Time : 2 Hours Max.

Marks: 100

ITI Paper IV (Office Procedure) (Without Books)

November 11th, 2022 (Shift 2 – 02.30 PM to 04.30 PM)

Important Instructions: All questions carry one mark each. For every incorrect
attempt 1/8th mark shall be deducted. In case of any doubt, the English version
may be taken as authentic. Wherever Assessment Year is not given, it may be taken
as A.Y. 2022-23. In case of doubt in respect of the answer, choose the most
appropriate option for the given question.

Page 1 of 27
1. What is the time limit for service of notice u/s
143(2) of the Income Tax Act for AY 2022-23:
a) Within 03 months from the end of the
financial year in which the return is
furnished.
b) Within 06 months from the end of the
financial year in which the return is
furnished.
c) Within 09 months from the end of the
financial year in which the return is
furnished.
d) None of the above.
2. In accordance with Guidelines for Compulsory
Selection of Return of Income during FY 2021-
22, which statement is incorrect.
(i) Where no return has been furnished in
response to notice u/s 148, the
jurisdictional assessing officer shall
issue notice u/s 142(1) and conduct the
assessment proceedings.
(ii) Where return has been furnished in
response to notice u/s 148, the
jurisdictional assessing officer shall
issue notice u/s 143(2) and conduct the
assessment proceedings.
(iii) Where no return has been furnished in
response to notice u/s 148, the
jurisdictional assessing officer shall
issue notice u/s 142(1) and NaFAC shall
take up the case for compulsory
scrutiny.
a) Both (i) and (iii) are incorrect
b) Only (ii) is incorrect
c) Both (i) and (ii) are incorrect
d) None of the above
3. For the purposes of section 148 and section
148A of Income Tax Act, the information with
the Assessing Officer which suggests that the
income chargeable to tax has escaped
assessment means:
(i) any information flagged in
accordance with the risk
management strategy formulated
by the Board from time to time
(ii) Any Final objection raised by the
Comptroller and Auditor General
of India.
(iii) Major Audit objection raised by
Internal Audit party.
fu/kkZj.k o”kZ 2022&23 ds fy, vk;dj
vf/kfu;e dh /kkjk 143(2) ds rgr uksfVl
dh lsok djus dh le;&lhek D;k gS\
a) ftl foÙkh; o”kZ esa fooj.kh
nkf[ky dh xbZ gS mldh lekfIr
ds rhu ekg ds Hkhrj
b) ftl foÙkh; o”kZ esa fooj.kh
nkf[ky dh xbZ gS mldh lekfIr
ds Ng ekg ds Hkhrj
c) ftl foÙkh; o”kZ esa fooj.kh
nkf[ky dh xbZ gS mldh lekfIr
ds ukS ekg ds Hkhrj
d) mijksDr esa ls dksbZ ugha
forh; o”kZ 2021&22 ds nkSjku vk;dj
fooj.kh ds vfuok;Z p;u fn’kkfunsZ’k ds
vuqlkj dkSu lk dFku vlR; gS&
(i) tc /kkjk 148 ds rgr tkjh
fd, x, uksfVl ds izR;qRrj esa
fooj.kh nkf[ky ugha dh xbZ gks
rks {ks=kf/kdkj dk fu/kkZj.k
vf/kdkjh /kkjk 142(1) ds rgr
uksfVl tkjh djsxk vkSj fu/kkZj.k
dk;Zokgh djsxk
(ii) tc /kkjk 148 ds rgr tkjh
fd, x, uksfVl ds izR;qRrj esa
fooj.kh nkf[ky dh xbZ gks] rks
{ks=kf/kdkj dk fu/kkZj.k vf/kdkjh
/kkjk 143(2) ds rgr uksfVl tkjh
djsxk vkSj fu/kkZj.k dk;Zokgh
djsxk
(iii) tgka /kkjk 148 ds rgr tkjh
fd, x, uksfVl ds izR;qRrj esa
fooj.kh nkf[ky ugha dh xbZ gks]
rks {ks=kf/kdkj dk fu/kkZj.k
vf/kdkjh /kkjk 142(1) ds rgr
uksfVl tkjh djsxk vkSj jk”Vªh;
igpku foghu fu/kkZj.k dsUnz
ekeysa dh vfuok;Z laoh{kk djsxk
a) (i) vkSj (iii) nksuksa xyr gS
b) dsoy (ii) xyr gS
c) (i) vkSj (ii) nksuksa xyr gS
d) mijksDr esa ls dksbZ ugha
vk;dj vf/kfu;e dh /kkjk 148 vkSj
148A ds iz;kstukFkZ fu/kkZj.k vf/kdkjh ds
ikl lwpuk tks ;g n’kkZrh gS fd
dj&;ksX; vk; fu/kkZj.k ls cp xbZ gS]
dk vFkZ gS&
(i) cksMZ+ }kjk le;≤ ij LFkkfir
dh xbZ tksf[ke izca/ku uhfr }kjk
¶ySx dh xbZ dksbZ lwpuk
(ii) Hkkjr ds egkys[kk fu;a=d }kjk
mBkbZ xbZ dksbZ vafre vkifÙk
(iii) vkarfjd ys[kk ijh{kk ikVhZ }kjk
mBkbZ xbZ cMh ys[kk vkifÙk
(iv) fu/kkZj.k vf/kdkjh dks vU; dkuwu
Page 2 of 27
 (iv) Information received by the
Assessing Officer from Other law
enforcing agencies.
a) Only (i) is correct.
b) (i), (ii), (iii) & (iv) are correct.
c) (ii), (iii) and (iv) are correct.
d) (i) & (ii) are correct.
4. Under section 148A of Income Tax Act, what is
the time limit for passing an order u/s 148A(d),
when response of the assessee has been received
under section 148A(c), to decide whether the
case is fit to issue notice u/s 148:
a) Within 01 month from the end of the
month in which response has been
received.
b) Within 01 month from the date on
which response is received.
c) Within 03 month from the end of the
month in which the response has been
received.
d) Within 30 days from the date on which
assessee response is received.
5. Section 148A of Income Tax Act does not apply
in which of the following cases:
(i) Cases related to search and seizure in
which a search is initiated
under section 132 on or after the 1st
day of April, 2021
(ii) The Assessing Officer is satisfied,
with the prior approval of the Joint/
Addl. Commissioner that any books
of account or documents, seized in a
search under section 132 , in case of
any other person on or after the 1st
day of April, 2021, pertain to the
assessee.
a) Only (i) is correct
b) Only (ii) is correct
c) (i) & (ii) are correct
d) None of the above
ykxw djus okys ,tsUlh ls izkIr
lwpuk
a) dsoy (i) lgh gS
b) (i), (ii), (iii) o (iv) lgh gS
c) (ii), (iii) o (iv) lgh gS
d) (i) Ok (ii) lgh gSA
vk;dj vf/kfu;e dh /kkjk 148 A ds
rgr] tc fu/kkZfjrh dk /kkjk 148 A(C)
ds rgr izR;qRRkj izkIr gks tkus ds ckn
;g fu/kkZfjr djuk fd D;k ekeyk /kkjk
148 ds rgr uksfVl tkjh djus ds
mi;qZDr gS] rks /kkjk 148A(d) ds rgr
vkns’k tkjh djus dh le;&lhek D;k
gS%
a) ftl ekg esa izR;qÙkj izkIr gqvk
gS] ml ekg dh lekfIRk ds ,d
ekg ds HkhrjA
b) ftl frfFk dks izR;qÙkj izkIr gqvk
gS] ml frfFk ds ,d ekg ds
HkhrjA
c) ftl ekg esa izR;qÙkj izkIr gqvk
gS] ml ekg dh lekfIr ds rhu
ekg ds HkhrjA
d) fu/kkZfjrh ds izR;qÙkj izkIRk gksus
dh frfFk ds 30 fnu ds HkhrjA
vk;dj vf/kfu;e dh /kkjk 148 A
fuEufyf[kr esa ls fdu ekeyksa esa ykxw
ugha gksrh gS&
(i) ryk'kh vkSj tCrh ls lacaf/kr ,sls
ekeys] ftlesa /kkjk 132 ds rgr
vFkok vizSy] 2021 ds izFke fnu
vFkok mlds ckn ryk’kh izkjaHk dh
tkrh gSA
(ii) la;qDr@vij vk;qDr dh iwoZ vuqefr
ls fdlh vU; O;fDr ds ekeys esa
fu/kkZj.k vf/kdkjh larq”V gS fd
vizSy] 2021 ds izFke fnu vFkok
mlds ckn] /kkjk 132 ds rgr dh
xbZ ryk’kh esa tCr fd, x, cgh
[kkrk vFkok nLrkost dk ekfyd
fu/kkZfjrh gh gSA
a) dsoy (i) lgh gSA
b) dsoy (ii) lgh gSA
c) (i) o (ii) lgh gSA
d) mijksDr esa dksbZ ugha
Page 3 of 27
6. Which of the following is a “Specified
authority” as defined under section 151 of the
Income Tax Act:
(i) Principal Commissioner of Income Tax
(ii) Chief Commissioner of Income Tax
(iii) Joint Commissioner of Income Tax
a) (i) & (iii) are correct
b) (ii) & (iii) are correct
c) (i) & (ii) are correct
d) (i) (ii) & (iii) are correct
7. The time limits for redressal of CPGRAMs is
fixed in Central Action Plan for FY 2021-22 as:
a) Within 15 days of receipt by CBDT
b) Within 30 days of receipt by CBDT
c) Within 15 days of receipt by Pr. CCIT
d) Within 90 days of receipt by CBDT
8. Consider the following statements as per
Central Action Plan for FY 2021-22
(i) Replies in Brought forward pendency
of Revenue Audit Objections and Draft
Paras pending as on 01.04.2021 shall
be sent by 31.12.2021.
(ii) Replies in Revenue Audit Objections
received after 01-04-2021 and where
the Audit objections have NOT been
accepted, shall be sent within two
months of its receipt.
a) Only (i) is correct
b) Only (ii) is correct
c) (i) & (ii) are correct
d) None of the above
9. Following issues should be contested before
appeal forums on merits notwithstanding that
tax effect is less than the monetary
limits specified in CBDT’s Instructions:
(i) Where the Constitutional validity of the
provisions of an Act or Rule is under
challenge
(ii) Where Internal Audit objection in the
case has been accepted by the
Department
(iii) Where addition relates to undisclosed
vk;dj vf/kfu;e dh /kkjk 151 ds
rgr fuEufyf[kr esa ls fdls ^^fofufnZ”V
izkf/kdkjh** ds :Ik esa ifjHkkf”kr fd;k
x;k gS%
(i) iz/kku vk;dj vk;qDrA
(ii) eq[; vk;dj vk;qDRkA
(iii) la;qDr vk;dj vk;qDrA
a) (i) o (iii) lgh gSA
b) (ii) o (iii) lgh gSA
c) (i) o (ii) lgh gSA
d) (i), (ii) o (iii) lgh gSA
foÙk o”kZ 2021&22 ds dsUnzh; dk;Z
;kstuk es CPGRAMs ls izkIr f’kdk;rksa
dks nwj djus gsrq fu;r dh xbZ
le;&lhek gS%&
a) dsUnzh; izR;{k dj cksMZ+ }kjk
izkfIr ds 15 fnuksa ds Hkhrj
b) dsUnzh; izR;{k dj cksMZ+ }kjk
izkfIr ds 30 fnuksa ds Hkhrj
c) iz/kku eq[; vk;dj vk;qDRk }kjk
izkfIr ds 15 fnuksa ds Hkhrj
d) dsUnzh; izR;{k dj cksMZ+ }kjk
izkfIr ds 90 fnuksa ds Hkhrj
for o”kZ 2021&22 ds dsUnzh; dk;Z
;kstuk ds vuqlkj fuEufyf[kr dFkuksa
ij fopkj djsa%&
(i) vxzsuhr dh xbZ yafcr jktLo
ys[kk&ijh{kk vkifRr;ksa rFkk
fnukad 01-04-2021 rd yafcr
MªkQV iSjk ds laca/k esa fnukad
31-12-2021 rd mÙkj Hkstk
tk,xk
(ii) fnukad 01-04-2021 ds mijkar
izkIr jktLo ys[kk&ijh{kk
vkifRr;ksa rFkk tgka ys[kk&ijh{kk
vkifRR;ksa dks Lohdkj ugha fd;k
x;k gS] ds laca/k esa mudh izkfIr
ls nks ekg ds Hkhrj mÙkj Hkstk
tk,xk
a) dsoy (i) lgh gS
b) dsoy (ii) lgh gS
c) (i) vkSj (ii) lgh gS
d) mijksDr esa ls dksbZ ugha
dsUnzh; izR;{k dj cksMZ+ ds funsZ’kksa esa
fofufnZ”V dj&izHkko dh ekSfnzd lhek ls
de gksus ds ckn Hkh fdlh vihyh; eap
ij fuEufyf[kr ekeyksa dk izfrokn
xq.kkxq.k vk/kkj ij fd;k tkuk pkfg,A
(i) tgka fdlh vf/kfu;e ;k fu;e
ds izko/kkuksa dh laoS/kkfudrk dks
pqukSrh nh xbZ gks
(ii) tgka fdlh ekeysa esa vakrfjd
ys[kk&ijh{kk vkifÙk dks foHkkx
Page 4 of 27
 foreign income
(iv) Cases where prosecution complaint has
been contemplated to be filed by the
Department
(v) Where Board’s order, Notification,
Instruction or Circular has been held to
be illegal or ultra vires.
a) (i), (ii), (iii) and (v) are correct
b) (i), (ii) and (iv) are correct
c) All are correct
d) (i), (iii) and (v) are correct
10. Central Action Plan for FY 2021-22 envisages
following objectives for TDS units in relation
with collection and reduction of arrear demand
by AO(TDS):
(i) 10% of Manual uploaded demand as
on 01.04.2021 by 31.03.2022.
(ii) 20% of short payment demand as on
01.04.2021 (System Generated) by
31.03.2022.
a) Only (i) is correct
b) Only (ii) is correct
c) (i) & (ii) are correct
d) None of the above
}kjk Lohd`fr nh xbZ gks
(iii) tgka tksMh xbZ vk; v?kksf”kr
fons’kh vk; ds laca/k esa gks
(iv) ,sls ekeysa tgka vfHk;kstu gsrq
f’kdk;r nk;j djuk foHkkx }kjk
fopkjk/khu gks
(v) tgka cksMZ dk vkns’k] vf/klwpuk]
funsZ’k ;k ifji= dks voS/k vFkok
vf/kdkj ds ckgj ik;k x;k gks
a) (i), (ii), (iii) vkSj (v) lgh gS
b) (i), (ii) vkSj (iv) lgh gS
c) lHkh lgh gS
d) (i), (iii) vkSj (v) lgh gS
foÙk o”kZ 2021&22 dh dsUnzh; dk;Z
;kstuk fu/kkZj.k vf/kdkjh (TDS) }kjk
laxzg.k vkSj cdk;k ekax dks de djus
ds laca/k esa TDS bZdkbZ;ksa ds
fuEufyf[kr mn~ns’;ksa ij fopkj djrk
gS%&
(i) fnukad 01-04-2021 rd
eSuqvy viyksM fd;s x;s ekax
dk 10% fnukad 31-03-2022
rd
(ii) fnukad 01-04-2021 rd
vYidkfyd Hkqxrku dh ekax dk
20% fnukad 31-03-2022 rd

