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Commerce 2014 2
Commerce 2014 2
Commerce 2014 2
WÜÊÜá¯Ô : D ±Ü£ÅP¿
æ áá (75) G±Ü³ñæô¨Üá ÊÜÓÜ᤯ÐÜu ÊÜÞ¨ÜÄ¿á ±ÜÅÍæ°WÜÙÜ®æã°ÙÜWæãíw¨Ü᪠, ±ÜÅ£Áãí¨Üá ±ÜÅÍ¿
°æ áã GÃÜvÜá Note : This paper contains seventy-five (75) objective type questions. Each question
(2) AíPÜWÙ
Ü ®Ü áÜ ° Öæãí©¨æ. GÇÝÉ ±ÜÅÍW°æ ÙÜ ®Ü ã
Ü ° PÜvÝx¿áÊÝX EñܤÄÓܸæàPÜá. carries two (2) marks. All questions are compulsory.
1. Jí¨Üá ÖÜ|PÝ暴 BÔ¤¿á ÊæáàÇæ ÖÜPÜR®Üá° 4. Jí¨Üá ÍæàÃÜá±ÜñÅÜ ÊâÜ PÜÙ¨æ Ü ®ÝÆáR ÊÜÐì Ü WÜÙÈ
Ü É 1. A financial asset that represents a claim 4. A stock has produced annual returns of
±ÜÅ£¯ÓÜáÊÜ C®æãí° ¨Üá ÖÜ|PÝ暴 BÔ¤¿áá PÜÅÊáÜ ÊÝX ±ÜÅ£ÍÜñÜ 11, 15, – 6 ÊÜáñÜᤠ4 ÃÜÐáÜ r 11%, 15%, – 6% and 4% over the past 4
ÊÝÑìPÜ B¨Ý¿áÊÜ®Üá° PæãvÜáñܤ¨.æ ±ÜÅ£ÍÜñÜ to another financial asset is called
H®æí¨Üá PÜÃæ¿áƳvÜáñܤ¨æ ? years respectively. What is the 68%
68 ÃÜÐáÜ r ÓÜí»ÜÊ¯Ü à¿áñæ¿á®Üá° Öæãí©¨Ü (A) Hedged asset probability range of returns ?
(A) Öæv
jv
BÔ¤
B¨Ý¿á ¨ÜÃWÜ ÙÜ Ü ÖÜÃÊ Ü âÜ D PæÙXÜ ®ÜÊâÜ WÜÙÈ
Ü É (A) – 2.8 to 14.8 %
(B) A®Üá¿ÞÀá BÔ¤ (B) Sub-ordinated asset
¿ÞÊÜâ¨Üá ? (B) – 12.4 to 24.4 %
(C) ©ÌÊÜááS ÖÜPáÜ R±ñÜ ÅÜ (A) – 2.8 Àáí¨Ü 14.8 ÊÜÃæWæ (±ÜÅ£ÍÜñÜ) (C) Dual security (C) – 9.9 to 21.9 %
(D) Eñܳ®Ü° BÔ¤ (B) – 12.4 Àáí¨Ü 24.4 ÊÜÃæWæ (±ÜÅ£ÍÜñÜ)
(D) Derivative asset (D) – 3.2 to 15.2 %
2. Wæà~Àáí¨ÝWÜáÊÜ ¯ÊÜÌÙÜ ÇÝ»Ü樆 áÜ ° ÇæQRÓáÜ ÊÝWÜ (C) – 9.9 Àáí¨Ü 21.9 ÊÜÃæWæ (±ÜÅ£ÍÜñÜ)
5. Portfolio diversification reduces which
D PæÙXÜ ®Ü ÓæãàwàPÜÃ| Ü ¨Ü ¨ÜÃWÜ ÙÜ È
Ü É ¿ÞÊÜâ¨Ü®áÜ ° (D) – 3.2 Àáí¨Ü 15.2 ÊÜÃæWæ (±ÜÅ£ÍÜñÜ) 2. Which of the following discount rates
type of risk ?
E±ÜÁãàXÓܸàæ PÜá ? 5. B¨Ý¿á ñÜÃáÜ ÊÜ BÔ¤WÙÜ Ü ËáÍÜÅ|¨Ü ÊæçË«ÜÂñæ¿áá should be used when computing the net (A) Market risk
(A) Wæà~ ñæWæ¨ÜáPæãívÜÊÜ®Ü PÜÃÜ ®ÜíñÜÃÜ¨Ü D PæÙXÜ ®Ü ¿ÞÊÜ ®ÜÐ&rÜ ÖæãOæWÝÄPæ¿á®Üá° PÜwÊæá
advantage to leasing ? (B) Asset specific risk
ÓæãàwàPÜÃ| Ü ¨Ü ¨ÜÃÜ ÊÜÞvÜáñܤ¨æ ?
(C) Total risk
(B) Wæà~ ñæWæ¨ÜáPæãívÜÊÜ®Ü PÜÃÜ ±ÜäÊÜì¨Ü (A) ÊÜÞÃÜáPÜpræ ®ÜÐ& rÜ ÖæãOæWÝÄPæ (A) Lessee’s after-tax discount rate
(D) Systematic risk
(B) BÔ¤WÜñÜ ®ÜÐÜr&ÖæãOæWÝÄPæ
ÓæãàwàPÜÃ|
Ü ¨Ü ¨ÜÃÜ (B) Lessee’s pre-tax discount rate
(C) Joár ÖæãOæWÝÄPæ 6. Advantages of investing in mutual funds
(C) Wæà~ PæãvÜáÊÜÊÜ®Ü PÜÃÜ ±ÜäÊÜì¨Ü
(D) ÎÔ¤®Ü ®ÜÐ&
rÜ ÖæãOæWÝÄPæ (C) Lessor’s pre-tax discount rate for individual investors is/are :
ÓæãàwàPÜÃ|Ü ¨Ü ¨ÜÃÜ
6. WÜáí±Üâ ¯WÜÙÈ Ü É ÖÜãpæ ÊÜÞvÜáÊÜâ¨ÜÄí¨Ü (D) Lessor’s after-tax discount rate I) Diversification of risk
(D) Wæà~ PæãvÜáÊÜÊÜ®Ü PÜÃÜ ®ÜíñÜÃܨÜ
ÖÜãpæ¨ÝÃÜÄWæ BWÜáÊÜ Êæç¿áQ¤PÜ ÇÝ»ÜWÙÜ áÜ II) Professional knowledge of fund
ÓæãàwàPÜÃ| Ü ¨Ü ¨ÜÃÜ managers in managing funds
I) ®ÜÐ&rÜ ÖæãOæWÝÄPæ¿á®Üá° ÖÜÃv Ü áÜ ÊÜâ¨Üá 3. International bonds issued in multiple
3. Jí¨æà PÜÃ¯æ ¿
Õ áÈÉ ÊÜåèUPÜ ¸æÇWæ ÙÜ ®Ü áÜ ° Öæãí© II) WÜáí±Üâ ¯WÜÙ® Ü áÜ ° ¯ÊÜì×ÓÜáÊÜ ¯ÊÝìÖÜPÃÜ Ü countries but denominated in a single
III) High returns
ÖÜáÃÝÐÜóWÜÙÈ Ü É ¹vÜáWÜvæ ÊÜÞvÜáÊÜ ÊÜ꣤±ÜÃÜ hÝn®Ü IV) Steady returns
currency are called
AíñÜÃÜÃÝÑóà¿á ÓÝƱÜñÜÅWÜÙÜ®Üá° H®æí¨Üá III) Öæbc®Ü B¨Ý¿áWÜÙÜá
V) Assured returns
PÜÿ
æ ááñݤÃæ ? IV) Ô§ÃÜ B¨Ý¿áWÜÙáÜ (A) ADRs Codes :
(A) G. w. BÃ
WÜÙáÜ V) TݣŠB¨Ý¿áWÜÙÜá (B) Foreign bonds (A) I, II and III
(B) ˨æàÎà ÓÝƱÜñÅÜ WÙ Ü áÜ ÓÜíPæàñÜWÜÙÜá : (B) I, II and IV
(C) Euro bonds
(C) ¿ááÃæãà ¸Ýív
WÜÙáÜ (A) I, II ÊÜáñÜᤠIII (B) I, II ÊÜáñÜᤠIV (C) I, II and V
(D) XÇ
r ¸Ýív
WÜÙáÜ (C) I, II ÊÜáñÜᤠV (D) II, IV ÊÜáñÜᤠV (D) Gilt bonds (D) II, IV and V
13. ±Üqr – I ®Üá° ±Üqr – II Ãæãí©Wæ Öæãí©Ô : 15. ±Üqr – I ®Üá° ±Üqr – II Ãæãí©Wæ Öæãí©Ô : 13. Match List I with List II : 15. Match List I with List II :
±Üqr – I ±Üqr – II ±Üqr – I ±Üqr – II List – I List – II List – I List – II
a) ÓÜÃPÜ Üá BÔ¤ i) G®
. G. ËØ a) ®ÜÐ& rÜ B¨Ý¿áWÜÙÜ i) ®ÜÐÜrÃÜ×ñÜ a) Risk-return i) Risk free rate
a) Commodity asset i) NAV
b) ÍæàÃÜá BÔ¤ ii) ÓÝÆWÝÃÜÃáÜ ÊÜáñÜᤠÓÜíZÐÜìOæ B¨Ý¿á¨Ü ¨ÜÃÜ trade-off of return
b) Stock asset ii) Debtors and
ÖÜáíwWÜÙáÜ b) ®ÜÐÜr ñܲ³ÓÜáÊÜâ¨Ü®Üá° ii) ®ÜÐrÜ ÖæãOæWÝÄPæ¿á b) Risk aversion is ii) Risk premium
ÇæQRÓáÜ ñܤ¨æ ²ÅàËá¿áÊÜå
Bills receivables
c) ÃÜñÜPÜR ÓÝÆWÜÙÜ iii) ÖÜ|PÝ暴 EñÜ® ³ ñ°Ü æ measured by
c) ÓܨÂÜ ÊÜáñÜᤠiii) ®ÜÐÜr c) Factoring iii) Financial
c) Relationship iii) Minimization of
ÓæãàwàPÜÃ| Ü
