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Tax, GST, Direct and Indirect Tax MCQS 3 by Dr Mamata Rathi
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Dr Mamta's Educational Plex Dr Mamata Rathi
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1.
&KTGEV +PFKTGEV6CZGU /%3 3WGUVKQP$CPM 5GTKGU 3WGUVKQPU
2.
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
3.
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
4.
6JGTCVGQH+)56KUGSWCN VQVJGTCVGQH C%)56 D5)56 E%)56RNWUVJGTCVGQH5)56 F5)56RNWU76)56 )QQFUCPFUGTXKEGVCZKUł C5WRRN[DCUGF D%QPUWORVKQPDCUGF E$QVJUWRRN[CPF EQPUWORVKQPDCUGF F0QPGQHVJGUG +)56EQNNGEVGFDGNQPIVQ C%GPVTCN)QXGTPOGPV D6QVJG5VCVGKPYJKEJUWRRN[ QEEWTU EVQVJG5VCVGVQYJKEJUWRRN[ QEEWTU F6JG%GPVTGCPFUVCVGVQYJKEJ UWRRN[QEEWTU )56YCUKPVTQFWEGFKP +PFKCYKVJGHHGEVHTQO C D E
F #PUYGT E #PUYGT F #PUYGT D #PUYGT F
5.
%QPUVKVWVKQP#OGPFOGPV #EVHQT)56YCU CVJ DUV EPF F0QPGQHVJGUG 76)56KUCRRNKECDNGYJGP C5QNFHTQO7PKQPVGTTKVQT[ D)QQFUCTGRWTEJCUGFD[ %GPVTCN)QXGTPOGPV E5QNFHTQOQPGWPKQPVGTTKVQT[ VQCPQVJGTWPKQPVGTTKVQT[ F6JGTGKUKPVGTUVCVGUWRRN[ 6JGKPEKFGPEGQHVCZ QPVCZKUECNNGF C6CZ%CUECFKPI D6CZ2[TCOKFFKPI E6CZGXCUKQP F+PFKTGEVVCZ +PVGITCVGF)QQFUCPF 5GTXKEGU6CZKUCRRNKECDNGYJGPł C5QNFKP7PKQPVGTTKVQT[ D5QNFHTQOQPG)56FGCNGTVQ CPQVJGT)56FGCNGT E5QNFYKVJKPCUVCVG F6JGTGKUKPVGTUVCVGUWRRN[ #PUYGT D #PUYGT C #PUYGT C #PUYGT F
6.
5)56KUCRRNKECDNGYJGP C)QQFUCTGUQNFYKVJKPCUVCVG D)QQFUCTGUQNFHTQOQPG)56 FGCNGTVQCEWUVQOGT E)QQFUCTGUQNFD[C)56 FGCNGTVQCPQVJGT)56FGCNGT F+PVGTUVCVGUWRRN[ #HVGTKPVTQFWEVKQPQH )56UWRRNKGUVQ5'CTG C5WDLGEVVQ+)56 D5WDLGEVVQ%)56RNWU 5)56EGTQTCVGF F5)56RNWU%)56RNWU+)56 6JGVCZYJKEJYCUPQV OGTIGFKPVQ)56 C%QWPVGTXGKNKPIWV[ D'ZEKUGFWV[ E$CUKE%WUVQOUWV[ F2WTEJCUGVCZ 6JGJKIJGUV)56 TCVGCRRNKECDNGPQYKU C D E F #PUYGT C #PUYGT E #PUYGT E #PUYGT E
7.
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
8.
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
9.