a) dsoy (i) lgh gS

b) dsoy (ii) lgh gS
c) (i) vkSj (ii) lgh gS
d) mi;qZDRk esa ls dksbZugha
11. Sanction of specified authority is not necessary vk;dj vf/kfu;e dh /kkjk 148 ;k 148A
for issue of notice u/s 148 or 148A of the ds v/khu uksfVl tkjh djus ds fy;s
Income Tax Act fofufnZ”V izkf/kdkjh dk vuqeksnu
a) Within 3 years vko’;d ugha gS&
b) More than 3 years a) 3 o”kZ ds Hkhrj
c) Where there is no PCCIT
b) 3 o”kZ ls vf/kd gksus ij
d) None of the above
c) tgka iz/kku vk;dj vk;qDr ugha
gS
d) mi;qZDr esa ls dksbZ ugha
12. A female Government Servant can claim ,d ljdkjh efgyk deZpkjh Lo?kks”k.kk
reimbursement of medical expenses of her ds vk/kkj ij vius lkl&llqj ds
parents in law on the basis of self-declaration. fpfdRlk O;; dh izfriwfrZ dk nkok dj
How many times she can modify the ldrh gSA og ?kks”k.kk esa fdruh ckn
declaration. la’kks/ku dj ldrh gS\
a) ,d o”kZ esa ,d ckj
a) Once in every year.
b) Twice during the period of b) lsokdky ds nkSjku nks ckj
employment. c) lsokdky ds nkSjku ,d ckj
c) Only once during the period of d) lsokdky ds nkSjku vusdksa ckj
employment.
d) Any number of times during the
service period.
13. Whether the Government Servant under D;k fdlh fuyfEcr ljdkjh deZpkjh
suspension will be allowed to write dks foHkkxh; ijh{kk esa cSBus dh vuqefr
departmental examination? If so, when? nh tk;sxh&

Page 5 of 27
 a) tc fuyacu okil ys fy;k x;k
a) After the suspension is revoked. gks
b) After exonerated from the charges. b) tc vkjksi ls foeqDr gks x;k gks
c) If he fulfils all the conditions c) ;fn og ,slh ijh{kk fy[kus ds
prescribed for writing such fy, lHkh fu/kkZfjr ‘krksZa dks iwjk
examination.
d) None of the above.
djrk gks
d) mi;qZDr esa ls dksbZ ugha
14. As per CCS (Conduct) Rules, a Government CCS ¼dsUnzh; flfoy lsok½ vkpj.k
servant, in the bona fide discharge of his official fu;ekoyh ds vuqlkj] ,d ljdkjh
duties can publish a book or participate in a deZpkjh vius vf/kdkfjd dk;ksZa ds
public media as per Rule- ;FkkFkZ fu”iknu esa dksbZ fdrkc izdkf’kr
dj ldrk gS rFkk tu lapkj ek/;e ls
a) Rule 8(1)
b) Rule 8(2)
fdl fu;e ds rgr Hkkx ys ldrk gS
c) Rule 8(3) a) fu;e 8(1)
d) None of the above b) fu;e 8(2)
c) fu;e 8(3)
d) mijksDr esa ls dksbZ ugha
15. If a Government Servant wants to marry a ;fn dksbZ ljdkjh lsod fons’kh ukxfjd
foreign national, he or she should ls fookg djuk pkgrk gS rks mls
a) ljdkj ls iwokZuqefr izkIr djuk
a) Obtain prior permission from the
pkfg,
Government.
b) Apply to the Appropriate Authority b) vuqefr ysus ds fy, mfpr
seeking permission and wait till its izkf/kdkjh dks vkosnu djuk
grant. pkfg, ,oa Lohd`r gksus rd
c) Apply to the Government and wait for izrh{kk djuh pkfg,
reasonable time before marriage. c) fookg ls igys ljdkj dks
d) Intimate the Government forthwith vkosnu djuk pkfg, ,oa U;k;
after marriage. laxr le; dh izrh{kk djuh
pkfg,
d) fookg ds i'pkr vfoyEc ljdkj
dks lwpuk nsuk pkfg,
16. As per Rule 13(3) of the CCS (Conduct) Rules, dsUnzh; flfoy lsok ¼vkpj.k½ fu;ekoyh]
1964, a Government servant holding any Group 1964 ds fu;e 13(3) ds vuqlkj]
‘A’ or Group ‘B’ post shall not accept any gift lewg ‘A’ ;k lewg ‘B’ in /kkj.k djus
without the sanction of the Government, if the okys ljdkjh lsod dks ljdkj dh
value exceeds- eatwjh ds fcuk dksbZ migkj Lohdkj ugha
a) Rs. 10,000/-
djuk pkfg, ;fn mldk ewY; ls vf/kd
b) Rs. 5,000/- gks%&
c) Rs. 20,000/- a) 10]000@& :-
d) Rs. 15,000/- b) 5]000@& :-
c) 20]000@& :-
d) 15]000@& :-
17. As per CCS (CCA) Rules, 1965, which among dsUnzh; flfoy lsok (CCA) fu;ekoyh]
the following is a Major Penalty- 1965 ds vuqlkj fuEufyf[kr esa ls
dkSu eq[; n.M gS%&
a) Censure
a) fuank
b) Compulsory retirement
c) Withholding of promotion b) vfuok;Z lsokfuo`fr
d) Withholding of increments of pay c) izksUufr dks jksduk
d) osruo`f) dks jksdkuk
18. What is the ceiling limit for reimbursement of dksfoM+&19 iksftfVo ik;s x, CS (MA)
cost of ‘Pulse Oxymeter’ for the CS (MA) ykHkkFkhZ dks ^iYl vkWDlhehVj* dh
beneficiaries who have been tested positive for dher dh izfriwfrZ gsrq mPpre lhek
COVID-19? D;k gS\

Page 6 of 27
 a) 1]200@& :-
a) Rs.1,200/- b) 1]300@& :-
b) Rs.1,300/-
c) Rs.1,000/- c) 1]000@& :-
d) Rs.800/- d) 800@& :-