ÊÜááí¨ÜÚÛ¨Ü Ë¨æàÎ ÖæãOæWÝÄPæ¿á®Üá° derivative between spot risk
d) WÜáí±Üâ ¯WÜÙáÜ iv) ÊÜÓÜá¤Ë®Ü Eñܳ®Ü°ñæ
˯ÊÜá¿á ¨ÜÃWÜ ÙÜ Ü PܯÐÜWu ãæ ÚÓÜáÊÜâ¨Üá d) Mutual funds iv) Commodity and forward
ÓÜíPæàñÜWÜÙÜá : ®ÜváÜ Ë®Ü ÓÜíí«Ü derivative exchange rate
(a) (b) (c) (d) d) Öæa
. BÃ
. G. iv) wx¨Ã Ü ¨Ü Ü ÓÜÊÞ
Ü ®Üñæ d) HRA iv) Interest rate
Ô¨ÝíñÜ Codes :
(A) (i) (iii) (ii) (iv) parity theory
v) ÊÜÞ®ÜËà¿á (a) (b) (c) (d)
v) Human
(B) (iii) (iv) (ii) (i)
ÊÜÞ×£ ±ÜÅQÅÁá (A) (i) (iii) (ii) (iv) information
(C) (iv) (iii) (ii) (i)
ÓÜíPæàñÜWÜÙÜá : (B) (iii) (iv) (ii) (i) processing
(D) (iv) (ii) (iii) (i)
(a) (b) (c) (d)
(C) (iv) (iii) (ii) (i) Codes :
14. ±Üqr – I ®Üá° ±Üqr – II Ãæãí©Wæ Öæãí©Ô : (A) (i) (iii) (v) (iv)
(B) (ii) (i) (v) (iii) (D) (iv) (ii) (iii) (i) (a) (b) (c) (d)
±Üqr – I ±Üqr – II
(C) (iv) (v) (ii) (i) (A) (i) (iii) (v) (iv)
a) ÊÜÞÃÜáPÜpær ®ÜÐÜr i) ÍæàÃÜá ±ÜñÅÜ ¨Ü 14. Match List I with List II :
(D) (iii) (i) (iv) (v) (B) (ii) (i) (v) (iii)
ÖæãOæWÝÄPæ PÜÅ¿ÞÖÜìñæ List – I List – II
16. ÊݱÝÃÜ ÊÜáá¨æÅ¿á Óݧ¯àPÜÃ| Ü ÊÜáñÜᤠA¨ÜÃÜ (C) (iv) (v) (ii) (i)
b) wx ®ÜÐÜr ii) ¸æÇæ¿áÈÉ®Ü
¯ÃÜíñÜÃÜ WÜáÃÜá£ÓÜáËPæ¿á®Üá° ÊÜÞÃÜáPÜp¿ræ áÈÉ a) Market risk i) Marketability (D) (iii) (i) (iv) (v)
ÖæãOæWÝÄPæ HÃÜá±æàÃÜá ×àWæ PÜÿæ ááñݤÃæ of security
c) ÊÜÂÊÜÖÝÃÜ ®ÜÐÜr iii) ¸ÝÂíQ®Ü ¨ÜÃÜ (A) ÊÜÞÃÜáPÜpræ J±Üâ˳ Pæ 16. A brand’s position and its continuing
b) Interest risk ii) Price volatility
ÖæãOæWÝÄPæ recognition in the market is called
(B) ÊÜÞÃÜáPÜpær Êݲ¤
c) Business risk iii) Bank rate (A) Market acceptance
d) ¨ÜÅÊÜÂñæ¿á ®ÜÐÜr iv) B¦ìPÜ ×®Ü°væ (C) ÊÜÞÃÜáPÜpræ AÄ¿ááËPæ
(D) ÊÜÞÃÜáPÜpær ñÜíñÜÅWÝÄPæ d) Liquidity risk iv) Recession (B) Market coverage
ÖæãOæWÝÄPæ
Codes : (C) Market awareness
ÓÜíPæàñÜWÜÙÜá : 17. ÊÜÞÃÝoWÝÄPæ¿áá C¨ÜÄí¨Ü ±ÝÅÃíÜ »Ü ÊÜáñÜá¤
(D) Market strategy
(a) (b) (c) (d) AíñÜÂÊÝWÜáñܤ¨æ (a) (b) (c) (d)
(A) Áãàg®æ ÊÜáñÜᤠÇÝ»Ü (A) (ii) (iii) (iv) (i) 17. Marketing starts and ends with
(A) (ii) (iii) (iv) (i)
(B) ÊÜÞÃÝoPæR ÓÜÖÝ¿áPÜÊÝX ÊÜÞvÜáÊÜ ±ÜÅaÝÃÜ (A) Planning and profit
(B) (iv) (iii) (i) (ii) (B) (iv) (iii) (i) (ii)
ÊÜáñÜᤠÇÝ»Ü (B) Sales promotion and profit
(C) (ii) (i) (iii) (iv) (C) (ii) (i) (iii) (iv)
(C) WÝÅÖÜPÜ (C) Consumer
(D) (ii) (iii) (i) (iv) (D) ËPÜÅ¿á (D) (ii) (iii) (i) (iv) (D) Selling
18. ÊÜÓáÜ ¤ ÊÜáñÜᤠÓæàÊæWÙÜ Ü WæY ñÜÊáÜ ¾ A¼±ÝÅ¿á 20. PæÆÊÜâ ÊÜÓáÜ ¤WÙÜ áÜ ÊÜáñÜᤠÓæàÊæWÙÜ áÜ ÊÜÞÃÜáPÜp¿
ræ áÈÉ 18. Groups of ordinary consumers setup and 20. The extent to which a product or service
organised to offer views on products and
ÊÜÂPܤ±ÜwÓÜÆá ÊÜÂÊÜÓæ§ÊÜÞw¨Ü ÓÝÊÜޮܠWÝÅÖÜPÜÃÜ ËPÜÅ¿á ±ÝÆ®Üá° ±Üv¨
æ áÜ PæãÙÜáÛÊÜâ¨ÜPRæ ×àWæ has succeeded in gaining its share of
services they have purchased are called
WÜáí²Wæ ×àWæ PÜÿ æ ááñݤÃæ PÜÿ
æ ááñݤÃæ sales in a market is called
(A) Consumer groups
(A) WÝÅÖPÜ Ã Ü Ü WÜáí±ÜâWÜÙáÜ (B) Consumer associations
(A) ¯a
ÊÜÞÃÜáPÜpær (A) Market niche
(B) WÝÅÖPÜ Ã Ü Ü ÓÜíÓæ§WÙÜ áÜ (C) Consumer panels
(B) ÊÜÞÃÜáPÜpær Óݧ¯àPÜÃÜ| (B) Market positioning
(C) WÝÅÖÜPÜÃÜ ±Üqr (D) Advisors
(C) ÊÜÞÃÜáPÜpær ÓÝÊÜá¥ÜÂì (C) Market potential
(D) ÓÜÆÖæWÝÃÜÃáÜ 19. Match the following :
(D) ÊÜÞÃÜáPÜpræ ¸æàÓÜáËPæ (D) Market penetration
List – A List – B
19. D PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©Ô ÃæÀáÄ :
21. ÓÜã±ÜÃ
ÊÜÞÃÜáPÜpWræ ÙÜ È
Ü É®Ü ±ÜŨÍÜ ì
Ü ®Ý ¹àÃÜáWÜÙ®Ü áÜ ° a) Market profile i) A wide range 21. The display cabins in super markets are
±Üqr – A ±Üqr – B
of marketing
H®æí¨Üá PÜÿ
æ ááñݤÃæ ? often called
a) ÊÜÞÃÜáPÜpræ i) ËPÜÅ¿á¨Ü activities
bñÜÅ| ÓÜÊáÜ ¿á¨ÜÈÉ (A) QoQ ±ÜŨÜÍÜì®Ü conducted at (A) Window dressing
23. ÊÜÞÃÝoWÝÄPæ PÝ¿áì ÊÝñÝÊÜÃ| Ü ÊÜâ D PæÙXÜ ®Ü 25. ÖæàÚPæWÜÙÜá : 23. The task environment of marketing 25. Statements :
¿ÞÊÜâ¨Ü®áÜ /° WÜÙ®Ü áÜ ° JÙÜWãæ íwÃÜáñܤ¨æ ? I) ÖÜáñæàPÜ ¨æãvÜx PÜí±Ü¯WÜÙáÜ AÊÜâWÜÙÜ includes I) Most of the big companies out source
a) E¨æãÂàXWÜÙáÜ ÊÜÞÃÜáPÜp¿ ræ á ÓÜíÍæãà«Ü®¿ æ á®Üá° a) Employees b) Suppliers their marketing research activities.
b) ±ÜäÃæçPæ¨ÝÃÜÃáÜ ÖæãÃÜWÜᣤWæWæ ¯àvÜáñܤÊæ. c) Distributors d) Target customers II) Unprofitable customers who defect to
c) ËñÜÃO Ü Ý¨ÝÃÜÃáÜ II) ÇÝ»ÜPÃ Ü ÊÜ Æ Ü É¨Ü WÝÅÖPÜ ÃÜ áÜ ±ÜÅ£ÓÜ
³ ì¿á PÜvWæ æ a competitor should be encouraged
Codes :
d) E¨æªàÎñÜ WÝÅÖPÜ Ã Ü áÜ Öæãà¨ÝWÜ AÊÜÃáÜ ÖÝWæ ÊÜÞvÜáÊÜâ¨Ü®áÜ ° to do so.
