practice Questions & Answers (Marathi) - ObjectiveMcq

Income Tax And Corporate Tax Planning : Practice Questions and Answers

Browse topic-based Income Tax And Corporate Tax Planning practice sets.

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Income Tax And Corporate Tax PlanningEasyIncome Tax ITR Filing

अर्थसंकल्पानुसार, जर एखाद्या व्यक्तीला त्याचे उत्पन्न टॅक्स फाइलिंगमध्ये अपडेट करायचे असेल, तर त्याला किती वर्षे लागेल?

1 वर्ष

2 वर्ष

3 वर्ष

4 वर्ष

View Answer

Correct Answer: B — 2 वर्ष

Explanation:

योग्य उत्तर 2 वर्षे आहे. प्रस्तावित कायद्यानुसार करदाते संबंधित मूल्यांकन वर्ष संपल्यापासून 2 वर्षांपर्यंत ITR अपडेट करू शकतात. अतिरिक्त उत्पन्नावरील कर व व्याजावर 25% ते 50% अतिरिक्त कर भरावा लागेल. आयकर कायदा 1961 मधील कलम 139 मध्ये नवीन उप-कलम (8A) समाविष्ट करण्याचा प्रस्ताव आहे।

Income Tax And Corporate Tax PlanningEasyIncome Tax Depreciation

Accounting Standards as well as the Companies Act, 2013 requires depreciation to be charged on a ______.

Component basis

Notional basis

Fictitious basis

Supernumerary basis

Aggregate basis

View Answer

Correct Answer: A — Component basis

Explanation:

The correct answer is Component basis. Under this method, the cost of a large asset (e.g., machinery) is allocated to its different components and each component is depreciated separately, since components may have different useful lives. Charging depreciation at a single rate on the whole asset would distort its value. This method is prescribed by both Accounting Standards and the Companies Act, 2013.