19. With a view to enable the administrative
authorities to keep a watch over transactions in
shares, securities, debentures or mutual fund
scheme etc by Government Servant, it has been
decided that an intimation under Rule 18(3) of
CCS (Conduct) Rules, 1964 may be sent to the
prescribed authority in respect of all
Government servants, if the total transactions in
shares, securities, debentures, mutual funds
scheme, etc. exceeds:
a) Three months' basic pay of Government
servant during the calendar year
b) Six months' basic pay of Government
servant during the calendar year
c) Three months' basic pay of Government
servant during the financial year
d) Six months' basic pay of Government
servant during the financial year
20. House Rent Allowance is granted to
government employees with reference to:
a) Place of Residence.
b) Place of duty.
c) Place of home town.
d) Place as declared/ desired by
employee.
21. W.e.f. 01.07.2017, House Rent Allowance is
paid at specified percentage of
a) Basic Pay
b) Basic Pay + DA
c) Basic Pay + NPA
d) Basic Pay + DA+NPA
22. During suspension, House Rent Allowance is
allowed at the rate of –
a) Nil
b) Rate that was drawn before suspension
for first 130 days after that by
furnishing certificate.
c) The specified percentage on the
amount of subsistence allowance.
d) None.
23. On temporary transfer, House Rent Allowance
is allowed at –
ljdkjh lsod }kjk ‘ks;jksa] izfriwfrZ;ksa]
fMcsaPkjksa ;k E;wpqvy QaMks vkfn esa
ysu&nsu ij utj j[kus gsrq iz’kklfud
izkf/kdkfj;ksa dks leFkZ djus dh n`f”V ls
lHkh ljdkjh lsodksa ds laca/k esa ;g
fu.kZ; fy;k x;k gS fd dsUnzh; flfoy
lsok ¼vkpj.k½ fu;ekoyh] 1964 ds
fu;e 18(3) ds varxZr fofgr izkf/kdkjh
dks lwpuk Hksth tk;s] ;fn ‘ks;jksa]
izfriwfrZ;ksa] fMcsapjksa ;k E;qpqvy QaM+ks
vkfn esa dqy ysu&nsu fuEu ls vf/kd
gksrk gS&
a) dSysaMj o”kZ ds nkSjku ljdkjh
lsod ds rhu ekg dk ewy osru
b) dSysaMj o”kZ ds nkSjku ljdkjh
lsod ds N% ekg dk ewy osru
c) forh; o”kZ ds nkSjku ljdkjh
lsod ds rhu ekg dk ewy osru
d) forh; o”kZ ds nkSjku ljdkjh
lsod ds N% ekg dk ewy osru
fdlds lanHkZ esa ljdkjh dkfeZdksa dks
edku fdjk;k HkRrk fn;k tkrk gS%&
a) fuokl&LFkku
b) M;wVh LFkku
c) x`g uxj
d) dkfeZd }kjk ?kksf”kr@okafNr LFkku
01-07-2017 ls ykxw] edku fdjk;k
HkRrk fdlds fofufnZ”V izfr’krrk ij nh
tkrh gS%
a) ewy osru
b) ewy osru $ egaxkbZ HkRrk (DA)
c) ewy osru $ xSj izSfDVl HkRrk
(NPA)
d) ewy osru $ egaxkbZ HkRrk (DA)
$ xSj izsfDVl HkRrk (NPA)
fuyacu ds nkSjku edku fdjk;k HkRrk
fdl nj ij fn;k tkrk gS%&
a) ‘kwU;
b) 30 fnu ds fy;s rFkk mlds ckn
izek.k&i= nsus ij fuyacu ls iwoZ
vkgfjr nj ij
c) thou fuokZg HkRrk dh jkf’k ij
fofufnZ”V izfr’krrk dh nj ij
d) dksbZ ugha
vLFkk;h LFkkukarj.k ds nkSjku x`g
fdjk;k HkÙkk fdl izdkj Lohd`r gksrk

Page 7 of 27

a) The old station rate.
b) The new station rate.
c) The old station rate for first 90 days &
the new station rate for beyond 90
days.
d) The new station rate for first 90 days &
the old station rate for beyond 90 days.
24. If husband & wife, both government employees,
share a private accommodation on, both are
allowed House Rent Allowance separately.
a) True.
b) False.
c) Only husband will get.
d) Only wife will get.
25. If a person is on medical leave, he can claim
House Rent Allowance -
a) Upto 8 months of leave with medical
certificate.
b) Upto 6 months of leave.
c) House Rent Allowance is not
permissible during medical leave.
d) None of the above.
26. If the child is admitted in the same class in
another school although the child has passed out
of the same class in previous school or in the
mid-session than how children education
allowance is regulated?
a) Child Education Allowance shall not
be reimbursable.
b) Child Education Allowance shall be
paid at half the eligible rate.
c) Child Education Allowance shall be
paid in full.
d) None.
27. What happens to the reimbursement of Children
Education allowance/Hostel subsidy if a child
fails in a particular class?
a) Reimbursement of Children Education
Allowance /Hostel subsidy will stop.
b) Reimbursement of Children Education
Allowance /Hostel subsidy will not be
granted for next five years.
c) Reimbursement of Children Education
Allowance /Hostel subsidy shall not be
stopped.
d) Reimbursement of Children Education
Allowance /Hostel subsidy for the
gS%&
a) iqjkus RkSukrh LFky dh nj ls
b) u, rSukrh LFky dh nj ls
c) igys 90 fnu ds fy, iqjkus
rSukrh LFky dh nj ls vkSj
blds ckn u, rSukrh LFky dh
nj ls
d) igys 90 fnu ds fy, u,
rSukrh LFky dh nj ls vkSj
blds ckn iqjkus rSukrh LFky dh
nj ls
;fn ifr iRuh nksuksa ljdkjh deZpkjh gS]
vkSj futh vkokl esa ,d lkFk jgrs gS]
rks nksukas dks x`g fdjk;k HkÙkk
vyx&vyx vuqeR; gksxk&
a) lgh
b) xyr
c) dsoy ifr dks izkIr gksxk
d) dsoy iRuh dks izkIr gksxk
;fn dksbZ O;fDr fpfdRlk vodk’k ij
gS] rks x`g fdjk;k HkÙkk dh nkosnkjh D;k
gksxh\
a) fpfdRlk izek.k i= ds lkFk
vodk’k ds 8 eghusa rd
b) vodk’k ds 6 eghusa rd
c) fpfdRlk vodk’k ds nkSjku] x`g
fdjk;k HkÙkk vuqeR; ugha gS
d) mi;qZDr esa ls dksbZ ugha
;fn fdlh cPps dks fo|ky; ls mÙkh.kZ
dh xbZ d{kk esa gh nwljs fo|ky; esa
iqu% izos’k fnyk;k tkrk gS rks cky
f’k{kk HkÙkk dk fu;eu fdl izdkj
gksxk\
a) cky f’k{kk HkÙkk izfriwfrZ ;ksX;
ugah gksxk
b) cky f’k{kk HkRrs dk Hkqxrku ns;
nj dh vk/kh nj ls fd;k tk,xk
c) cky f’k{kk HkRrs dk iw.kZ Hkqxrku
fd;k tk,xk
d) dksbZ ugha
;fn dksbZ cPpk fdlh d{kk esa vuqÙkh.kZ
gks tkrk gS rks cky f’k{kk HkÙkk@Nk=kokl
lgkf;dh dh izfriwrhZ dk D;k gksxk\
a) cky f’k{kk HkÙkk @ Nk=kokl
lgkf;dh dh izfriwrhZ jksd nh
tkrh gS
b) cky f’k{kk HkÙkk @ Nk=kokl
lgkf;dh dh izfriwrhZ vxys ikap
lky rd ugh dh tk,xh
c) cky f’k{kk HkÙkk @ Nk=kokl
lgkf;dh dh izfriwrhZ ugha jksxh
tk,xh
Page 8 of 27
 same class will not be sanctioned.
28. The Reimbursement of Child Education
Allowance /Hostel subsidy can be claimed only
for the two eldest surviving children which of
the following are exception to it?
a) Failure of sterilization operation, the
Child Education Allowance /Hostel
Subsidy would be admissible in respect
of children born out of the first
instance of such failure beyond the
usual two children norm.
b) Second child birth results in
twins/multiple births.
c) None
d) Both a and b
29. Which of the following is incorrect regarding
Children Education Allowance /Hostel subsidy?
a) The reimbursement of Children
Education Allowance shall be done just
once in a Financial year after
completion of the financial year.
b) Children Education Allowance /Hostel
subsidy can be claimed concurrently.
c) If both the spouses are government
servants, only one of them can avail
reimbursement under Children
Education Allowance /Hostel Subsidy.
d) Hostel subsidy is applicable only in
respect of the child studying in a
residential educational institution
located at least 100 kilometers for the
residence of the Government servant.
30. If a government servant is entitled to Leave
Travel Concession to Home tour, he can carry
forward the Leave Travel Concession to any
place in India for a block of four years only if?
a) He was under training outside India.
b) He was not permitted to avail the home
town Leave Travel Concession during
the block.
c) He has carried forward the Leave
Travel Concession to hometown in
respect of the second block of two
years within the block of four years.
d) None of the above.
d) mlh d{kk ds fy, cky f’k{kk
HkRrk @ Nk=kokl lgkf;dh dh
izfriwrhZ Lohd`r ugha dh tk,xh
cky f’k{kk HkÙkk @ Nk=kokl lgkf;dh
dh izfriwrhZ dk nkok dsoy nks thfor
T;s”B cPpksa ds fy, fd;k tk ldrk gSA
fuEu esa ls D;k blds viokn gS\
a) cU/;hdj.k ‘kY;fdz;k foQy jgus
ij bl izdkj dh foQyrk ds
izFke ekeysa esa iSnk gq, cPpksa ds
fy, lkekU; nks cPpksa ds vykok]
cky f’k{kk HkRrk@Nk=kokl
lgkf;dh Lohdk;Z gksxhA
b) ;fn] nwljs izlo ds nkSjku tqM+oka
@;k mlls vf/kd cPps tUe yss
ysa rks
c) dksbZ ugha
d) (a) vkSj (b) nksuksa
Ckky f’k{kk HkRrk@Nk=kokl lgkf;dh ds
laca/k esa fuEufyf[kr esa ls dkSu lk
xyr gS\
a) cky f’k{kk HkÙkk dh izfriwrhZ
foÙkh; o”kZ dh lekfIr ds mijkar
foÙk o”kZ esa dsoy ,d ckj gh
dh tk,xh
b) cky f’k{kk HkRrk@Nk=kokl
lgkf;dh dk nkok ,d lkFk
fd;k tk ldrk gS
c) ;fn ifRk iRuh nksukas ljdkjh
ukSdjh esa gS] rks muesa ls dsoy
,d gh cky f’k{kk HkRrk@Nk=kokl
lgkf;dh dh izfriwrhZ ds fy;s
nkok dj ldrk gS
d) Nk=kokl lgkf;dh dsoy rHkh
ns; gS] tc cPpk ljdkjh
deZpkjh ds fuokl ls de ls
de 100 fdyksehVj dh nwjh ij
fLFkr vkoklh; ‘kS{kf.kd laLFkku
eas i< jgk gks
;fn ,d ljdkjh deZpkjh x`g ;k=k gsrq]
NqV~Vh ;k=k fj;k;r dk gdnkj gS] rks
og pkj o”kZ ds CykWd ds fy, Hkkjr esa
fdLkh Hkh LFkku ds fy, NqV~Vh ;k=k
fj;k;r dks vxzsuhr dj ldrk gS]
;fn\
a) Okg Hkkjr ls ckgj izf’k{k.kk/khu
jgk gksa
b) mls CykWd ds nkSjku x`g uxj
NqV~Vh ;k=k fj;k;r ds ykHk dh
vuqefr u feyh gksa
c) mlus pkj o”kZ ds CykWd ds vanj]
nks lky ds nwljs CykWd ds lanHkZ
esa x`guxj NqV~Vh ;k=k fj;k;r
Page 9 of 27