(A) (a), (b) and (c) (B) (b), (c) and (d)
±æäÅàñÝÕ×ÓܸæàPÜá. Codes :
ÓÜíPæàñÜWÜÙÜá : (C) (c), (d) and (a) (D) (d), (a) and (b)
(A) (a), (b) and (c) ÓÜíPæàñÜWÜÙÜá : (A) Both are correct
(B) (b), (c) and (d) (A) GÃÜvã Ü ÓÜÄ 24. Match the following : (B) Both are incorrect
(C) (c), (d) and (a) (B) GÃÜvã Ü ñܱâÜ ³ List – A List – B (C) I is correct, II is incorrect
(D) (d), (a) and (b) (C) I ÓÜÄ II ñܱâÜ ³ a) Routine i) Products
(D) II is correct, I is incorrect
(D) II ÓÜÄ I ñܱâÜ ³ products having low value, 26. Demographic segmentation includes
24. PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©ÔÄ :
±Üqr – A ±Üqr – B 26. g®ÜÓíÜ TÝÂÍÝÓÝ÷«ÝÃÜ¨Ü Ë»ÝXàPÜÃ| Ü ÊÜâ low cost and a) Age and life cycle
a) ©®Ü¯ñÜ i) PÜwÊæá ÊÜåèÆÂ, PÜwÊæá ÊæacÜ ________ WÜÙ® Ü áÜ ° JÙÜWã
æ íw¨æ. moderate risk b) Income and social class
ÓÜÃPÜ áÜ WÜÙáÜ ÊÜáñÜᤠÓÜ×ÓÜÖÜá¨Ý¨Ü a) ÊÜ¿áÓÜáÕ ÊÜáñÜᤠiàÊÜ®Ü aÜPÜÅ b) Leverage ii) Products c) Generation and gender
®ÜÐrÜ »Ü¿áÊÜâÙÜÛ ÓÜÃPÜ áÜ WÜÙáÜ b) B¨Ý¿á ÊÜáñÜᤠÓÝÊÜÞiPÜ ÊÜWÜì products having high value, d) Geography and income
b) ÓÜ®¿ °æ ááPܤ ii) Öæbc®Ü ÊÜåèÆÂ, Öæbc®Ü ÊæacÜ c) ñÜÇÊæ Þ
Ü ÃÜá ÊÜáñÜᤠÈíWÜ high cost and high Codes :
ÓÜÃPÜ áÜ WÜÙáÜ ÊÜáñÜᤠÖæaáÜ c d) »ÜãWæãàÙÜ ÊÜáñÜᤠB¨Ý¿á risk (A) (a), (b) and (c) only
®Üл rÜ ¿ Ü áÊÜâÙÜÛ ÓÜÃPÜ áÜ WÜÙáÜ ÓÜíPæàñÜWÜÙÜá : c) Strategic iii) Products (B) (a) and (b) only
c) ñÜíñÜÅ¿ááPܤ iii) ÖæaÜác ÊæaÜc , ÖæaáÜ c ÊÜåèÆ (A) (a), (b) ÊÜáñÜᤠ(c) ÊÜÞñÜÅ products having high cost, (C) (c) and (b) only
ÓÜÃPÜ áÜ WÜÙáÜ ÊÜáñÜᤠPÜwÊæá (B) (a) ÊÜáñÜᤠ(b) ÊÜÞñÜÅ high value and (D) (b), (c) and (d) only
®Üл rÜ ¿ Ü áËÃÜáÊÜ (C) (c) ÊÜáñÜᤠ(b) ÊÜÞñÜÅ little risk 27. Statements :
ÓÜÃPÜ áÜ WÜÙáÜ (D) (b), (c) ÊÜáñÜᤠ(d) ÊÜÞñÜÅ d) Bottleneck iv) Products I) Product line refers to a group of
d) BñÜíPÜPÝÄ iv) PÜwÊæá ÊÜåèÆÂ, PÜwÊæá ÊæacÜ
27. ÖæàÚPæWÜÙÜá : products having low value, products within a product class that
ÓÜÃPÜ áÜ WÜÙáÜ ÊÜáñÜᤠPÜwÊæá
I) AñÜÂíñÜ ÖÜ£¤ÃÜ ÓÜíí«ÜËÃÜáÊÜ ÓÜÃPÜ áÜ WÜÙÜ low cost and little are closely related.
®Üл rÜ ¿ Ü áËÃÜáÊÜ
ÊÜWì Ü ¨æãÙÜWæ CÃÜáÊÜ ÓÜÃPÜ áÜ WÜÙÜ WÜáí²Wæ risk II) The width of a product mix refers to
ÓÜÃPÜ áÜ WÜÙáÜ
ÓÜÃÜPÜáWÜÙÜ ÃæàTæ G®Üá°ñݤÃ.æ Codes :
how many different product lines the
ÓÜíPæàñÜWÜÙÜá : II) ÓÜÃPÜ áÜ WÜÙÜ ËáÍÜÅ|¨Ü AWÜÆÊÜâ Jí¨Üá ÓÜíÓ槿áá company carries.
(a) (b) (c) (d)
(a) (b) (c) (d) GÐÜár Wæ¿á ÓÜÃPÜ áÜ WÜÙÜ ÃæàTæ¿á®Üá° Öæãí©¨æ Codes :
(A) (i) (ii) (iii) (iv)
(A) (i) (ii) (iii) (iv) G®ÜáÊ ° âÜ ¨æà BX¨æ. (A) Both are correct
(B) (ii) (iii) (iv) (i) (B) (ii) (iii) (iv) (i)
ÓÜíPæàñÜWÜÙÜá : (B) Both are incorrect
(C) (iii) (iv) (i) (ii)
(C) (iii) (iv) (i) (ii) (A) GÃÜvã Ü ÓÜÄ (B) GÃÜvã
Ü ñܱâÜ ³ (C) I is correct, II is incorrect
(D) (iv) (iii) (ii) (i) (C) I ÓÜÄ II ñܱâÜ ³ (D) II ÓÜÄ I ñܱâÜ ³ (D) (iv) (iii) (ii) (i) (D) II is correct, I is incorrect
28. PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©Ô : 30. ¿ÞÊÜâ¨æà ÊÜÂÊÜÖÝÃÜ¨Ü PÝ¿áìÊÜâ ÇÝ»ÜPRæ 28. Match the following : 30. The task of any business is to deliver
±Üqr – A ±Üqr – B _________ ¯àvÜáÊÜâ¨æà BX¨æ. List – A List – B _________ at a profit.
a) ÊÜåèÆ¿ááñÜ ¸æÇæ i) ÊæacÜ ÊÜáñÜᤠÇÝ»Ü (A) WÝÅÖÜPÜÃÜ AÊÜÍÜÂPÜñæWÜÙÜá a) Value pricing i) Cost plus profit (A) Customer needs
¯WÜ©±ÜwÓÜáËPæ PÜãw¨Ü ¸æÇæ pricing
(B) ÓÜÃPÜ áÜ WÜÙáÜ (B) Products
¯WÜ©±ÜwÓÜáËPæ b) Going rate ii) Pricing for a fixed
b) aÝȤ¨ÜÃÜ¨Ü ¸æÇæ ii) ¯©ìÐÜr ÇÝ»Ü¨Ü ¸æÇæ
(C) WÝÅÖPÜ Ü ÊÜåèÆ (C) Customer value
pricing rate of profit
¯«ÜìÄÓÜáËPæ ¯«ÜìÄÓÜáËPæ (D) ÓÜÃPÜ áÜ WÜÙáÜ ÊÜáñÜᤠÓæàÊæWÙÜ áÜ (D) Products and services
c) Mark up iii) Pricing dependent
c) ÊÜÞP
ì A±
¸æÇæ iii) ±æç±æäàq¨ÝÃÜÃÜ 31. ÓÜíÓæ§WÙÜ È
Ü É ÊÜÞ®ÜÊÜ ÓÜí±Ü®ã
Ü Æ
¾ Áãàg®æWÙÜ áÜ pricing on competitors’ 31. Human resource plans of organisations
¯«ÜìÄÓÜáËPæ ¸æÇ¿æ Þ«ÝÄñÜ ¸æÇæ ÓÝ«ÜÂÊÝWÜáÊÜÐáÜ r ÊÜáqrWæ ÊÜá~¿ááÊÜí£Ãܸàæ PÜá pricing should be flexible as far as possible
¯«ÜìÄÓÜáËPæ
(A) ×Ä¿á ¯ÊÜìÖÜOÝ ñÜívÜWÙÜ È Ü É BWÜáÊÜ d) Target return iv) Charging low price (A) To accommodate changes in
d) ¯«ÜìÄñÜ ÇÝ»ÝíÍÜ iv) Öæbc®Ü WÜá|ÊÜáorPæR
¸æÇæ ¯«ÜìÄÓÜáËPæ PÜwÊæá ¸æÇæ ¨ÜÇÝÊÜOWæ ÚÜ Wæ ÓÜÄÖæãí©ÓÜÆá pricing for a high quality senior management teams
offering
¯«ÜìÄÓÜáËPæ (B) ¨ÜÇÝWÜᣤÃáÜ ÊÜ PèÍÜÆÂWÜÙáÜ ÊÜáñÜᤠ(B) To adapt to changing skills and
(C) (b), (c) ÊÜáñÜᤠ(d) ¯ÊÜì×ÓÜáÊÜíñæ ±ÜäÃÜPÜ ÊÝñÝÊÜÃ|Ü ÊÜ®áÜ ° (C) (b), (c) and (d) ensure high performance from
(D) (a), (b) ÊÜáñÜᤠ(c) ¯ËáìÓÜáÊÜâ¨Üá (D) (a), (b) and (c) everyone
33. ÖæàÚPæWÜÙÜá : 35. PÝËáìPÜ ÊÜÞÃÜáPÜp¿ ræ áÈÉ PèÍÜÆ PæãÃÜñæ ¿ÞÊÝWÜ 33. Statements : 35. Skill deficit exists in the labour market
I) ÓÜÊáÜ ¯ÌñÜ AíPܱq
Ü ¿
r áá ¯ÊÝìÖÜPÃÜ áÜ ñÝí£ÅPÜ CÃÜáñܤ¨æ Gí¨ÜÃæ I) Balanced score card is a a) when the skills available do not match
WÜáÄWÜÙÜ®Üá° PÝ¿áìaÜÃÜOæ WÜáÄWÜÙܮݰX measurement framework that helps
a) Æ»ÜÂËÃÜáÊÜ PèÍÜÆÂWÜÙáÜ ¸æàPÝXÃÜáÊÜ the skill required
managers translate strategic goals
±ÜÄÊÜ£ìÓÜÆá ÓÜÖÝ¿á ÊÜÞvÜáÊÜ PèÍÜÆÂWÜÚWæ Öæãí©Pæ¿ÞWÜ©¨ÝªWÜ b) when the supply of skills is keeping
into operational objectives.