:;.VFKUGPICIGFKPUCNGQHRTQFWEV: CNNVJGUCNGUCTGOCFGQWVUKFGVJGUVCVG 2CTVKEWNCTU+04 8CNWGQHTGEGKRVUQHIQQFU UGTXKEGU 5)56%)56 8CNWGQHRTQFWEV:UQNF +)56 5GNGEVVJGEQTTGEVCPUYGTHTQOVJGQRVKQPUIKXGP DGNQY C0GV+)56RC[CDNGKU+04 D0GV+)56RC[CDNGKU+04 E0GV+)56RC[CDNGKU+04CHVGTUGVVKPI QHH%)56QH+04CU5)56ECPPQVDGUGV QHHCICKPUV+)56 F0QPGQHVJGCDQXGKUEQTTGEV +)56UJCNNDGNGXKGFCPF EQNNGEVGFD[VJG C5VCVGIQXGTPOGPV D)QXGTPOGPVQH+PFKC E2CTVN[D[UVCVGIQXGTPOGPVU CPFRCTVN[D[EGPVTCNIQXGTPOGPV F0QPGQHVJGCDQXG #TGIKUVGTGFFGCNGTQH/CJCTCUJVTC RWTEJCUGFIQQFUHQTOTGIKUVGTGFFGCNGTQHGNJK HQT+04KPENWUKXGQH+)56CPF UQNFVJGUCOGVQTGIKUVGTGFFGCNGTKP-CTPCVCMC HQT+04RNWU+)56*QYOWEJ +)56KURC[CDNGD[FGCNGTKP/CJCTCUJVTC! C+04 D+04 E+04 F+04 9JQECPCXCKNVJGDGPGHKVQH +PRWV6CZ%TGFKV +6%WPFGTVJG)56! C4GIKUVGTGFRGTUQP D2GTUQPYJQJCUCRRNKGFHQT TGIKUVTCVKQPCPFJKUCRRNKECVKQPKU RGPFKPI E7PTGIKUVGTGFRGTUQP F#P[QHVJGCDQXG #PUYGT C #PUYGT C #PUYGT D #PUYGT C
10.
%TGFKVQPKPRWVUUJQWNF DGCXCKNGFDCUGFQP C4GEGKRVQHIQQFU D4GEGKRVQHFQEWOGPVU E$QVJ F'KVJGTTGEGKRVQHFQEWOGPVU QTTGEGKRVQHIQQFU +PRWVVCZETGFKVWPFGT )56 %QORGPUCVKQPVQ5VCVGU#EV KPENWFGU)56%QORGPUCVKQP %GUUEJCTIGFQPCP[UWRRN[QH CbIQQFUCPFQTUGTXKEGU Db)QQFUKORQTVGF Eb)56%QORGPUCVKQP%GUURC[CDNGQP TGXGTUGEJCTIGDCUKU Fb#NNQHVJGCDQXG +PRWVVCZETGFKVQP EQORGPUCVKQPEGUURCKFWPFGT )56 %QORGPUCVKQPVQ5VCVGU#EV CKUPQVCXCKNCDNG DKUCXCKNCDNG EKUCXCKNCDNGDWVPQVHWNN[ FKUCXCKNCDNGCHVGTQPG[GCT /CZKOWOTCVGQH%)56 RTGUETKDGFD[NCYHQT KPVTCUVCVGUWRRN[OCFGKU C D E F EGUU #PUYGT E #PUYGT D #PUYGT F #PUYGT D
11.
+PRWVVCZETGFKVQP%QORGPUCVKQP EGUURCKFWPFGT)56 %QORGPUCVKQPVQ 5VCVGU#EVKUCXCKNCDNGHQT RC[OGPVQH C+)56QPN[ D+)56CPF%)56QPN[ EEQORGPUCVKQPWPFGT)56 %QORGPUCVKQPVQ5VCVGU#EV F0QPGQHVJGCDQXG GTQTCVGFUWRRN[KPENWFGU UWRRNKGUOCFG C $[5'WPKVKP+PFKC D VQ5'WPKVKP+PFKC E
$QVJCDCDQXG F 0QPGQHVJGCDQXG +)56KURC[CDNGYJGP VJGUWRRN[KU C+PVGTUVCVG D+PVTCUVCVG E+PVTC76 F#NNQHVJGCDQXG 9KVJVJGKPVTQFWEVKQP QH)56KORQTVUYKNNDGŃ COQTGGZRGPUKXG DEJGCRGT EPGWVTCNYKVJPQEJCPIG F0QPGQHVJGCDQXG #PUYGT F #PUYGT D #PUYGT E #PUYGT C
12.
6JCPM;QW
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