31. If both the spouses are central government
servants, then
a) only wife can claim Home Travel
Concession.
b) Only Husband can claim Home Travel
Concession.
c) Both husband & wife can claim
concession separately for separate
home towns.
d) None.
32. Leave Travel Concession is not admissible
during which period of Leave?
a) Study Leave.
b) Casual Leave.
c) Maternity Leave.
d) Child Care Leave.
33. Which of the following statement is correct?
a) LTC is not admissible if the
Government servant is retiring in the
first month of the block years.
b) LTC is admissible even if the
Government servant is retiring in the
first month of the block years subject
to complete the return journey before
the date of retirement.
c) LTC is admissible even if the
Government servant is retiring in the
first month of the block years and it is
permitted to complete the return
journey even after the date of
retirement.
d) Both (b) and (c) are correct.
34. A Government servant on joining time shall be
regarded as on duty during that period and shall
be entitled to be paid joining time pay equal to
the pay which was drawn before relinquishment
of charges but not entitled for
a) House rent allowance
b) Dearness Allowance
c) Conveyance allowance
d) Compensatory allowance
35. Which one of the following allowances is not
allowed to the attendant/escort of the
Government servant with disabilities?
a) Mileage Allowance
dks vxzsuhr fd;k gks
d) mi;qZDRk esa ls dksbZ ugha
;fn ifr&iRuh nksuksa dsUnzh; ljdkj ds
deZpkjh gSa] rks&
a) dsoy iRuh gh x`g ;k=k fj;k;r
dk nkok dj ldrh gS
b) dsoy ifr gh x`g ;k=k fj;k;r
dk nkok dj ldrk gS
c) ifRk vkSj iRuh nksuksa vyx&vyx
x`g uxj gsrq vyx&vyx
fj;k;r dk nkok dj ldrs gS
d) dksbZ ugha
vodk'k dh fdl vof/k ds nkSjku
vodk’k ;k=k fj;k;r Lohdk;Z ugha gS\
a) v/;;u vodk’k
b) vkdfLed vodk’k
c) izlwfr vodk’k
d) f’k’kq ns[kHkky vodk’k
fuEufyf[kr es ls dkSu lk dFku lgh
gS\
a) ;fn ljdkjh deZpkjh Cykd o”kZ
ds igys ekg esa lsokfuo`Ùk gks
jgk gS rks vodk’k ;k=k fj;k;r
Lohdk;Z ugha gSA
b) ;fn ljdkjh deZpkjh Cykd o”kZ
ds igys ekg esa lsokfuo`Ùk gks
jgk gS rks Hkh vodk’k ;k=k
fj;k;r Lohdk;Z gS c’krsZa og
viuh okilh ;k=k lsokfuo`Ùk dh
frfFk ls igys iw.kZ dj ysa
c) ;fn ljdkjh deZpkjh Cykd o”kZ
ds igys ekg esa lsokfuo`Ùk gks
jgk gS vkSj mls lsokfuo`fÙk dh
frfFk ds ckn okilh ;k=k iwjh
djus dh vuqefr nh xbZ gS rks
Hkh mls vodk’k ;k=k fj;k;r
Lohdk;Z ugha gSA
d) (b) vkSj (c) nksuksa lgh gS
ljdkjh deZpkjh dks dk;Zxzg.k ds le;
dh vof/k ds nkSjku M;wVh ij ekuk
tk,xk vkSj og dk;ZHkkj R;kx djus ls
iwoZ vkgfjr fd;s x;s osru ds cjkcj
osru dks dk;ZHkkj xzg.k djus ds le;
izkIr djus dk gdnkj gksxk ijarq og
fuEufyf[kr dk gdnkj ugha gS%&
a) x`g fdjk;k HkÙkk
b) egaxkbZ HkÙkk
c) okgu HkÙkk
d) izfrdj HkÙkk
fnO;kax ljdkjh deZpkjh ds ifjpkjd@
vuqj{kd dks fuEufyf[kr esa ls dkSu ls
HkRrs dh vuqefr ugha gS\
Page 10 of 27
 b) Daily allowance a) ehy HkRrk
c) The actual cost of travelling b) nSfud HkRrk
d) None of these allowances allowed
c) ;k=k dh okLrfod ykxr
d) buesa ls fdlh HkRrs dh vuqefr
ugha gS
36. A Government Servant not entitled for ljdkjh deZpkjh dks fdlds fy, ;k=k
travelling allowance HkRrs dh vuqefr ugha gS\
(i) For obtaining fitness certificate (i) LoLFkrk ¼fQVusl½ izek.k i=
(ii) For obtaining health certificate izkIr djus ds fy,
(iii) For appearing before a Medical Board (ii) LokLF; izek.k i= izkIr djus ds
(iv) For Halts on the journey
fy,
a) (i) and (ii) only (iii) eSfMdy cksMZ+ ds le{k mifLFkr
b) (iii) and (iv) only gksus ds fy,
c) (i), (ii) and (iii) only (iv) ;k=k ds nkSjku iMko ds fy,
d) (i), (ii), (iii) and (iv) a) dsoy (i) vkSj (ii)
b) dsoy (iii) vkSj (iv)
c) dsoy (i), (ii) vkSj (iii)
d) dsoy (i), (ii), (iii) vkSj (iv)
37. W.e.f. 15.06.2021, the time limit for submission fnukad 15-06-2021 ls lsokfuo`fÙk ij
of claims for TA on Retirement is: ;k=k HkRrk ds nkoksa dks izLrqr djus dh
le;&lhek D;k gS\
a) 60 days
a) 60 fnu
b) 360 days
c) 90 days b) 360 fnu
d) 180 days c) 90 fnu
d) 180 fnu
38. In the definition of family for the purpose of LFkkukarj.k ij ;k=k HkRrk ds iz;kstu
Travelling allowance on Transfer, the necessary gsrq ifjokj dh ifjHkk”kk esa] ifjokj ds
condition/conditions for other members of the vU; lnL;ksa ¼thoulkFkh ls brj½ ds
family (not spouse) is/are laca/k esa vko’;d ‘krZ@’krsZa D;k gSa\
a) Residing with
a) LkkFk jgrk gks
b) Wholly dependent b) iw.kZr;k fuHkZj gks
c) Both (a) and (b) c) (a) rFkk (b) nksuksa
d) None of the above d) mi;qZDRk esa ls dksbZ ugha
39. An addition, of the nature of pay, to the fo'ks”k dfBu izd`fr ds drZO;ksa ;k dk;Z
emoluments of a post or of a Government esa ;k mRrjnkf;Roksa esa fof’k”V ifjo/kZu
servant, granted in consideration of the dks /;ku esa j[kdj in ;k ljdkjh
especially arduous nature of the duties or a deZpkjh dh ifjyfC/k;ksa esa iznku fd,
specific addition to the work or responsibility is x, osru esa ifjo/kZu dks &&& dgk
called
tkrk gS&
a) Special Pay a) fo'ks”k osru
b) Difficulty pay b) dfBu osru
c) Extra Pay c) vfrfjDr osru
d) Specific Pay d) fof’k”V osru
40. Please read the statements given below and then d`i;k uhps fn, x, dFkuksa dks i<sa vkSj
answer which of the options is correct? mRrj nsa fd dkSu lk fodYi lgh gS\
dFku A & ekuns; dk vFkZ gS ljdkjh
Statement A: Honorarium means a recurring or deZpkjh dks Hkkjr dh lesfdr fuf/k ;k
non-recurring payment granted to a Government
jkT; dh lesfdr fuf/k ;k la?k jkT;
servant from the Consolidated Fund of India or
the Consolidated Fund of a State or the
{ks= dh lesfdr fuf/k esa ls fo’ks”k dk;Z
Consolidated Fund of a Union Territory as gsrq ;nkdnk ;k le;&le; ij gksus
remuneration for special work of an occasional okyh izd`fr ds fof’k”V dk;Z gsrq
or intermittent character {kfriwfrZ ds :Ik esa iznku fd;k x;k
vkorhZ ;k vukorhZ HkqxrkuA
Page 11 of 27
 Statement B: Fee means a recurring or non-
recurring payment to a Government servant
from a source other than the Consolidated Fund
of India, or the Consolidated Fund of a State or
the Consolidated Fund of a Union Territory
whether made directly to the Government
servant or indirectly through the intermediary of
Government
a) Both Statement A and Statement B are
correct
b) Both Statement A and Statement B are
incorrect
c) Statement A is correct and Statement B
in incorrect
d) Statement B is correct and Statement A
in incorrect
41. Which of the following is incorrectly matched
with respect to the Classification of transactions
in Government Accounts?
a) The Major Heads of account -
Functions of Government
b) The Minor Heads of account - Identify
the programmes undertaken
c) The Sub Head - denotes sub scheme
d) The Object Head - represent the
primary unit of appropriation showing
the economic nature of expenditure
42. The GeM portal shall be utilized by the
Government buyers for direct on-line purchases
through any of the available suppliers on the
GeM, meeting the requisite quality,
specification and delivery period
a) up to Rs.50,000/-
b) up to Rs.20,000/-
c) up to Rs.30,000/-
d) up to Rs.40,000/-
43. Rule 48 of the Central Government (Receipts
and Payments) Rules, 1983 states that a request
for the issue of a cheque in lieu of a cheque
alleged to be lost, may be entertained if the
request is received by the Pay and Accounts
Officer or Accounts Officer or cheque-drawing
D.D.O. who had issued the original cheque,
within a period of ........ from the date of issue of
the original cheque, irrespective of the date on
which the relevant claim had accrued:
a) Six months
b) Nine months
c) One Year
d) Three months
dFku B & ‘kqYd dk vFkZ gS ljdkjh
deZpkjh dks Hkkjr dh lesfdr fuf/k ;k
jkT; dh lesfdr fuf/k ;k l?ak jkT;
{ks= dh lesfdr fuf/k ls brj fdlh
vU; lzksr ls pkgs izR;{k ;k ljdkj ds
e/;LFk ds ek/;e ls vizR;{k :Ik ls
fd;k x;k vkorhZ ;k vukorhZ HkqxrkuA
a) dFku A vkSj dFku B nksuksa lgh
gS
b) dFku A vkSj dFku B nksuksa xyr
gS
c) dFku A lgh gS vkSj dFku B
xyr gSa
d) dFku B lgh gS vkSj dFku A
xyr gSa
ljdkjh ys[kk laO;ogkjska ds oxhZdj.k ds
vuqlkj fuEu esa ls dkSu lk feyku
xyr gS?
a) eq[; ys[kk ‘kh”kZ & ljdkj ds
izdk;Z
b) y?kq ys[kk ‘kh”kZ & py jgs
dk;Zdzeksa dh igpku
c) mi ‘kh”kZ & mi ;kstuk dks
fufnZ”V djuk
d) oLrq ‘kh”kZ & fofu;kstu dh
ekSfyd bZdkbZ dk izfrfuf/kRo
djrh gS tks O;; dh vkfFkZd
izd`fr dks fn[kkrh gS
GeM iksVZy dk mi;ksx ljdkjh [kjhnkjksa
}kjk GeM ij miyC/k fdlh Hkh
vkiwfrZdrkZ ds ek/;e ls lh/ks vkWuykbu
[kjhn ds fy, fd;k tkrk gS] tks
visf{kr xq.kork] fofunsZ’k vkSj forj.k
vof/k dks iwjk djrk gSA
a) 50]000@& :- rd
b) 20]000@& :- rd
c) 30]000@& :- rd
d) 40]000@& :- rd
dsUnzh; ljdkj ¼izkfIr;k¡ ,oa Hkqxrku½
fu;e] 1983 ds fu;e 48 ds vuqlkj
dfFkr rkSj ij xqe gks x, psd ds
,ot esa psd tkjh djus ds fuosnu dks
lquk tk ldrk gS vxj] Hkqxrku ,oa
ys[kk vf/kdkjh vFkok ys[kk vf/kdkjh ;k
psd vkgj.k djus okyk Mh-Mh-vks- ]
ftlus ewy psd tkjh fd;k Fkk] dks ;g
vuqjks/k ewy psd tkjh gksus dh frfFk ls
&&& dh le; vof/k ds vanj izkIr gks
tkrk gS] fcuk bl ‘kRkZ ds fd lacaf/kr
nkok fdl frfFk dks izksn~Hkwr gqvkA
a) Ng eghusa
b) UkkS eghusa
Page 12 of 27