AÙÜñWæ ãæ à騆 aèPÜoár b) PèÍÜÆ嬆 ±ÜäÃæçPæ¿áá Æ»ÜÂËÃÜáÊÜ II) A group of individual jobs of an pace with the jobs available
II) ÓÜíÓ槿áÈÉ®Ü Êæç¿áQ¤PÜ PÝ¿áìWÜÙÜ WÜáí±Ü®Üá° PÝ¿áìWÜÚWæ ÓÜÄÓÜÊÞ Ü ®ÜÊÝX¨ÝªWÜ organisation is called job family. c) when the skills supplied match those
PÝ¿áì PÜáoáí Gí¨Üá PÜÿ æ ááñݤÃ.æ c) ±ÜäÃæçst PèÍÜÆÂWÜÙÜá A¨ÜÃÜ ¸æàwPæWÜÚWæ Codes : demanded
ÓÜíPæàñÜWÜÙÜá : Öæãí©Pæ¿Þ¨ÝWÜ (A) I is correct II is incorrect d) when the supply of skills fall short of
(A) I ÓÜÄ II ñܱâÜ ³ (B) II ÓÜÄ I ñܱâÜ ³ d) ±ÜäÃæçPæ¿Þ¨Ü PèÍÜÆÂWÜÙÜá ÓÜêÑr¿Þ¨Ü (B) II is correct I is incorrect jobs created
(C) GÃÜvã Ü ÓÜÄ (D) GÃÜvã
Ü ñܱâÜ ³ PÝ¿áìWÜÙÜ ÓÜíTæÂXíñÜ PÜwÊæá C¨ÝªWÜ (C) Both are correct
(D) Both are incorrect Codes :
34. PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©Ô : ÓÜíPæàñÜWÜÙÜá : (A) (a), (b) and (c) only
±Üqr – G ±Üqr – ¹ (A) (a), (b) ÊÜáñÜᤠ(c) ÊÜÞñÜÅ 34. Match the following :
(B) (a) and (b) only
a) ÊÜÂÊÜÔ§ñÜ ÓÜí¨ÜÍÜì®Ü i) A»Ü¦ìWÜÙÜ
(B) (a) ÊÜáñÜᤠ(b) ÊÜÞñÜÅ List – A List – B
ÖæàÚPæWÙÜ ®Ü áÜ ° (C) (a) and (d) only
(C) (a) ÊÜáñÜᤠ(d) ÊÜÞñÜÅ a) Structured i) Getting responses
±ÜÅ»ÝËÓܨæà interview without influencing (D) (b) and (c) only
(D) (b) ÊÜáñÜᤠ(c) ÊÜÞñÜÅ
±ÜÅ£QÅÁá applicants remarks
36. The most common activities performed
±Üv¨ æ áÜ PæãÙÜáÛÊÜâ¨Üá 36. ÊÜÞ®ÜÊÜ ÓÜí±Ü®ãÜ Æ
¾ Ë»ÝWÜÊâÜ ÓÝÊÜÞ®ÜÂÊÝX b) Situational ii) Seeking response
by human resources department which
b) ÓÝí¨Ü¼ìPÜ ii) ×í¨æ ®Üvæ¨Ü ®æçg ¯ÊÜì×ÓÜáÊÜ PÝ¿áìWÜÙÈ Ü É ±Ü¨àæ ±Ü¨àæ interview to a actual work
ÓÜí¨ÜÍÜì®Ü PÝ¿áì Zo®æ¿á are often outsourced are
ÖæãÃÜWÜᣤWæ ¯àvÜáÊÜ PÝ¿áìWÜÙæí¨ÜÃæ incident happened
WæY ±ÜÅ£QÅÁá (A) ®æàÊÜáPÜ ÊÜáñÜᤠBÁáR
in past (A) Recruitment and selection
±Üv¨ æ áÜ PæãÙÜáÛÊÜâ¨Üá (B) ÊÜÞ®ÜÊÜ ÓÜí±Ü®ã Ü Æ
¾ ÁãàiÓÜáËPæ
c) Behavioural iii) Seeking response (B) Human resource planning
c) ®Üvñ Ü ¿
æ á ËÊÜÃO Ü æ iii) PÜÈñ³ Ü Zo®æ¿á WæY Description to a given (C) Performance evaluation
(C) PÝ¿áì¯ÊÜìÖÜO¿ æ á ÊÜåèÆÂÊÜÞ±Ü®Ü interview hypothetical
ÓÜí¨ÜÍÜì®Ü ±ÜÅ£QÅÁá¿á®Üá° (D) Occupational health
(D) L¨æãÂàXPÜ BÃæãàWÜ incident
±Üv¨ æ áÜ PæãÙÜáÛÊÜâ¨Üá
PÝ¿áì¯ÊÜìÖÜOÝ ËáÍÜÅ|Êæí¨ÜÃæ d) Non-directive iv) Seeking 37. Portfolio working is working in which
d) ¯¨æàìÍÜ®ÜÃÜ×ñÜ iv) ±ÜäÊÜì¯WÜ©ñÜ 37.
interview responses for pre
ÓÜí¨ÜÍÜì®Ü ±ÜÅÍW°æ ÚÜ Wæ (A) Jº ÊÜÂQ¤¿áá Jº®àæ E¨æãÂàWܨÝñܯWæ (A) An individual work at home for a
determined
±ÜÅ£QÅÁá¿á®Üá° ÊÜá®æÀáí¨ÜÇæà PÝ¿áì¯ÊÜì×ÓÜáÊÜâ¨Üá questions
single employer
±Üv¨ æ áÜ PæãÙÜáÛÊÜâ¨Üá (B) Jº ÊÜÂQ¤¿áá ñܮܰ PÝ¿áìËáÍÜÅ|ÊÜ®Üá° (B) A person demonstrates his work in
Codes :
ÓÜíPæàñÜWÜÙÜá : ±ÜŨÜÎìÓÜáÊÜâ¨Üá (a) (b) (c) (d)
a portfolio
(a) (b) (c) (d) (C) Jº ÊÜÂQ¤¿áá Jº®àæ E¨æãÂàWܨÝñÜ ÊÜáñÜᤠ(C) A person is not attached to a single
(A) (iv) (iii) (i) (ii)
(A) (iv) (iii) (i) (ii) E¨æãÂàWÜ¨Ü J±Üí³ ¨ÜPRæ AíqPæãÙÜÛ©ÃÜáÊÜâ¨Üá employer and contract of
(B) (iv) (iii) (ii) (i)
(B) (iv) (iii) (ii) (i)
(D) Jº ÊÜÂQ¤¿áá ÖÜÆÊÜâ ÊÜ꣤WÙ
Ü ®Ü áÜ ° BÁáR (C) (iv) (ii) (iii) (i) employment
(C) (iv) (ii) (iii) (i)
(D) (iii) (ii) (i) (iv)
ÊÜÞwPæãÙÜáÛÊÜâ¨Üá (D) (iii) (ii) (i) (iv) (D) A person chooses multiple career
38. ÖæàÚPæWÜÙÜá : 40. A»Ü¦ìWÜÚWæ ®ÜPÝÃÝñܾPÜ A¼±ÝÅ¿á 38. Statements : 40. Factors that may create negative
I) ÓÜíÓæ§¿á ¯¿áÊÜáWÜÙ® Ü áÜ ° EÆÉí\st ÓÜêÑrÓÜÖÜá¨Ý¨Ü AíÍÜWÜÙæí¨ÜÃæ I) An employee leaving the impression for candidates is/are
±ÜÄOÝÊÜáÊÝX ÊÜÂQ¤¿áá ÓÜíÓæ§Àáí¨Ü a) ÓÜÐ
³ rÜ ÊÜáñÜᤠÊÜÞ×£¿ááÙÜÛ Êæ¸
Óæçp
WÜÙáÜ organisation as a result of violation a) Clear and informative websites
¯WÜìËáÓÜáÊÜâ¨Üá Jñݤ¿áPæãRÙ± Ü oÜ r ¯ÊÜ꣤Wæ b) E¨Üª ÊÜáñÜᤠgqÆÊÝ¨Ü Aiì ´ÝÃÜíWÜÙáÜ
of rules is an example of forced
b) Long and complicated application
E¨ÝÖÜÃO Ü .æ retirement.
c) ÊÜÞÃÜáPÜp¿ ræ áÈÉ ÓÜíÓ槿á WæY CÃÜáÊÜ QàÙÜá blanks
II) A®ÝÃæãàWÜ A¥ÜÊÝ AíWÜËPÜÆñæ¿á II) Management giving an option for an
PÝÃÜ|©í¨Ü Jº ®èPÜÃ¯Ü Wæ ¯ÊÜ꣤¿ÞWÜÆá bñÜÅ employee to retire due to his illness c) Poor organisational image in the
¯ÊÜìÖÜO¿ æ áá ¯àvÜáÊÜ AÊÜPÝÍÜÊâÜ ÓÜÌ&CaÝf d) ¯¨æàìÍÜPÜÃÜ ÊÜáívÜÚ¿á ±ÜÅst or disability is an example of market
¯ÊÜ꣤¿á E¨ÝÖÜÃO Ü .æ ®ÝÊÜá«æà¿áÃÜá voluntary retirement. d) Reputed people on the board of
ÓÜíPæàñÜWÜÙÜá : ÓÜíPæàñÜWÜÙÜá : Codes : directors
(A) I ÓÜÄ II ñܱâÜ ³ (B) II ÓÜÄ I ñܱâÜ ³ (A) I is correct, II is incorrect
(A) (a), (b) ÊÜáñÜᤠ(c) Codes :
(C) GÃÜvã Ü ÓÜÄ (D) GÃÜvã Ü ñܱâÜ ³ (B) II is correct, I is incorrect
(B) (a) ÊÜáñÜᤠ(d) (A) (a), (b) and (c)
(C) Both are correct
39. PæÙX
Ü ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©Ô : (B) (a) and (d)
(C) (b) ÊÜáñÜᤠ(c) (D) Both are incorrect
±Üqr – A ±Üqr – B (C) (b) and (c)
(D) (b) ÊÜáñÜᤠ(d)
a) WÝŵP
i) AñÜáÂñܤÊÜá ¨ÜhæìÀáí¨Ü 39. Match the following :
(D) (b) and (d)
ÃæàqíW
ÓæRàÇ
A£QàÙÜá 41. ÊÜÞ®ÜÊÜ ÓÜí±Ü®ã
Ü Æ
¾ ¯ÊÜìÖÜO¿ æ áá PÝËáìPÜÄWæ List – A List – B
Ë«Ý®Ü ¨Ühì æ ¿áÊÜÃWæ æ CÃÜáÊÜ ¸æàwPæ¿á®Üá° ±ÜäÃæçÓÜáÊÜâ¨ÜÐàræ AÆÉ A¨Üá a) Graphic rating i) Ranking 41. Human resource planning is not simply
®èPÜÃÃÜ ®Ü áÜ ° ________ ®Üá° ÓÜÖÜ JÙÜWã æ íw¨æ. scale method employees from about meeting the demand for labour but
ÍæÅà~àPÜÄÓÜáÊÜâ¨Üá (A) Ôºí©¿á ±Üâ®Ü®àæ ìÊÜáPÜ best to worst also involves
b) ÃÝÂíQíW
ii) ÍÜá¨Ü ÊÜåèÆ b) Ranking ii) Measuring
(B) ÍæÅà~ ¯ÊÝìÖÜPÜÃÜáWÜÚWæ ¯¨æàìÎÓÜáÊÜâ¨Üá (A) Redeploying staff
Ë«Ý®Ü ±ÜÅÊÞ Ü |¨æ¨áÜ ÄWæ method performance
PÝ¿áì¯ÊÜìÖÜOæ¿á (C) ¯¿áÊÜá ¯í«Ü®æ ÊÜáñÜᤠ¯à£WÜÙ® Ü áÜ ° (B) Directing line managers
against absolute
ÊÜåèÆÂÊÜÞ±Ü®Ü PÝ¿áìWÜñWÜ ã æ ÚÓÜáÊÜâ¨Üá standard (C) Enforcing rules, regulations and
ÊÜÞvÜáÊÜâ¨Üá (D) ¯àw¨Ü ÓÜíTæ¿á g®ÜÃÜ®Üá° PæÆÓÜPæR c) Paired iii) Measuring policies
c) ±æàÃ
x iii) ÖæàÚPæWÙ Ü Ü ±ÜqÁ r ãí©Wæ ®æàËáÔPæãÙÜáÛÊÜâ¨ÜPRæ ÓÜííst ÊæacÜ comparison performance (D) Costs associated with employing
PÜí±ÝÄÓÜ®
PÝ¿áì ¯ÊÜìÖÜOæ¿á method against list of any given number of people
Ë«Ý®Ü ÊÜåèÆÂÊÜÞ±Ü®Ü 42. E¨æãÂàWܨÝñÜÃáÜ ®èPÜÃÃÜ Ü ñæãvÜXÓÜáËPæ¿áÈÉ
statement
ÊÜÞvÜáÊÜâ¨Üá BÓÜQ¤ Öæãí©¨ÝªÃ.æ HPæí¨ÜÃæ 42. Employers are interested in employee
d) Check list iv) Measuring
d) aæP
ÈÓ
r iv) CñÜÃÜ ®èPÜÃÃ Ü Ü PÝ¿áì (A) ®èPÜÃÃ Ü áÜ PÜwÊæá ÓÜíÙÜPRæ ÖæaáÜ cPÝ¿áì method performance with engagement because
Ë«Ý®Ü ¯ÊÜìÖÜOæÁãí©Wæ ¯ÊÜì×ÓÜáÊÜíñæ ÊÜÞvÜÆá other employees (A) To make employees work harder
ÖæãàÈÔ ÊÜåèÆÂÊÜÞ±Ü®Ü (B) WÜÊáÜ ®ÝÖÜìÇÝ»ÜÊ® Ü áÜ ° WÜÚÓÜÆá in the group for less payment
ÊÜÞvÜáÊÜâ¨Üá (C) ®èPÜÃÃ Ü áÜ ñÜÊáÜ ¾ ¯ÊÝìÖÜPÃÜ ®Ü áÜ ° ®ÜíáÊÜíñæ Codes : (B) To make substantial profit
ÓÜíPæàñÜWÜÙÜá : ±æÅàÃæà²ÓÜÆá (C) To encourage employees to trust
(a) (b) (c) (d)
(a) (b) (c) (d)
(D) ñæãvÜXÔPæãívÜ ®èPÜÃÃ Ü áÜ Öæbc®Ü (A) (ii) (i) (iv) (iii) their managers
(A) (ii) (i) (iv) (iii)
(B) (i) (iii) (ii) (iv) ±æÅàÃæà±ÜO¿ æ ááÙÜÛÊÜÃÝXÃÜáñݤÃæ ÊÜáñÜᤠ(B) (i) (iii) (ii) (iv) (D) Engaged employees are more
(C) (iv) (ii) (iii) (i) ÓÜíÓæ§Wæ ñÜÊÜá¾ AñÜáÂñܤÊÜá PÝ~Pæ¿á®Üá° (C) (iv) (ii) (iii) (i) motivated and prepared to give their
(D) (iii) (iv) (i) (ii) ¯àvÜÆá Ô¨ÜÄÃÜáñݤÃæ (D) (iii) (iv) (i) (ii) best to the firm
49. ¨ÜêyÜ ÖæàÚPæ (i) : ÖÜáÃÝÑóà¿á PÜí±Ü¯WÜÙáÜ 51. D PæÙXÜ ®Ü ¿ÞÊÜ ±ÝÊÜ£ÓÜáÊÜ ±Ü¨Ü£¿áá 49. Assertion (i) : MNCs help to increase the 51. Which of the following basic methods of
ÖæãÃܨàæ ÍÜWÙÜ È
Ü É ÖÜãwPæ ÊÜÞvÜáÊÜâ¨ÜÃã
æ í©Wæ B ÃÜ´Ü⤨ÝÃܯWæ A£ PÜwÊæá »Ü¨ÜÅñæ¿á®Üá° investment level and thereby the income payments is the least secure in terms of
¨æàÍÜ¨Ü B¨Ý¿á ÊÜáñÜᤠE¨æãÂàWÜWÜÙÜ®Üá° J¨ÜXÓÜáñܤ¨æ ? and employment in host country. security to the exporter ?
ÖæbcÓÜáñܤÊæ.
(A) ÇæoÃ
B´
PæÅwp
Reason (ii) : MNCs work to equalise the (A) Letter of credit
ñÜPÜìÊÝ¨Ü (ii) :ÖÜáÃÝÑóà¿á PÜí±Ü¯WÜÙáÜ cost of factors of production around the
(B) K±Ü®
APèíp
(B) Open account
gWÜ£¤®Ý¨ÝÂíñÜ Eñݳ¨Ü®Ý ÓÝÊÜáXÅWÜÙÜ ÊæaÜcÊÜ®Üá° world.
ÓÜÊÜá®ÝXÓÜáñܤÊæ. (C) vÝÅ´
r A¥ÜÊÝ ¹Ç
B´
GP
Õaàæ íh
(C) Draft or Bill of exchange
PÝÂÍ
C®
AvÝÌ®
Õ Codes :
ÓÜíPæàñÜWÜÙÜá : (D) (D) Cash in advance
(A) Êæáà騆 GÃÜvã Ü ÓÜÄ¿ÞXÊæ (A) Both are correct
52. Öæãí¨ÜáÊÜâ¨ÜÄí¨Ü «ÝÃÜP¯Ü Wæ 52. Holding ________ gives the bearer the
(B) Êæáà騆 GÃÜvã Ü ÓÜÄ¿ÞXÆÉ (B) Both are incorrect
˨æàΠ˯ÊÜá¿áÊÜ®áÜ ° AíñÜÃÃÜ ÝÑóà¿á option to acquire foreign exchange from
(C) (i) ÓÜÄ¿ÞX¨æ, (ii) ÓÜÄ¿ÞXÆÉ (C) (i) is correct, (ii) is incorrect
ÖÜ|PÝÓÜá ¯¿á ÓܨÓÜ ÂÜ Äí¨Ü ñæW¨
æ áÜ PæãÙÜáÛÊÜ the monetary authorities of another
(D) (i) ÓÜÄ¿ÞXÆÉ , (ii) ÓÜÄ¿ÞX¨æ (D) (i) is incorrect, (ii) is correct
AÍÜPÝÍÜËÃÜáñܤ¨æ. member of the IMF.
50. D PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©ÔÄ : 50. Match the following :
(A) vÝÆÃ
(A) Dollar
±Üqr – I ±Üqr – II List – I List – II
(B) íWÝÃÜ
(ÓÜíÓæ§ ) (±ÜÅ«Ý®Ü PÜdæàÄ CÃÜáÊÜ ÓܧÙÜ) (B) Gold
(Organisation) (Place where situated)
(C) ¸æÚÛ
i) ¿áá.G®
.Ô.q.G.w. 1) ®Üã¿ÞP
ì (C) Silver
i) UNCTAD 1) New York
ii) ¿áá.G®
. 2) ÔÌojÃ
ÇÝÂív
(D) GÓ
.w.BÃ
. (D) SDR
ii) UN Department of 2) Switzerland
w±Ýp
ìÊæáíp
B´
53. ¨ÜêyÜ ÖæàÚPæ (i) : ËÍæàÐÜ B¦ìPÜ ÊÜÆ¿á Economics and
HPæã®æãËáP
Õ ÊÜáñÜᤠ53. Assertion (i) : SEZ companies can
PÜí±Ü¯WÜÙáÜ ñÜÊáÜ Wæ ¸æàPÝ¨Ü BÊÜá¨Üá ÓÜÃÜPÜáWÜÙÜ®Üá° Social Affairs
ÓæãàοáÇ
A´æàÃ
Õ import duty-free all their requirements of
ÓÜáíPÜ ÃÜ×ñÜÊÝX BÊÜá¨Üá ÊÜÞwPæãÙÜÛÖÜá¨Üá.
iii) ¿áá.G®
. 3) i¯ÊÝ iii) UN Industrial 3) Geneva imports.
CívÜÔó¿áÇ
ñÜPÜìÊÝ¨Ü (ii) : ËÍæàÐÜ B¦ìPÜÊÆ Ü ¿á PÜí±Ü¯WÜÚWæ Development
Reason (ii) : Supplies to SEZ units are
væÊÆ Ü ±
Êæáíp
±ÜäÃæçÓÜáÊÜâ¨Ü®Üá° ±ÜÄ»ÝËÓÜáÊÜ ÃÜ´æ¤í¨Üá ÊÜáñÜᤠOrganisation
 considered as deemed exports and
±ÜäÃæçPæ¨ÝÃÜÃÜá ñÜÊÜáWæ ¸æàPÝ¨Ü PÜaÝc ÊÜÓÜá¤WÜÙÜ®Üá° iv) UN International 4) Washington
iv) ËÍÜÌÓÜíÓ槿á 4) ÊÝÑíWÜr®
suppliers are eligible for advance license
BÊÜá¨Üá ÊÜÞwPæãÙÜáÛÊÜ ±ÜÃÜÊÝ®ÜX ±Üvæ¿áÆá Trade Centre
AíñÜÃÃÜ ÝÑóà¿á AÖÜìÃÝXÃÜáñݤÃæ. for import of immediate inputs.