44. Which of the following is incorrectly matched?
a) Consolidated Fund of India - Article
266(1) of the Constitution of India
b) Contingency Fund of India - Article
267(1) of the Constitution of India
c) Public Account of India - Article 266(2) of
the Constitution of India
d) None of the Above
45. For the purpose of Revenue Audit, the major
audit objection is the one where the revenue
effect is:
a) Rs. 2,00,000/- or more for the purpose
of Corporation Tax and Income Tax.
b) Rs. 4,00,000/- or more for the purpose
of Corporation Tax and Income Tax.
c) Rs. 8,00,000/- or more for the purpose
of Corporation Tax and Income Tax.
d) Rs. 10,00,000/- or more for the purpose
of Corporation Tax and Income Tax.
46. What is the monetary ceiling of write-off of
irrecoverable dues by the DCIT/ACIT:
a) Demand over Rs 5000/- and upto Rs
25,000/-
b) Demand over Rs 25,000/- and upto Rs
1,00,000/-
c) Demand over Rs 1,00,000/- and upto
Rs 10,00,000/-
d) Demand over Rs 10,00,000/- and upto
Rs 25,00,000/-
47. What is the constitution of “Sub-zonal or
regional committee” for write-off of demand?
a) 3 officers of level of Addl. CIT
b) 3 officers of level of CIT
c) 3 officers of level of CCIT
d) None of the above
48. Circular No.3/2018 dated 11/07/2018 defines
the monetary limits of tax effect up to which
appeals shall not be filed. Which of the
c) ,d o”kZ
d) rhu eghusa
fuEu esa ls dkSu lk feyku xyr gS\
a) Hkkjr dh lafpr fuf/k & Hkkjrh;
lafo/kku dk vuqPNsn 266¼1½
b) Hkkjrh; vkdfLedrk fuf/k &
Hkkjrh; lafo/kku dk vuqPNsn
267 ¼1½
c) Hkkjrh; yksd ys[kk & Hkkjrh;
lafo/kku dk vuqPNsn 266¼2½
d) mijksDr esa ls dksbZ ugha
jktLo ys[kk&ijh{kk ds mn~ns’; ds fy,
xaHkhj ys[kk ijh{kk vkifÙk;k¡ og gS tgka
jktLo ifj.kke gS%
a) vk;dj ,oa fuxe dj ds
mn~ns’; ls 2]00]000@& :- ;k
blls vf/kd
b) vk;dj ,oa fuxe dj ds
mn~ns’; ls 4]00]000@& :- ;k
blls vf/kd
c) fuxe dj ,oa vk;dj ds
mn~ns’; ls 8]00]000@& :- ;k
blls vf/kd
d) fuxe dj ,oa vk;dj ds
mn~ns’; ls 10]00]000@& :- ;k
blls vf/kd
mi&vk;dj vk;qDr @lgk;d vk;dj
vk;qDr }kjk viwj.kh; cdk;k ds cV~Vs
[kkrs esa Mkyus dh ekSfnzd lhek D;k
gS\
a) 5]000@& :- ls vf/kd rFkk
25]000@& : rd dh ekax
b) 25]000@& :- ls vf/kd rFkk
1]00]000@& : rd dh ekax
c) 1]00]000@& :- ls vf/kd rFkk
10]00]000@& : rd dh ekax
d) 10]00]000@& :- ls vf/kd
rFkk 25]00]000@& : rd dh
ekax
ekax dks cV~Vs [kkrs esa Mkyus ds fy,
^mi&vkapfyd ;k {ks=h; desVh* dk
laxBu D;k gksxk\
a) vij vk;dj vk;qDr Lrj ds
rhu vf/kdkjh
b) vk;dj vk;qDr Lrj ds rhu
vf/kdkjh
c) eq[; vk;dj vk;qDr Lrj ds
rhu vf/kdkjh
d) mijksDr esa ls dksbZ ugha
fnukad 11-07-2018 dk ifji= la[;k
3@2018] dj izHkko dh vkfFkZd lheka,
Page 13 of 27
 following statements are true? tgka rd vihy nkf[ky ugha dh tk
a) Appeal before Supreme Court- Tax ldrh dks ifjHkkf”kr djrk gS fuEu esa
effect in the case exceeds 50,00,000/-
ls dkSu&lk dFku lR; gS%&
b) Appeal u/s 260A before High Court-
a) lqizhe dksVZ ds le{k vihy &
Tax effect in the case exceeds
25,00,000/-
vxj dj izHkko 50]00]000@&
c) Appeal before Appellate Tribunal- Tax ls Åij pyk tkrk gS
effect in the case exceeds 20,00,000/-b) /kkjk 260A ds rgr gkbZ dksVZ ds
d) All of the above le{k vihy & vxj dj izHkko
25]00]000@& ls Åij pyk
tkrk gS
c) vihyh; vf/kdj.k ds le{k
vihy & vxj dj izHkko
20]00]000@& ls Åij pyk
tkrk gS
d) mijksDr lHkh
49. A Tax recovery Certificate (TRC) is drawn by dj olwyh vf/kdkjh }kjk fdl fu;e ds
the Tax Recovery Officer (TRO) under: rgr dj olwyh izek.k i= tkjh fd;k
tkrk gS
a) Section 222 r.w. Rule 115
a) fu;e 115 dh lgifBr /kkjk
b) Section 222 (1) r.w. Rule 117B
c) Section 222 r.w. Rule 115B
222
d) Section 222(1) r.w. Rule 115 b) fu;e 117B dh lgifBr /kkjk
222 (1)
c) fu;e 115B dh lgifBr /kkjk
222
d) fu;e 115 dh lgifBr /kkjk 222
(1)
50. Notice of demand under Section 156 for /kkjk210(3) / 210 (4) ds varxZr vfxze dk
payment of advance tax under 210(3) / 210 (4) Hkqxrku ds fy, /kkjk 156 ds varxZr
ekax dk uksfVl
a) Form No 28
a) QkeZ la[;k 28
b) Form No 27E
c) Form No 35 b) QkeZ la[;k 27E
d) Form No 45 c) QkeZ la[;k 35
d) QkeZ la[;k 45
51. To reduce or waive the amount of interest paid /kkjk 220 (2A) ds rgr] fdlh fu/kkZfjrh
or payable by an assessee as per section 220 }kjk iznÙk ;k Hkqxrku ;ksX; C;kt dh
(2A), which following conditions need not be jkf’k dks de djus ;k ekQ djus ds
satisfied: fy;s( fuEufyf[kr esa ls fdl ‘krZ dk
gksuk vfuok;Z ugha gS%&
a) Payment of such amount would cause
genuine hardship to the assessee a) ,slh jkf’k ds Hkqxrku ls
b) Default in the payment of the amount fu/kkZfjrh dks okLro esa dfBukbZ
on which interest has been paid gksxh
or payable under the said sub section b) mDr mi&/kkjk ds rgr] ftl
was due to the circumstances beyond jkf’k ij C;kt fn; x;k gS
the control of the assessee vFkok Hkqxrku ;ksX; gS] ml jkf’k
c) The assessee has co-operated in any ds Hkqxrku esa gqbZ pwd fu/kkZfjrh
enquiry relating to the assessment or
ds fu;a=.k ls ckgj gqbZ
any proceeding for the recovery of any
amount due from him
ifjfLFkfr;ksa ds dkj.k gqbZ
d) The appellate orders are passed in c) fu/kkZfjrh dh vksj ls ns; fdlh
favor of assessee. jkf’k dh olwyh dh fdlh Hkh
dk;Zokgh ;k dj&fu/kkZj.k laca/kh
iwNrkN esa] fu/kkZfjrh us lg;ksx
fn;k gS
d) fu/kkZfjrh ds i{k esa vihyh;

Page 14 of 27
 vkns’k ikfjr fd;s x;s gSa
52. What is the maximum time period that can be /kkjk 142(2A) ds fy;s funZs’k tkjh gksus ds
allowed by the Assessing Officer to submit the ckn] ys[kk&ijh{kk fjiksVZ nkf[ky djus ds
audit report once a direction is issued for fy;s] fu/kkZj.k vf/kdkjh vf/kdre fdrus
142(2A)? fnu dh le;&lhek vuqer dj ldrk
gS\
a) 30 days from the date on which the
direction under Section 142(2A) is a) fu/kkZfjrh }kjk /kkjk 142(2A) ds
received by the assessee. rgr tkjh funZs’k dh izkfIr dh
b) 60 days from the date on which the rkjh[k ls 30 fnu
direction under Section 142(2A) is b) fu/kkZfjrh }kjk /kkjk 142(2A) ds
received by the assessee. rgr tkjh funZs’k dh izkfIr dh
c) 120 days from the date on which the rkjh[k ls 60 fnu
direction under Section 142(2A) is
received by the assessee.
c) fu/kkZfjrh }kjk /kkjk 142(2A) ds
d) 180 days from the date on which the rgr tkjh funZs’k dh izkfIr dh
direction under Section 142(2A) is rkjh[k ls 120 fnu
received by the assessee. d) fu/kkZfjrh }kjk /kkjk 142(2A) ds
rgr tkjh funsZ’k dh izkfIr dh
rkjh[k ls 180 fnu
53. Which is the certificate to be drawn by the Tax dj olwyh vf/kdkjh }kjk] fxj¶rkjh
Recovery Officer for issuing a warrant of arrest? okjaV tkjh djus ds fy;s] dkSu lk
izek.k&i= rS;kj djuk visf{kr gS\
a) Form No ITCP 16
a) QkeZ uEcj ITCP 16
b) Form No ITCP 19
c) Form No ITCP 26 b) QkeZ uEcj ITCP 19
d) Form No ITCP 27 c) QkeZ uEcj ITCP 26
d) QkeZ uEcj ITCP 27
54. The time period in which the order of /kkjk 281B (1) ds rgr vafre dqdhZ vkns’k
provisional attachment under 281B(1) would be dh le;&vof/k D;k gS\
in force: a) /kkjk 281B(1) ds rgr vkns’k tkjh
a) one month from the date of the order
gksus dh rkjh[k ls ,d eghukA
made under 281B(1)
b) three months from the date of the order b) /kkjk 281B(1) ds rgr vkns’k tkjh
made under 281B(1) gksus dh rkjh[k ls rhu eghusA
c) six months from the date of the order c) /kkjk 281B(1) ds rgr vkns’k tkjh
made under 281B(1) gksus dh rkjh[k ls Ng eghusA
d) one year from the date of the order d) /kkjk 281B(1) ds rgr vkns’k tkjh
made under 281B(1)
gksus dh rkjh[k ls ,d o”kZA
55. fnukad 15 twu dks ;k mlls igys]
What is the percentage of advance tax to be paid
by the companies (other than the eligible daifu;ksa ¼/kkjk 44AD eas mfYyf[kr ik=
assesses as referred under Section 44AD) on or fu/kkZfjfr;ksa dks NksM+dj½ }kjk fdrus
before 15th June: izfr’kr dk vfxze dj Hkqxrku fd;k
tkuk visf{kr gS\
a) Not less than 10% on or before 15th
June a) 15 twu ;k mlls igys] de ls
b) Not less than 15% on or before 15 th de 10%
June b) 15 twu ;k mlls igys] de ls
c) Not less than 20% on or before 15th de 15%
June c) 15 twu ;k mlls igys] de ls
d) Not less than 25% on or before 15th de 20%
June
d) 15 twu ;k mlls igys] de ls
de 25%
56. All monetary transactions should be entered in lHkh ekSfnzd ysu&nsu gksrs gh &&& esa
the ________ as soon as they occur and attested ntZ fd, tkus pkfg, vkSj psd ds Vksdu
by the ________ in token of check. esa &&&& }kj lR;kfir fd, tkus
pkfg,A
a) Cash book & Head of the Office