Codes :
ÊݱÝÃÜ ÓÜíÓæ§
ÓÜíPæàñÜWÜÙÜá : (i) (ii) (iii) (iv) Codes :
ÓÜíPæàñÜWÜÙÜá :
(A) (i) ÊÜáñÜᤠ(i) ÓÜÄ¿ÞXÊæ (A) 2 4 1 3 (A) (i) and (ii) are true
(i) (ii) (iii) (iv)
(A) 2 4 1 3 (B) (i) ÊÜáñÜᤠ(ii) ÓÜÄ¿ÞXÆÉ (B) 3 1 4 2 (B) (i) and (ii) are false
(B) 3 1 4 2
(C) (i) ÓÜÄ¿ÞX¨æ, (ii) ÓÜÄ¿ÞXÆÉ (C) 4 2 1 3 (C) (i) is true and (ii) is false
(C) 4 2 1 3
(D) 1 3 2 4 (D) (i) ÓÜÄ¿ÞXÆÉ, (ii) ÓÜÄ¿ÞX¨æ (D) 1 3 2 4 (D) (i) is false and (ii) is true
54. AíñÜÃÃÜ ÝÑóà¿á ÊݱÝÃÜ¨Ü ñÜíñÜÅWÝÄPæ¿á 57. D PæÙXÜ ®Ü ¿ÞÊÜ AíÍÜWÙÜ áÜ ÃÝÐÜóWÜÙÜ ÓÜÃÖ Ü ©
Ü ª®Ü 54. Arrange the following strategic decisions 57. Which of the following factors has not
¯|ì¿áWÜÙ®Ü áÜ ° ÓÜÄ¿Þ¨Ü PÜÅÊáÜ ¨ÜÈÉ ÃæÀáÄ ÖÜãwPæ¿á ËáÍÜÅ|PæR PæãvÜáWæ¿áÆÉ ? of the international business in sequence contributed to the cross border portfolio
i) ±ÜÅÊæàÍÜ ÊÜáñÜᤠPÝ¿ÞìaÜÃÜOæ¿á ¯«ÝìÃÜ (A) E¨ÜÁãà®Üá¾S ¸ÝÂíPÜáWÜÙÜ AíñÜÃÜÃÝÐÜó i) Entry and operating decision investment ?
ÖÜãwPæWÜÙÜ ËáÍÜÅ|¨Ü E¨ÝÄàPÜÃÜ| ii) Market selection decision (A) Liberalisation of international
ii) ÊÜÞÃÜáPÜp¿ ræ á BÁáR ¯|ì¿á
portfolio investments, particularly by
iii) ÊÜÞÃÝoWÝÄPæ¿á ËáÍÜÅ| ¯|ì¿á (B) E¨ÜÁãà®ÜáS ¾ ÊÜÞÃÜáPÜpWræ ÙÜ È Ü É iii) Marketing mix decision
emerging banks
iv) ÖæãÃܨàæ ÍÜWÙ Ü È
Ü É ÊݱÝÃÜ ÊÜÞvÜáÊÜ ¯|ì¿á ÖÜãwPæ¿á Êæáà騆 BPÜÐì Ü PÜ B¨Ý¿á iv) Doing overseas business decision
(B) Attractive returns on investments in
(C) hÝWÜ£PÜ ÊÜáãÆWÜÚí¨Ü ÖÜ| Codes :
ÓÜíPæàñÜWÜÙÜá : the emerging markets
BPÜÃOÜ À
æ áí¨ÝWÜáÊÜ A®ÜáPÜãÆñæWÙÜ áÜ (A) (iv), (ii), (i) and (iii)
(A) (iv), (ii), (i) ÊÜáñÜᤠ(iii) (C) The realisation by companies of the
(D) A¼ÊÜê© Öæãí¨ÜᣤÃáÜ ÊÜ ÖÜÙÐ Ü áÜ r ÃÝÐÜóWÜÚWæ (B) (i), (iii), (ii) and (iv)
(B) (i), (iii), (ii) ÊÜáñÜᤠ(iv) benefits of global sourcing of
A¥Üì±Üä|ìÊÝX »ÝWÜÊ× Ü ÓÜÆá ¸æàPÝWÜáÊÜ (C) (iii), (iv), (i) and (ii) finance
(C) (iii), (iv), (i) ÊÜáñÜᤠ(ii)
ÖÜ | PÝÓÜ á ÊÜ á ñÜ á ¤ hÝn®Ü ÓÜ í ±Ü ® Ü ã ¾ Æ WÜ Ù Ü á (D) (ii), (i), (iii) and (iv) (D) Many developing countries do not
(D) (ii), (i), (iii) ÊÜáñÜᤠ(iv)
CÃÜáÊÜâ©ÆÉ have the financial and knowledge
55. D PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©Ô ÃæÀáÄ : 58. D PæÙÜX®Ü ÓÜíÓæ§WÜÙÜ®Üá° AÊÜâ E¨Ü¿áWæãívÜ
55. Match the following :
resources to effectively participate
±Üqr – I ±Üqr – II PÜÅÊÞ
Ü ®ÜáWÜ£¿áÈÉ ®ÜÊáÜ ã©ÔÄ List – I List – II
58. Arrange the following institutions in order
(ÓÜíÓæ§ ) (±ÝÅÃÜí»ÜÊÝ¨Ü ÊÜÐÜì) i) SAFTA ii) WTO (Institutions) (Year of establishment)
of their inception
a) EXIM ¸ÝÂíP
1) 1982 iii) ADB iv) IBRD a) EXIM Bank 1) 1982
i) SAFTA ii) WTO
b) AíñÜÃÃ Ü ÝÑóà¿á 2) 1995 ÓÜíPæàñÜWÜÙÜá : b) IMF 2) 1995
iii) ADB iv) IBRD
ÖÜ|PÝÓÜá ¯ (A) (ii), (i), (iv) ÊÜáñÜᤠ(iii) c) IDA 3) 1960
Codes :
c) IDA 3) 1960 (B) (iv), (iii), (ii) ÊÜáñÜᤠ(i) d) IFC 4) 1956
(A) (ii), (i), (iv) and (iii)
d) IFC 4) 1956 (C) (i), (ii), (iii) ÊÜáñÜᤠ(iv) Codes : (B) (iv), (iii), (ii) and (i)
ÓÜíPæàñÜWÜÙÜá : (D) (iii), (iv), (i) ÊÜáñÜᤠ(ii) (a) (b) (c) (d) (C) (i), (ii), (iii) and (iv)
(a) (b) (c) (d)
59. ¨ÜêyÜ ÖæàÚPæ (i) : WÝñÝÅ«ÝÄñÜ ¯¿áíñÜÅ|WÜÙÜ®Üá° (A) 2 4 3 1 (D) (iii), (iv), (i) and (ii)
(A) 2 4 3 1
ËÊÜááQ¤Wã æ ÚÔ¨ÜÃæ ÓÜáíPÜÃ×
Ü ñÜ BÊÜá¨Üá (B) 3 1 4 2
59. Assertion (i) : Removal of quantitative
(B) 3 1 4 2
(C) 1 2 3 4
Gí¨Ü¥ì Ü ÊÜÆÉ . (C) 1 2 3 4 restrictions does not mean duty-free
(D) 4 3 1 2 ñÜPÜìÊÝ¨Ü (ii) : WÝñÝÅ«ÝÄñÜ ¯¿áíñÜÅ|WÜÙÜ®Üá° (D) 4 3 1 2 imports.
ËÊÜááQ¤Wã æ ÚÓÜáÊÜâ¨Üá Gí¨ÜÃæ BÊÜá¨Üá ±ÜÃÊ
Ü Ý®ÜX Reason (ii) : Removal of quantitative
56. ÔàWÜw B¿ÞñÜÊÜ®Üá° ¯ìí«Ü ÖæàÄ¨Ü 56. The three nations which filed a complaint
±ÜñÅÜ A¥ÜÊÝ WÜÄÐÜË u ᣠCÆɨæ BÊÜá¨Üá restrictions is an item that can be imported
AÊæáàÄPæ¿á PÜÅÊÜáÊÜ®Üá° ±ÜÅÎ°Ô hÝWÜ£PÜ ÊݱÝÃÜ to the WTO Dispute Settlement Body
ÊÜÞwPæãÙÜáÛÊÜâ¨Üá. without import licence or quotas.
ÓÜíÓ槿á ÊÝÂg WæÖÄÜ ÓÜáÊÜ AíWÜPRæ ñÜPÃÜ ÝÃÜá against the ban on Shrimp imports,
AiìÓÜÈÉst ÊÜáãÃÜá ÃÝÐÜóWÜÙáÜ ¿ÞÊÜâÊæí¨ÜÃæ ÓÜíPæàñÜWÜÙÜá : imposed by USA are Codes :
(A) »ÝÃÜñ,Ü ¥Ý¿å
Çæív
ÊÜáñÜᤠ±ÝQÓݤ®Ü (A) (i) ÊÜáñÜᤠ(ii) ÓÜÄ¿ÞXÆÉ (A) India, Thailand and Pakistan (A) (i) and (ii) are false
(B) ÊÜáÇæàοÞ, ¥Ý¿å
Çæív
ÊÜáñÜᤠ±ÝQÓݤ®Ü (B) (i) ÊÜáñÜᤠ(ii) ÓÜÄ¿ÞX¨æ (B) Malaysia, Thailand and Pakistan (B) (i) and (ii) are true
(C) »ÝÃÜñ,Ü bà®Ý ÊÜáñÜᤠ¸æÅiÇ
(C) (i) ÓÜÄ¿ÞXÆÉ , (ii) ÓÜÄ¿ÞX¨æ (C) India, China and Brazil (C) (i) is false and (ii) is true
(D) »ÝÃÜñ,Ü ®æà±ÝÙÜ ÊÜáñÜᤠ»Üã¥Ý®
(D) (i) ÓÜÄ¿ÞX¨æ, (ii) ÓÜÄ¿ÞXÆÉ (D) India, Nepal and Bhuthan (D) (i) is true and (ii) is false
60. PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©Ô ÃæÀáÄ : 63. ¨ÜêyÜ ÖæàÚPæ (A) : ËáÓÜÃr
A ¿áá ñÜ®°Ü ÊÜá®æ¿á®Üá° 60. Match the following : 63. Assertion (A) : Mr. A transfers his house
A±Ýűܤ ÊÜ¿áÓÜR®Ý¨Ü ñܮܰ ÊÜáWÜ®Ü ÖæÓÜÄWæ property to his minor child and therefore,
±Üqr – I ±Üqr – II List – I List – II
ÊÜWÝìÀáÓÜáñݤ®æ. B¨ÜªÄí¨Ü B ÊÜá®æÀáí¨Ü he is not liable to pay income-tax on the
(¨æàÍÜ) (®Ý|ÂWÜÙÜá) ÃÜáÊÜ B¨Ý¿á¨Ü Êæáà騆 ËÓÜÇÝWÜáÊÜ ñæÄWæWæ (Country) (Currency)
income from the house property.
a) PæãÓÝrÄPÝ 1) ±èív
gÊÝ¸ÝªÃ®Ü Æ Ü É. Reason (R) : The child, being an owner,
ñÜPÜìÊÝ¨Ü (R) : A±Ýűܤ ÊÜ¿áÔÕ®Ü ÊÜáWÜ®Üá, a) Costa Rica 1) Pound is liable to pay income-tax on house
b) Óæç±ÜÅÓ
2) PæãÇæã®
BÔ¤¿á ÊÜÞÈPÜ®ÝWÜáÊÜâ¨ÜÄí¨Ü B BÔ¤Àáí¨Ü property income.
b) Cyprus 2) Colon
c) C¦Áãàµ¿Þ 3) ±æÓæpÝ ÃÜáÊÜ B¨Ý¿á¨Ü Êæáà騆 ñæÄWæWæ Codes :
gÊݸݪÃÜ®ÝWÜáñݤ®æ. c) Ethiopia 3) Peseta
d) Óæ³à®
4) ¹Ã
(A) Both (A) and (R) are correct
ÓÜíPæàñÜWÜÙÜá : d) Spain 4) Birr (B) (A) is correct and (R) is incorrect
ÓÜíPæàñÜWÜÙÜá : (A) (A) ÊÜáñÜᤠ(R) GÃÜvã Ü ÓÜÄ (C) (A) is incorrect and (R) is correct
(B) (A) ÓÜÄ ÊÜáñÜᤠ(R) ÓÜÄÀáÆÉ Codes : (D) Both (A) and (B) are incorrect
(a) (b) (c) (d)
(C) (A) ÓÜÄÀáÆÉ ÊÜáñÜᤠ(R) ÓÜÄÀá¨æ (a) (b) (c) (d)
(A) 3 1 2 4 64. Match the following :
(D) (A) ÊÜáñÜᤠ(R) GÃÜvã Ü ÓÜÄÀáÆÉ
(B) 2 1 4 3 (A) 3 1 2 4 List – A List – B
64. PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©Ô : a) Assessment year i) Section 2(7)
(C) 3 2 1 4 ±Üqr – A ±Üqr – B (B) 2 1 4 3
b) Previous year ii) Section 2(31)
(D) 2 1 4 3 a) PÜÃÝPÜÃO Ü æ ÊÜÐì Ü i) PÜÆÊÜáá 2(7) (C) 3 2 1 4 c) Assessee iii) Section 2(9)
b) B¨Ý¿á ÊÜÐÜì ii) PÜÆÊÜáá 2(31)
(D) 2 1 4 3 d) Person iv) Section 3
61. GÇÝÉ ÊÜáãÆWÜÙÜ B¨Ý¿áWÜÚWæ Jí¨æà B¨Ý¿á c) PÜè Ü ÝñÜ iii) PÜÆÊÜáá 2(9)
d) ÊÜÂQ¤ PÜÆÊÜáá (3) Codes :
ÊÜÐì
Ü ÊÜ®áÜ ° GÇÝÉ PÜè
Ü ÝñÜÃáÜ A®ÜáÓÜÄÓܸàæ Pæí¨Üá iv)
61. All assessees are required to follow (a) (b) (c) (d)
¿ÞÊÜ PÜÃÝPÜÃO Ü ¿
æ á ÊÜÐì
Ü ©í¨Ü ÓÜíPæàñÜWÜÙÜá :
(a) (b) (c) (d) uniform previous year for all sources of (A) (i) (iii) (ii) (iv)
hÝÄWæãÚÓÜÇÝÀáñÜá ? (A) (i) (iii) (ii) (iv) (B) (ii) (iv) (i) (iii)
income w.e.f. the assessment year
(A) 1989-90 (B) (ii) (iv) (i) (iii) (C) (iii) (iv) (i) (ii)
(C) (iii) (iv) (i) (ii) (A) 1989-90 (D) (ii) (iii) (iv) (i)
(B) 1999-2000 (D) (ii) (iii) (iv) (i)
(B) 1999-2000 65. Income from business controlled from
(C) 2009-2010 65. D PæÙWÜ æ ®ÜÊáÜ ã©Ô¨Ü ¿ÞÊÜ ñÜÃÖ Ü ¨ Ü Ü
(C) 2009-2010 outside India is not taxable in India when
(D) 2013-2014 ÃÜÖÜÊÝÔ¿Þ¨ÝWÜ, PÜÃܨÝñÜ®Üá »ÝÃÜñÜ¨Ü an assessee is
ÖæãÃÜX¯í¨Ü ¯¿áí£Åst ÊÜÂÊÜÖÝÃÜ©í¨Ü í¨Ü (D) 2013-2014 i) Resident and ordinarily resident
62. ""BÔ¤WÜÙÜ WÜáí±Üâ'' C¨Ü®Üá° ¿ÞÊÜ PÜÆËá®Üw¿áÈÉ B¨Ý¿á¨Ü ÊæáàÇæ PÜÃÊ Ü ®Ü áÜ ° PæãvÜÆá ii) Resident but not ordinarily resident
ÊÝÂTÝÂÀáÔ¨æ ? gÊÝ¸ÝªÃ®Ü ÝWÜáÊÜâ©ÆÉ ? 62. Block of assets is defined under Section
iii) Non-resident in India
i) ÃÜÖÊ Ü ÝÔ ÊÜáñÜᤠÓÝÊÜޮܠÃÜÖÊ Ü ÝÔ
(A) 2 (11) (A) 2 (11) Codes :
ii) ÃÜÖÊÜ ÝÔ B¨ÜÃæ ÓÝÊÜޮܠÃÜÖÊ Ü ÝÔ¿áÆÉ
(B) 43 (1) iii) »ÝÃÜñ¨ Ü Ü ÃÜÖÊ
Ü ÝÔ¿áÆÉ (B) 43 (1) (A) (i) and (ii)
ÓÜíPæàñÜWÜÙÜá : (B) (ii) and (iii)
(C) 43 (6) (C) 43 (6)
(C) (i) and (iii)
(A) (i) ÊÜáñÜᤠ(ii) (B) (ii) ÊÜáñÜᤠ(iii)
(D) 32 (D) 32 (D) (i), (ii) and (iii)
(C) (i) ÊÜáñÜᤠ(iii) (D) (i), (ii) ÊÜáñÜᤠ(iii)
Paper III 24 K-0114 K-0114 25 Paper III
*K0114* Total Number of Pages : 32 *K0114* Total Number of Pages : 32
66. ÊÜÞa
ì 31, 1998 ®ÜíñÜÃÜ SÄà©ÓÜÇÝ¨Ü 69. D PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©Ô : 66. Intangible assets purchased after March 69. Match the following :
AWæãàaÜÃÜ BÔ¤WÙÜ Ü ÊæáàÇæ ±ÜÅ£ÍÜñÜ 25 ÃÜÐáÜ r ±Üqr – A ±Üqr – B 31, 1998, are grouped, for claiming List – A List – B
ÓÜÊPÜ ÚÜ ¿á®Üá° BPÜÄÓÜÆá AÊÜâWÜÙ®Ü áÜ ° PæÙXÜ ®Ü ¿ÞÊÜ a) ÓÜÊPÜ ÚÜ i) PÜÆÊÜáá 36(1) (iiia) depreciation at 25%, under the block of a) Depreciation i) Sec. 36(1) (iiia)
BÔ¤WÙÜ Ü WÜáí²®ÜÈÉ ÓæàÄÓÜáñݤÃæ ? assets numbered
b) ÓÝÆ ívÜÊÝÙÜ¨Ü ii) PÜÆÊÜáá 32 b) Interest on ii) Sec. 32
(A) WÜáí±Üâ 1 (A) Block 1 borrowed
Êæáà騆 wx
(B) Block 5
(B) WÜáí±Üâ 5 c) BÃ
.².G´
.Wæ iii) PÜÆÊÜáá 36(1) (iii)
capital
(C) Block 7 c) Employer’s iii) Sec. 36(1) (iii)
(C) WÜáí±Üâ 7 E¨æãÂàWܨÝñÜ®Ü
(D) Block 13 contribution
(D) WÜáí±Üâ 13 ÊÜí£Wæ
to R.P.F.
d) Óæã®æ°&PÜã±Ü®
iv) PÜÆÊÜáá 36(1) (iv) 67. Given the income from salary
67. ÓÜíÙÜ¨Ü B¨Ý¿áÊÜâ ÃÜã. 1,00,000,
Rs. 1,00,000, business profits before d) Discount on iv) Sec. 36(1) (iv)
ÊÜÂÊÜÖÝÃÜ©í¨Ü í¨Ü ÓÜÊPÜ ÚÜ ±ÜäÊÜì B¨Ý¿á ¸Ýív
WÜÙÜ
depreciation Rs. 16,000 current zero-coupon
ÃÜã. 16,000, aÝȤ ÓÜÊPÜ ÚÜ ÃÜã. 1,34,000 Êæáà騆 Óæãàw bonds
depreciation Rs. 1,34,000 and the
ÊÜáñÜᤠC¯°ñÃÜ Ü ÊÜáãÆWÜÚí¨Ü B¨Ý¿á ÓÜíPæàñÜWÜÙÜá : income from other sources Rs. 10,000, Codes :
ÃÜã. 10,000, C¨ÝªWÜ PÜÃÝPÜÃO Ü æ ÊÜÐì
Ü (a) (b) (c) (d) the taxable income for the A. Y. 2014-15 (a) (b) (c) (d)
2014&15 PæR PÜÃÝPÜÐì Ü Oæ¿á B¨Ý¿áÊÜâ
(A) (i) (ii) (iii) (iv) will be (A) (i) (ii) (iii) (iv)
(A) ÃÜã. Óæã®æ°
(B) (ii) (iii) (iv) (i) (A) Rs. 0 (B) (ii) (iii) (iv) (i)
(B) ÃÜã. 10,000 (B) Rs. 10,000
(C) (iv) (iii) (ii) (i) (C) (iv) (iii) (ii) (i)
(C) ÃÜã. 1,00,000 (C) Rs. 1,00,000
(D) (iii) (ii) (iv) (i) (D) (iii) (ii) (iv) (i)
(D) ÃÜã. 1,10,000 (D) Rs. 1,10,000
70. ©ÊÝÚ¿Þ¨Ü ÓÜí¨Ü»ì Ü ¨ÜÈÉ Jí¨Üá PÜí±Ü¯¿á 70. Distribution of capital assets by a
68. ¨ÜêyÜ ÖæàÚPæ (A) : Jº PÜè
Ü ÝñÜ®Ü Jí¨Üá ZoPÜÊâÜ 68. Assertion (A) : Interest paid by one unit
ívÜÊÝÙÜ BÔ¤WÜÙÜ®Üá° ÖÜíb¨ÝWÜ, A¨Ü®Üá° company at the time of liquidation is not
C®æãí° ¨Üá ZoPÜPRæ Pæãor wx¿áá ÊÜhÝ ÊÜÞvÜÆá of an assessee to another unit is not