Page 15 of 27
 b) Pay & Allowance Register & Head of a) jksdM+ cgh o dk;kZy; izeq[k
the Office b) osru HkÙkk cgh o dk;kZy; izeq[k
c) Cash Book & Head of the Department
d) Pay & Allowance Register & Head of c) jksdM+ cgha rFkk foHkkxk/;{k
the Department d) osru o HkÙkk cgh rFkk
foHkkxk/;{k
57. Each DDO is required to maintain separate izR;sd vkgj.k ,oa forj.k vf/kdkjh
register for expenditure in: fuEu [kpksZa esa i`Fkd jftLVj j[kuk
a) Form GFR 10 visf{kr gS&
b) Form GFR 5
a) QkeZ GFR 10
c) Form GFR 18
d) None of the above b) QkeZ GFR 5
c) QkeZ GFR 18
d) mi;qZDr esa ls dksbZ ugha
58. In case of an incorrect entry made in the Cash jksdM+ cgh esa xyr izfof”Vh gks tkus ij
Book, the following should be done: fuEufyf[kr fd;k tkuk pfkg,%&
(i) Erase the incorrect entry and make (i) iqjkuh izfof”Vh dks feVkdj] ubZ
fresh entry izfof”Vh dj nsuh pkfg,
(ii) Cancel the entry with red ink (ii) izfof”Vh dks yky L;kgh ls jn~n
(iii) Cancel the entry by drawing the pen
through it
dj nsuk pkfg,
(iv) Inserting the correct entry in red pen (iii) izfof”Vh ds mij ,d ykbZu yxkrs
between the lines gq,] mls jn~n dj nsuk pfkg,
(v) DDO should initial every corrected (iv) yky L;kgh ls] nks ykbZuksa ds
entry chp esa] lgh izfof”Vh dj nsuh
(vi) DDO should date his initial on every pkfg,
corrected entry (v) Bhd dh xbZ izR;sd izfof”Vh ij
Mh-Mh-vks- ds vn~;{kj gksus pkfg,
a) (i), (v) &(vi) (vi) izR;sd Bhd dh xbZ izfof”Vh ij
b) (ii), (iv), (v) &(vi) Mh-Mh-vks- ds vn~;{kj ds
c) (i), (iv), (v) &(vi)
lkFk&lkFk ml ij rkjh[k Hkh
d) (iii), (iv), (v) &(vi)
fy[kh tkuh pkfg,
a) (i), (v) o (vi)
b) (ii), (iv), (v) o (vi)
c) (i), (iv), (v) o (vi)
d) (iii), (iv), (v) o (vi)
59. With regard to Cash Book, which of the jksdM+ cgha ds lanHkZ esa fuEu esa ls D;k
following is correct? lgh gS?
(i) Cash Book is maintained in Form (i) jksdM+ cgh QkeZ GAR3/TR 4 esa j[kh
GAR3/TR 4 tkrh gS
(ii) Cash Book should not be bound (ii) jksdM+ cgh dks ftYncan ugha
(iii) Cash Book page should be hand
numbered
djuk pkfg,
(iv) Record of certificate of account should (iii) jksdM+ cgh ij i`”Bksa dh la[;k
be on the first page of cash book gLrfyf[kr gksuh pkfg,
(v) All monetary transactions have to be (iv) ys[kk izek.k i=ksa dk fooj.k]
entered in the Cash Book ys[kk cgha ds izFke i`”B ij gksuk
(vi) The cash balance in the Cash Book pkfg,
should be verified every fortnight (v) lHkh ekSfnzd ysusnsu dh jksdM+
cgh esa izfof”V djuh pkfg,
(vi) jksdM+ cgh es udn ‘ks”k dks
a) (i), (ii), (iii), (iv) & (v) izR;sd i[kokMs+ esa lR;kfir
b) (ii), (iii), (iv), (v) & (vi)
djokuk pkfg,
c) (i), (ii), (iv), (v) & (vi)
a) (i), (ii), (iii), (iv) vkSj (v)
d) (i), (iv), (v) & (vi)
b) (ii), (iii), (iv), (v) vkSj (vi)
c) (i), (ii), (iv), (v) vkSj (vi)
d) (i), (iv), (v) vkSj (vi)
60. Which of the following is true with regard to the vkgj.k ,oa laforj.k vf/kdkjh }kjk tkjh

Page 16 of 27
 Last Pay Certificate issued by the DDO? vafre osru izek.k&i= ds lanHkZ esa
fuEufyf[kr esa ls D;k lgh gSa?
(i) Issued on account of Regular Transfer (i) fu;fer LFkkukarj.k ij tkjh
(ii) Issued on account of Deputation fd;k tkrk gS
(iii) Issued on account of Foreign (ii) izfrfu;qfDr gksus ij tkjh fd;k
Posting/Service
(iv) Issued on account of Loan Basis
tkrk gS
Transfer (iii) fons’k esa rSukrh@lsok ds le;
tkjh fd;k tkrk gS
a) (i), (ii) & (iv) (iv) yksu vk/kkfjr LFkkukarj.k gksus ij
b) (ii), (iii) & (iv) tkjh fd;k tkrk gS
c) All of the above a) (i), (ii) vkSj (iv)
d) (i), (ii), (iii) b) (ii), (iii) vkSj (iv)
c) mi;qZDr lHkh
d) (i), (ii), (iii)
61. Which of the following are correctly matched? fuEufyf[kr esa ls dkSu ls lqesfyr gSa?
i) Cash-Book G.A.R. 3 (i) jksdM+ cgh G.A.R. 3
ii) Last Pay Certificate G.A.R. 2 (ii)vafre osru izek.k i= G.A.R. 2
iii) Pay Bill G.A.R. 1 (iii)osru fcy G.A.R. 1
iv) Pay-In-Slip Form G.A.R. 15 (iv)osru iphZ QkeZ G.A.R. 15
Select the appropriate option
mi;qZDr fodYi dk p;u djsa
a) (i), (iii) are correct. a) (i), (iii) lgh gS
b) (i), (ii) are correct. b) (i), (ii) lgh gS
c) (ii), (iii), (iv) are correct c) (ii), (iii), (iv) lgh gS
d) (i), (ii), (iii), (iv) are correct. d) (i), (ii), (iii), (iv) lgh gS
62. Annual increments, though sanctioned from first okf"kZd osru o`f)] ;|fi ekg ds izFke
of the month, if 1st of the month happens to be a fnu ls Lohdk;Z gksrh gS( ;fn ekg dk
holiday prefixed to the leave from 2nd, leave izFke fnu vodk’k gks vkSj bls ekg ds
salary will be based on: f}rh; fnol ls ‘kq: gksus okyh NqV~Vh ls
igys tksM+k x;k gks rks] NqV~Vh osru dSls
a) the pay with increment as the holiday
is treated as duty and increment is
fu/kkZfjr gksxk%&
allowed. a) osru o`f) lfgr osru ij]
b) the same as the last pay drawn. D;ksafd NqV~Vh dks M;wVh ds :Ik esa
c) the discretion of the leave sanctioning gh ekuk tkrk gS vkSj osru o`f)
authority. Lohdk;Z gS
d) None of the above. b) vafre vkgfjr osru ds leku
c) NqV~Vh Lohdkj djus okys izkf/kdkjh
ds foosd ij
d) mi;qZDr es ls dksbZ ugha
63. A separate Bill Register is to be maintained for deZpkfj;ksa ds osru o HkRrksa rFkk
pay and allowances of staff and advances. The vfxzeksa ds fy,] vyx fcy jftLVj
register should be reviewed__________ and the j[kuk pkfg,A jftLVj dk &&&
result of review recorded. iqufoZyksdu djuk pkfg, vkSj
iqufoZyksdu dk ifj.kke ntZ djuk
a) at the end of the financial year.
b) at every six month.
pkfg,%&
c) at the end of every quarter of the a) foÙkh; o”kZ ds var esa
financial year. b) izR;sd Ng ekg esa
d) at the end of every month. c) foÙkh; o”kZ dh izR;sd frekgh ds
var esa
d) izR;sd ekg ds var esa

64. Mr. X, who is working in Income Tax office, vk;dj dk;kZy; esa dk;Zjr Jheku X
dies on 12th of a month at 5:00 am (before dk] eghus dh 12 rkjh[k dks lqcg 5-
opening of office). His pay and allowances will 00 ctsa ¼dk;kZy; [kqyus ls igys½

Page 17 of 27
 be drawn: nsgkar gks tkrk gSA muds osru HkRrs
vkgfjr fd, tk,axs%&
a) upto the 11th of that month. a) ml eghusa dh 11 rkjh[k rd
b) upto 12th of that month.
c) upto half day of 12th of that month. b) ml eghusa dh 12 rkjh[k rd
d) It is discretion of the Head of Office c) ml eghusa dh 12 rkjh[k ds
whether to consider 12th of that month vk/ks fnu rd
for payment of pay and allowances or d) ;g dk;kZy; izeq[k ds foosdk/khu
not. gS fd og osru HkRrksa ds Hkqxrku
ds fy, ml eghus dh 12
rkjh[k dks ekU; le>sa ;k u
le>sa
65. Read the following statement carefully: fuEukafdr dFkuksa dk /;kuiwoZd i<sa%&
(i) ‘kkjhfjd fodYkkax deZpkjh
(i) Physically handicapped employees are lkekU; fu/kkZfjr nj ls nksxquh
now entitled to Transport Allowance at nj ij ;k=k HkRrk ikus dk
double the normal prescribed gdnkj gS
rate.
(ii) ‘kkjhfjd fodykax deZpkjh
(ii) Physically handicapped employees are
also entitled to 20% more HRA than lkekU; fu/kkZfjr nj ls 20%
the normal prescribed rate. vf/kd x`g fdjk;k HkRrk ikus dk
gdnkj gSA
Select the appropriate option mfpr fodYi dk p;u djasA
a) Statement (i) is correct but statement a) dFku (i) lgh gSa fdarq dFku (ii)
(ii) is incorrect. xyr gSa
b) Statement (ii) is correct but statement
b) dFku (ii) lgh gSa fdarq dFku (i)
(i) is incorrect.
c) Both statements are correct.
xyr gSa
d) Neither of the statement is correct. c) nksuksa dFku lgh gSa
d) dksbZ Hkh dFku lgh ugha gSa
66. Where the aggregate amount of money seized tc tCr dh xbZ dqy /ku jkf’k(
exceeds the aggregate of the amount required to nsunkfj;ksa dh iwrhZ ds fy, vko’;d
meet the liabilities, Government shall pay dqy /ku jkf’k ls vf/kd gks rks ljdkj
simple interest at the rate of bl ij izfrekg &&& dh nj ls lk/kkj.k
……………………. % per month. C;kt dk Hkqxrku djsxh\
a) 1%
a) 1%
b) 0.75%
b) 0.75%
c) 0.5%
c) 0.5%
d) 1.25%
d) 1.25%
67. The person from whose custody any books of dksbZ O;fDr ftlls] vk;dj vf/kfu;e
accounts or other documents are seized under 1961 dh /kkjk 132(1) ds rgr dksbZ
section 132(1) I.T. Act, 1961 may make copies ys[kk cgh ;k vU; nLrkost tCr dj
or take extracts therefrom in the presence of the fy;s tkrs gSa rks] og vk;dj vf/kfu;e
authorized officer under section 1961 dh /kkjk &&& ds varxZr] l{ke
……………………. I.T. Act, 1961.
izkf/kdkjh dh mifLFkfr esa mudh
a) 132(9B) izfrfyfi ;k lkjka’k izkIr dj ldrk gSA
b) 132(9A) a) 132(9B)
c) 132(9) b) 132(9A)
d) 132(8A) c) 132(9)
d) 132(8A)
68. The time limit for submission of Central fu/kkZj.k vf/kdkjh }kjk vk;dj vihyh;
Scrutiny Report of ITAT Order by Assessing vf/kdj.k ds vkns’k dh dsUnzh; laoh{kk
Officer is: fjiksVZ nkf[ky djus dh le;&lhek gS&
a) fu/kkZj.k vf/kdkjh }kjk vk;dj
a) 30 days from the receipt of order of vk;qDr ¼vihy½ ds vkns’k dh
CIT(A) by the Assessing Officer
b) 30 days from the receipt of order of
izkfIr ls 30 fnu
b) iz/kku vk;dj vk;qDr }kjk

Page 18 of 27
 CIT(A) by the Pr.CIT
c) 33 days from the receipt of order of
CIT(A) by the Assessing Officer
d) 33 days from the receipt of order of
CIT(A) by the Pr. CIT
69. Effect to revision order u/s 263/264 of the
Income Tax Act, 1961 should be given within:
a) Three months from the date of
Revision Order passed by PCIT
b) Six months from the date of Revision
Order passed by PCIT
c) One Year from the end of the FY in
which the Revision Order is passed
d) None of the above
70. Scope of AO to conduct enquiry in remand
proceedings is:
a) May enquire beyond the fresh
evidences admitted
b) Limited to the extent of direction of
CIT(A) vis-a-vis fresh evidence
admitted.
c) May revisit the original assessment
order
d) Reduce/enhance the addition made in
the original order
71. The Audit Memo can be generated for the
following categories of objections raised:
a) Legal Question
b) Factual Issues
c) Mixed Issues
d) All of the above
72. Which of the following is correct when remedial
action taken in response to the Receipt Audit
objection is dismissed by the CIT(A)?
a) Order of the CIT(A) must be accepted
and no further appeal to be filed before
ITAT
b) Further appeal before ITAT only when
the tax effect is more the prescribed
monetary limit
c) Compulsory filing of appeal before
ITAT irrespective of the tax effect
d) Appeal should be filed before High
Court
vk;dj vk;qDr ¼vihy½ ds
vkns’k dh izkfIr ls 30 fnu
c) fu/kkZj.k vf/kdkjh }kjk vk;dj
vk;qDr ¼vihy½ ds vkns’k dh
izkfIr ls 33 fnu
d) iz/kku vk;dj vk;qDr }kjk
vk;dj vk;qDr ¼vihy½ ds
vkns’k dh izkfIr ls 33 fnu
vk;dj vf/kfu;e 1961 dh /kkjk
263/264 ds rgr la’kks/ku vkns’k dks
fdruh le;lhek ds vanj izHkko fn;k
tk;sxk:
a) iz/kku vk;dj vk;qDr }kjk ikfjr
la’kks/ku vkns’k dh frfFk ls 3
ekg ds vanj
b) iz/kku vk;dj vk;qDr }kjk ikfjr
la’kks/ku vkns’k dh frfFk ls 6
ekg ds vanj
c) foÙkh; o”kZ] ftles la’kks/ku vkns’k
tkjh fd;k x;k mldh lekfIr
dh ,d o”kZ ds vanj
d) mijksDr esa ls dksbZ ugha
fjek.M dk;Zokgh esa fu/kkZj.k vf/kdkjh
dks iwNrkN djus ds vf/kdkj {ks= esa
D;k ‘kkfey gS\
a) u, nkf[ky lk{;ksa ds vykok
vU; ckrksa ij Hkh iwNrkN dj
ldrk gS
b) Lohd`r u, lk{;ksa ds lanHkZ esa
vk;dj vk;qDr ¼vihy½ }kjk
funsZ’kksa rd lhfer gksrk gS
c) ewy fu/kkZj.k vkns’k dh iqu% tkap
dj ldrk gS
d) ewy vkns’k esa fd, x, lao/kZu
¼,fM’ku½ dks ?kVk@c<k ldrk gS
fuEufyf[kr Jsf.k;ksa ds fy;s mBkbZ xbZ
vkifRr;ksa ds fy, ys[kk i=d tkjh
fd;k tk ldrk gS%&
a) fof/kd iz’u
b) RkF;kRed eqn~ns
c) fefJr eqn~ns
d) mijksDr lHkh
tc izkIr ys[kk vkifr ds izR;qÙkj esa dh
xbZ mipkjh dkjZokbZ dks vk;dj vk;qDr
¼vihy½ }kjk [kkfjt dj fn;k tk;s] rks
fuEufyf[kr esa ls dkSu lk fodYi lgh
gS%&
a) vk;dj vk;qDr ¼vihy½ ds
vkns’k dks Lohdkj fd;k tkuk
pkfg, vkSj vk;dj vihyh;
vf/kdj.k ds le{k vkxs dksbZ
vihy ugha nkf[ky gkuh pkfg,
b) vk;dj vihyh; vf/kdj.k ds
le{k vxyh vihy dsoy rHkh
Page 19 of 27
 fd tc dj izHkko fu/kkZfjr
vkfFkZd lhek ls T;knk gks
c) dj izHkko dks /;ku esa j[ks fcuk]
vk;dj vihyh; vf/kdj.k ds
le{k vfuok;Z :Ik ls vihy
nkf[ky djuk
d) vihy mPp U;k;ky; ds le{k
nkf[ky dh tkuh pkfg,
73. An individual spent lavishly during the wedding ,d O;fDr us viuh iq=h ds fookg esa
of his daughter and surveyed for verification of [kqys gkFkksa ls [kpZ fd;k vkSj bl
the pretentious display of wealth. The survey vkMEcj iw.kZ /ku ds fn[kkos esa lR;kiu
was conducted involving section: ds fy, losZ{k.k fd;k x;kA losZ{k.k
fdl /kkjk ds rgr lapkfyr fd;k
a) 133A(1)
b) 133A(2A)
x;k%&
c) 133A(5) a) 133A(1)
d) 133A (4) b) 133A(2A)
c) 133A(5)
d) 133A (4)
74. The survey team is not authorized for the fuEufyf[kr esa ls fdlds fy,] losZ{k.k
following: Vhe izkf/kd`r ugha gS%&
a) tCrh djus@ u djus ds fu.kZ;
a) To make available the record relating laca/kh fjdkMZ+ dks losZ QksYMj esa
to decision on impounding or miyC/k djokus vkSj mls lacaf/kr
otherwise in survey folder and to
convey to the Pr. CIT concerned.
iz/kku vk;dj vk;qDr dks lwfpr
b) To take copy of or impound digital djus ds fy;s
evidence. b) fMthVy lk{; dh izfrd`fr cukuk
c) To administer oath while recording ;k mls tCr djuk
statement u/s 133A of the I.T Act, c) vk;dj vf/kfu;e 1961 dh
1961. /kkjk 133A ds rgr Ck;ku ntZ
d) To place marks of identification on the djrs le; ‘kiFk fnyokuk
books of account and other documents d) vf/kdkjh }kjk fujhf{kr cgh&[kkrksa
inspected by the officer. rFkk vU; nLrkostksa ij igpku
fpUg yxkuk
75. Survey action u/s 133A can be converted into fuEufyf[kr esa ls fdl fLFkfr esa
search action u/s 132 of Income tax Act, 1961 vk;dj vf/kfu;e 1961 dh /kkjk 133A
under which of the following conditions: ds rgr dh xbZ losZ{k.k dkjZokbZ dks
/kkjk 132 ds rgr ryk’kh dkjZokbZ esa
(i) Where considerable amount of cnyk tk ldrk gS%&
unaccounted cash is found exceeding
(i) lacaf/kr iz/kku vk;dj funs’kd
Rs. 20 lakh (in Delhi, Mumbai,
Kolkata, Chennai, Ahmadabad, Pune, ¼vUos”k.k½ dh iwoZ vuqefr ls]
Bangalore & Hyderabad) and equal to ,sls ekeyksa es tgka dkQh ek=k
or exceeding Rs. 10 lakh (in other esa csfglkc udn jkf’k ikbZ tk;s
places) is found during a survey with tSls & fnYyh] eqEcbZ] dksydkrk]
prior approval of PDIT (Inv.) pSUubZ] vgenkckn] iq.ks] cSaxyq:
concerned o gSnjkckn es 20 yk[k :- ls
(ii) For non-compliance during survey and vf/kd udn jkf’k vkSj vU;
non-compliance to summons u/s LFkkuksa esa 10 yk[k :- ds cjkcj
131(1)(i) of the Income Tax Act, 1961 ;k mlls vf/kd udn jkf’k
during survey
(ii) losZ{k.k ds nkSjku vuqikyu u
(iii) When unaccounted other valuable
assets equal to or exceeding Rs. 1 crore
djus ds fy, vkSj vk;dj
are found during the course of survey vf/kfu;e 1961 dh /kkjk
(iv) When any vital information related to 131(1)(i) ds rgr fd, x, losZ{k.k
undisclosed income is found during the ds nkSjku leu dk vuqikyu u
course of survey djus ds fy,
(iii) tc losZ{k.k ds nkSjku vU;