""ÊÜWÝìÊÜOæ '' Gí¨Üá ¿ÞÊÝWÜ ±ÜÄWÜ~ÓÜáÊÜâ©ÆÉ ? treated as transfer provided :
AÖÜìËÆÉ. allowed for deduction. i) assets are distributed in kind
i) ÊÜÓáÜ ¤ ÃÜã±Ü¨È
Ü É BÔ¤WÙÜ ®Ü áÜ ° ÖÜíb¨ÝWÜ
ñÜPÜìÊÝ¨Ü (R) : ÓÝÆ ívÜÊÝÙÜ¨Ü ÊæáàÇæ Reasoning (R) : Interest paid or payable ii) assets are distributed to the
±ÝÊÜ£Ô¨Ü A¥ÜÊÝ ±ÝÊÜ£ÓÜÇÝWÜáÊÜ wx¿áá ii) BÔ¤WÜÙÜ®Üá° ÍæàÃÜá¨ÝÃÜÄWæ ÖÜíb¨ÝWÜ on borrowed capital used in business is shareholders
ÊÜhÝÊÜÞvÜÆá AÖÜì˨æ. iii) ©ÊÝÚ¿Þ¨ÝWÜ BÔ¤WÜÙÜ®Üá° ÖÜíb¨ÝWÜ deductible. iii) assets are distributed on liquidation
ÓÜíPæàñÜWÜÙÜá : ÓÜíPæàñÜWÜÙÜá : Codes : Codes :
(A) (A) ÊÜáñÜᤠ(R) GÃÜvãÜ ÓÜÄ (A) (i) ÊÜÞñÜÅ (A) Both (A) and (R) are correct (A) (i) only
(B) (A) ÓÜÄÀá¨æ, B¨ÜÃæ (R) ÓÜÄÀáÆÉ (B) (i) ÊÜáñÜᤠ(ii) (B) (A) is correct and (R) is incorrect (B) (i) and (ii)
(C) (A) ÓÜÄÀáÆÉ , B¨ÜÃæ (R) ÓÜÄÀá¨æ (C) (ii) ÊÜáñÜᤠ(iii) (C) (A) is incorrect and (R) is correct (C) (ii) and (iii)
(D) (A) ÊÜáñÜᤠ(R) GÃÜvã
Ü ÓÜÄÀáÆÉ (D) (i), (ii) ÊÜáñÜᤠ(iii) (D) Both (A) and (R) are incorrect (D) (i), (ii) and (iii)
71. ±ÜÅ«Ý®ÜÊáÜ í£Å Ãܲàvæ E±ÜÍÊ Ü áÜ ®Ü ¯ ÊÜáñÜᤠ74. ¨ÜêyÜ ÖæàÚPæ (A) : Ëá. X »ÝÃÜñ¨
Ü È
Ü É g®ÜÊÄÜ 1, 71. The maximum deduction allowed in 74. Assertion (A) : Mr. X was born in India
±ÜÅ«Ý®ÜÊáÜ í£Å¿á ÃÝÑóà¿á E±ÜÍÊ Ü áÜ ®Ü ¯Wæ respect of donation to Prime Mnister’s
1954 ÃÜí¨Üá g®Ü¾ ñÝڨܮáÜ . B¨ÜªÄí¨Ü, AÊÜ®áÜ Drought Relief Fund and Prime Minister’s on 1-1-1954 and therefore, he is a
¨æà~Wæ PæãpÝrW,Ü ¯ÊÜÌÙÜ AÖÜìñÝ Êæãñܤ¨Ü ÊæáàÇæ
ÊÜhÝ ÊÜÞvÜáÊÜ ±ÜÅ£ÍÜñÜ ¨ÜÃÊ Ü âÜ PÜÅÊáÜ ÊÝX Jº ÃÜÖÊ
Ü ÝÔ ×Ä¿á ®ÝWÜÄPÜ. National Relief Fund (as a % of net resident senior citizen.
GÐÜÃr Ñ
Ü ¨
r æ? qualifying amount) is
ñÜPÜìÊÝ¨Ü (R) : ÊæáàÇæ ÖæàÚ¨ÜíñÜÖÜ Ëá. X Joár (A) 100% and 100% respectively Reasoning (R) : Mr. X, referred to above,
(A) PÜÅÊÞ Ü WÜñÊ Ü ÝX 100% ÊÜáñÜᤠ100%
(B) PÜÅÊÞ Ü WÜñÊ Ü ÝX 50% ÊÜáñÜᤠ50% ÃÜã. 3,00,000 B¨Ý¿áÊÜ®Üá° WÜÚÓÜáñݤ®.æ (B) 50% and 50% respectively
earned total income of Rs. 3,00,000 and
(C) 50% and 100% respectively
(C) PÜÅÊÞ Ü WÜñÊ Ü ÝX 50% ÊÜáñÜᤠ100% B¨ÜªÄí¨Ü AÊÜ®áÜ B¨Ý¿á¨Ü ÊæáàÇæ PÜÃÜ PæãvÜÆá
(D) 100% and 50% respectively therefore, is not liable to pay income-tax.
(D) PÜÅÊÞ Ü WÜñÊ Ü ÝX 100% ÊÜáñÜᤠ50% gÊÝ¸ÝªÃ®Ü ÝWÜáÊÜâ©ÆÉ.
72. The book profit of a partnership (minus) Codes :
72. Jí¨Üá ±ÝÆá¨ÝÄPæ ÓÜíÓ槿á ÇæPRÜ ¨ÝSÇæWÙÜ Ü ÓÜíPæàñÜWÜÙÜá : Rs. 1,00,000. The maximum amount
±ÜÅPÝÃÜ ÇÝ»ÜÊÜâ (–) ÃÜã. 1,00,000 WÜÙÜÑr¨æ. deductible in respect of remuneration to (A) Both (A) and (R) are correct
PÜÆÊÜáá 40(b) Aw¿áÈÉ PÜÃÝPÜÃO Ü æ ÊÜÐì
Ü (A) (A) ÊÜáñÜᤠ(R) GÃÜvã
Ü ÓÜÄÀáÊæ
partners under Section 40(b) w.e.f. the (B) (A) is correct and (R) is incorrect
2010&11 Äí¨Ü BPÜÄÓÜÖÜá¨Ý¨Ü ±ÝÆá¨ÝÃÜÃÜ (B) (A) ÓÜÄÀá¨æ, B¨ÜÃæ (R) ÓÜÄÀáÆÉ A. Y. 2010-11 is
ÓÜí»ÝÊÜ®¿ æ á WÜÄÐÜu Êæãñܤ (C) (A) is incorrect and (R) is correct
(C) (A) ÓÜÄÀáÆÉ , B¨ÜÃæ (R) ÓÜÄÀá¨æ (A) Rs. 1,00,000
(A) ÃÜã. 1,00,000 (B) Rs. Nil
(D) (A) ÊÜáñÜᤠ(R) GÃÜvã
Ü ÓÜÄÀáÆÉ (D) Both (A) and (R) are incorrect
(B) ÃÜã. Óæã®æ° (C) Rs. 1,50,000
(C) ÃÜã. 1,50,000 (D) Actual salary paid in excess of
75. Öݯ NãàÐÜOæ ±ÜñÅÜ Ê®Ü áÜ ° ¯WÜ©ñÜ ÓÜÊáÜ ¿á¨ÜÈÉ 75. Which of the following loss (or losses)
(D) ÃÜã. 1,50,000 XíñÜ ËáàÄ Pæãor ®æçg ÓÜíÙÜ Rs. 1,50,000
ÓÜÈÉÓ©
Ü ¨ÝªW,Ü D PæÙWÜ æ ÖæàÚ¨Ü ¿ÞÊÜ ®ÜÐÊ
rÜ âÜ cannot be carried forward if the return of
73. PæÙXÜ ®ÜÊâÜ WÜÙ®Ü áÜ ° Öæãí©Ô : 73. Match the following :
±Üqr – A ±Üqr – B A¥ÜÊÝ ®ÜÐÜrWÜÙÜ®Üá° ÊÜááí©®Ü PÜÃÝPÜÃÜOæ ÊÜÐÜìWÜÙÜÈÉ loss is not submitted in time ?
List – A List – B
a) PÜÆÊÜáá 80(D) i) GÇÝÉ PÜè Ü ÝñÜÃáÜ ÊÜhÝ ÊÜÞvÜáÊÜâ¨ÜPÝRX ÊÜááí¨ÜÙÛÜ Æá ÃÜáÊÜâ©ÆÉ ? a) Deduction u/s i) All assessees i) Business loss (speculation or
Aw¿áÈÉ ÊÜhÝ
i) ÊÜÂÊÜÖÝÃÜ©í¨Ý¨Ü ®ÜÐrÜ (Óæ³PÜãÂÇæàÍÜ®
A¥ÜÊÝ 80 D
otherwise)
b) PÜÆÊÜáá 80(E) ii) ÓÜÖPÜ ÝÄ ÓÜíZWÜÙáÜ
b) Deduction u/s ii) Co-operative
Aw¿áÈÉ ÊÜhÝ C¯°ñÃÜ Ü )
80 E societies ii) Capital loss
c) PÜÆÊÜáá 80(P) iii) ÊÜÂQ¤WÙÜ áÜ ÊÜáñÜᤠii) ívÜÊÝÙÜ ®ÜÐÜr c) Deduction u/s iii) Individuals and
Aw¿áÈÉ ÊÜhÝ AË»ÜP¤Ü ×í¨Üã iii) Loss from the activity of owning and
iii) ÓÜ«
³ ì
æ WÝX ÙÜÓáÜ ÊÜ PÜá¨ÜáÃæWÙÜ Ü SÄà© ÊÜáñÜᤠ80 P HUFs
PÜáoáíWÜÙáÜ d) Deduction u/s iv) Individuals only maintaining race horses
d) PÜÆÊÜáá 80(GGA) iv) ÊÜÂQ¤WÜÙÜá ÊÜÞñÜÅ ÓÝPÝ~PæÀáí¨Ü EípÝ¨Ü ®ÜÐÜr 80 GGA
Aw¿áÈÉ ÊÜhÝ Codes :
ÓÜíPæàñÜWÜÙÜá : Codes :
ÓÜíPæàñÜWÜÙÜá : (a) (b) (c) (d) (A) (i) and (ii)
(A) (i) ÊÜáñÜᤠ(ii)
(a) (b) (c) (d)
(A) (iii) (iv) (ii) (i) (B) (i) and (iii)
(A) (iii) (iv) (ii) (i) (B) (i) ÊÜáñÜᤠ(iii)
(B) (iv) (iii) (i) (ii)
(B) (iv) (iii) (i) (ii) (C) (ii) and (iii)
(C) (ii) ÊÜáñÜᤠ(iii) (C) (ii) (i) (iv) (iii)
(C) (ii) (i) (iv) (iii)
(D) (i) (iv) (iii) (ii) (D) (i), (ii) ÊÜáñÜᤠ(iii) (D) (i) (iv) (iii) (ii) (D) (i), (ii) and (iii)