Page 20 of 27
 a) (i) & (ii) are correct
b) (ii) & (iii) are correct
c) (ii) & (iv) are correct
d) All of the above are correct
76. A statement can be recorded by authorized
Income Tax Inspector during the course of
survey in the following circumstances:
a) Only after the authorized officer grants
approval in writing
b) With prior approval of the competent
sanctioning authority i.e. Range Head
c) When the authorized officer is holding
two premises and direct the authorized
Income tax Inspector in writing
d) Not under any circumstances
77. In which of the following cases of defaults, TDS
survey u/s 133A(2A) cannot be conducted?
a) Failure to furnish or late furnishing of
statement u/s 200(3) of the Income Tax
Act, 1961
b) Failure to deliver Form No. 24Q, 26Q,
27Q, 27A, 27EQ & 26B within
prescribed time
c) Failure to furnish statement of
perquisites under section 191 (2C) of
the I.T Act, 1961
d) None of the above
78. Which of the following does not qualify to be a
witness to the search conducted u/s 132(1) of
Income Tax Act 1961
(i) The legal advisor or Consultant of the
persons whose premises are being the
searched
(ii) An illiterate person
(iii) A Banking official
(iv) Person with Criminal record.
a) (i) & (ii) above
b) (i) & (iv) above
c) (i), (ii) & (iv) above
d) Only (iv) above
vlaxf.kr cgqewY; ifjlaifr 1
djksM+ :- ds cjkcj vFkok mlls
vf/kd ikbZ tk,A
(iv) tc losZ{k.k ds nkSjku v?kksf”kr
vk; ds laca/k es dksbZ egRoiw.kZ
lwpuk izkIr gksa
a) (i) o (ii) lgh gS
b) (ii) o (iii) lgh gS
c) (ii) o (iv) lgh gS
d) mijksDr lHkh lgh gS
losZ{k.k ds nkSjku izkf/kd`r vk;dj
fujh{kd }kjk fuEukafdr ifjfLFkfr;ksa esa
Ck;ku fjdkWMZ fd;k tk ldrk gS%&
a) dsoy izkf/kd`r vf/kdkjh }kjk
fyf[kr :Ik esa vuqeksnu nssus ds
i'pkr
b) l{ke eatwjh nsus okys izkf/kdkjh
vFkkZr jsat izeq[k ds iwoZ
vuqeksnu ls
c) tc izkf/kd`r vf/kdkjh Lo;a nks
ifjljksa dks laHkky jgs gksa vkSj
og izkf/kd`r vk;dj fujh{kd dks
fyf[kr :Ik esa funs’k ns
d) fdlh Hkh ifjfLFkfr esa ugha
/kkjk 133A(2A) ds rgr pwd ds fuEukafdr
esa ls fdu ekeyksa es TDS losZ ugha
fd;k tk ldrk?
a) vk;dj vf/kfu;e dh /kkjk 200(3)
ds rgr fooj.k izLrqr djus esa
vleFkZrk ;k nsjh ls izLrqr djus
dh fLFkfr esa
b) fu/kkZfjr le;&lhek ds Hkhrj
QkWeZ la[;k 24Q, 26Q, 27Q, 27A,
27EQ ,oa 26B nsus es vleFkZrk dh
fLFkfr esa
c) vk;dj vf/kfu;e 1961 dh
/kkjk 191 (2C) ds rgr ifjyfC/k;ksa
ds fooj.k izLrqr djus dh fLFkfr
esa
d) mijksDr esa ls dksbZ ugha
vk;dj vf/kfu;e 1961 dh /kkjk 132
(1) ds rgr dh xbZ ryk’kh es fuEukafdr
esa ls dkSu lk{kh ds :Ik esa ugha ekuk
tk,xk%&
(i) ml O;fDr dk dkuwuh lykgdkj
;k ijke’kZdrkZ ftlds ifjlj dh
ryk’kh py jgh gks
(ii) ,d vui< O;fDr
(iii) cSad dkfeZd
(iv) vkijkf/kd fjdkMZ+ okyk O;fDr
a) mijksDr esa ls (i) ,oa (ii)
b) mijksDr esa ls (i) ,oa (iv)
Page 21 of 27
 c) mijksDr esa ls (i), (ii) ,oa (iv)
d) mijksDr esa ls dsoy (iv)
79. The officers and staff eligible for reward as per iqjLdkj funsZf’kdk 2007 ds vuqlkj
reward guidelines of 2007 are as follows: fuEukafdr vf/kdkjh ,oa deZpkjh iqjLdkj
(i) PDIT/ PCIT, JDIT/JCIT and ;ksX; gS%&
conducting office of the search (i) iz/kku vk;dj funs’kd@iz/kku
(ii) All the authorized officers and vk;dj vk;qDr] la;qDr vk;dj
approving authorities upto the level of
PDIT/ PCIT
funs’kd@la;qDr vk;dj vk;qDr
(iii) The team processing and participating ,oa ryk’kh lapkfyr djus okyk
in search and seizure operation dk;kZy;
(iv) The assessment unit doing the search (ii) iz/kku vk;dj funs’kd@iz/kku
& seizure assessment vk;dj vk;qDr rd ds Lrj ds
lHkh izkf/kd`r vf/kdkjh ,oa
a) (i) & (ii) above vuqeksnu djus okys vf/kdkjhx.k
b) (iii) & (iv) above (iii) ryk’kh ,oa tCrh vfHk;ku esa
c) (ii) & (iii) above dk;Zokgh djus okys ,oa mles
d) All of the above ‘kkfey gksus okys ny
(iv) ryk’kh ,oa tCrh fu/kkZj.k djus
okyh fu/kkZj.k bZdkbZ
a) (i) ,oa (ii)
b) (iii) ,oa (iv)
c) (ii) ,oa (iii)
d) mijksDr lHkh
80. Statement 1: Casual Leave cannot be combined dFku 1 % vkdfLed vodk’k dks
with regular leave fu;fer vodk’k ds lkFk tksM+k ugha tk
Statement 2: Special Casual Leave cannot be ldrk gS
combined with regular leave. dFku 2 % fo’ks”k vkdfLed vodk’k dks
fu;fer vodk’k ds lkFk tksM+k ugha tk
a) Only Statement 1 is correct
b) Only Statement 2 is correct
ldrk gS
c) Both Statements are correct a) dsoy dFku 1 lgh gS
d) Both Statements are False b) dsoy dFku 2 lgh gS
c) nksuksa dFku lgh gS
d) nksuksa dFku xyr gS
81. As per the Leave Rules, maximum period of vodk'k fu;ekoyh ds vuqlkj
Maternity Leave and Paternity leave that can be vf/kdre fdrus le;kof/k ds fy,
granted is: ekr`Ro ,oa fir`Ro vodk’k dh Lohd`fr
a) 135 days and 15 days respectively. nh tk ldrh gS\
b) 135 days and three months
respectively.
a) dze’k% 135 fnuksa ,oa 15 fnuksa
c) 180 days and six months respectively ds fy,
d) 180 days and 15 days respectively. b) dze’k% 135 fnuksa ,oa rhu ekg
ds fy,
c) dze’k% 180 fnuksa ,oa N% ekg
ds fy,
d) dze’k% 180 fnuksa ,oa 15 fnuksa
ds fy,
82. Definition of Child in Pension matters includes: isa'ku ekeysa esa larku dh ifjHkk”kk esa
‘kkfey gS%
a) Unmarried son and unmarried daughter a) ljdkjh lsod dk vfookfgr iq=
of the Government Servant under
,oa vfookfgr iq=h] ftudh mez
Twenty-five years of age
b) Unmarried son under Eighteen years of
25 o”kZ ls de gks
age and unmarried daughter (of any b) ljdkjh lsod dk vfookfgr iq=]
age) of the Government Servant ftldh mez 18 o”kZ ls de gks
c) Son under Twenty-five years of age rFkk fdlh Hkh mez dh vfookfgr

Page 22 of 27
 and unmarried daughter under Twenty- iq=h
five years of age of the Government c) ljdkjh lsod dk iq=] ftldh
Servant mez 25 o”kZ ls de gks rFkk
d) Son under Twenty-five years of age
vfookfgr iq=h] ftldk mez 25
and unmarried daughter (of any age) of
the Government Servant
o”kZ ls de gks
d) ljdkjh lsod dk iq=] ftldh
mez 25 o”kZ ls de gks rFkk
fdlh Hkh mez dh vfookfgr iq=h
83. According to CCS(Pension) Rules, 1972: dsUnzh; flfoy lsok ¼isa’ku½ fu;ekoyh]
(i) The date of death shall be treated as a 1972 ds vuqlkj%
working day (i) e`R;q ds fnu dks dk;Z fnol ds
(ii) The day on which a Government :Ik esa ekuk tk,xk
servant retires or is retired or is (ii) dksbZ ljdkjh lsod ftl fnu
discharged or is allowed to resign from
service, as the case may be, shall be
lsokfuo`Ùk gksrk gS ;k lsokfuo`Ùk
treated as his last working day fd;k tkrk gS ;k lsok eqDr
fd;k tkrk gS ;k lsok ls R;kx
a) Both (i) and (ii) are False i= nsus dh Lohd`fr nh tkrh gS]
b) Both (i) and (ii) are True tks Hkh ekeyk gks] ml fnu dks
c) Only (i) is True vafre dk;Z fnol ekuk tk,xk
d) Only (ii) is True a) nksuksa (i) ,oa (ii) xyr gS
b) nksuksa (i) ,oa (ii) lgh gS
c) nksuksa (i) lgh gS
d) nksuksa (ii) lgh gS
84. In case of missing person, the family pension ykirk O;fDr ds ekeysa esa] ykirk gksus
can be started after __ years of lodging of laca/kh ,QvkbZvkj ntZ gksus ds fdrus
missing person FIR: o”kksZa ckn] ifjokj isa’ku ‘kq: dh tk
ldrh gS\
a) One
b) Two
a) ,d
c) Three b) nks
d) Five c) rhu
d) ikap
85. What is the maximum period of leave of any ljdkjh deZpkjh dks iznku fd;s tk
kind which can be allowed to a Government ldus okys fdlh Hkh izdkj ds vodk’k
servant? dh vf/kdre vof/k D;k gS%&
a) For a continuous period of 1 year
a) 1 o”kZ dh lrr vof/k ds fy,
b) For a continuous period of 2 years
c) For a continuous period of 4 years b) 2 o”kksZa dh lrr vof/k ds fy,
d) For a continuous period of 5 years c) 4 o”kksZ dh lrr vof/k ds fy,
d) 5 o”kksZa dh lrr vof/k ds fy,
86. Whether leave encashment can be sanctioned to D;k fuyacu ds nkSjku ljdkjh deZpkjh
a Government Servant on his superannuation dks mldh lsokfuo`fr ij vodk’k
while under suspension? udnhdj.k vLohd`r fd;k tk ldrk
a) Leave encashment can be sanctioned gS\
unconditionally.
b) Leave encashment cannot be
a) NqV~Vh udnhdj.k fcuk ‘krksZ ds
sanctioned. Lohd`r fd;k tk ldrk gS
c) Leave encashment can be sanctioned b) NqV~Vh udnh Lohd`r ugha fd;k
with certain condition. tk ldrk
d) No such issue arises. c) dqN ‘krksZa ds lkFk NqV~Vh
udnhdj.k Lohd`r fd;k tk
ldrk gS
d) ,slk dksbZ ekeyk mRiUu ugha
gksrk
87. As per the CCS Leave Rules, 1972, which one CCS vodk'k fu;ekoyh] 1972 ds
is not a type of leave?

Page 23 of 27
 a) Earned Leave vuqlkj fuEufyf[kr esa ls dkSu lk
b) Extra Ordinary Leave vodk’k dk izdkj ugha gS
c) Casual Leave a) vftZr vodk’k
d) Maternity Leave
b) vlk/kkj.k vodk’k
c) vkdfLed vodk’k
d) izlwfr vodk’k
88. If an employee reports two hours late to the ;fn dksbZ deZpkjh fcuk fdlh mfpr
office without any reasonable cause, which of dkj.k ds dk;kZy; esa nks ?kaVs dh nsjh ls
the following leave may be deducted from his vkrk gS rks] mlds vodk’k [kkrs esa ls
leave account? dkSu lh NqV~Vh dkVh tk ldrh gS\
a) One day Earned Leave
b) Half day Earned Leave
a) ,d fnu dk vftZr vodk’k
c) One day Casual Leave b) vk/ks fnu dk vftZr vodk’k
d) Half day Casual Leave c) ,d fnu dk vkdfLed vodk’k
d) vk/ks fnu dk vkdfLed vodk’k
89. In case of Leave Not Due, which of the yho ukWV M~;w ds ekeysa esa fuEufyf[kr
following statement is incorrect? esa ls dkSu lk dFku xyr gS\
a) Leave Not Due may be granted to a a) LFkk;h@v/kZLFkk;h ljdkjh deZpkjh
Government Servant in permanent
dks ‘kks/; NqV~Vh iznku dh tk
employment/quasi permanent
employment.
ldrh gS
b) Leave Not Due is limited to a b) fpfdRlk izek.k&i= ij] laiw.kZ
maximum of 360 days during the entire lsokdky ds nkSjku vtZu ‘kks/;
service on medical certificate. NqV~Vh dh vf/kdre lhek 360
c) Leave Not Due shall be debited against fnuksa rd lhfer gS
the Earned Leave, the Government c) vtZu ‘kks/; NqV~Vh dks] deZpkjh
servant may earn subsequently. }kjk ckn esa vftZr dh tk ldus
d) Leave Not Due shall be debited against
the Half Pay Leave, the Government
okyh vftZr NqV~Vh ls lek;ksftr
servant may earn subsequently. fd;k tk ldrk gS
d) vtZu ‘kks/; NqV~Vh dks deZpkjh
}kjk ckn esa vftZr dh tk ldus
okyh v/kZ&osru NqV~Vh ls
lek;ksftr fd;k tk ldrk gSA
90. Every nomination made and every notice of GPF (CS) fu;ekoyh] 1960 ds varxZr
cancellation given by a subscriber under GPF vfHknkrk }kjk fd;k x;k izR;sd
(CS) Rules, 1960 shall, to the extent that it is ukekadu vkSj fn;k x;k izR;sd
valid, take effect on the date on which? jn~nhdj.k uksfVl ;fn og ekU; gks rks
fdl rkjh[k ls izHkkoh gksrk gS\
a) It is accepted by the Accounts Officer
b) It is received by the Accounts Officer a) ftl rkjh[k ls ys[kk vf/kdkjh
c) As specified by the subscriber bls Lohdkj dj ysa
d) As specified by the Accounts Officer b) ftl rkjh[k ls ;g ys[kk
vf/kdkjh dks izkIr gksa
c) tSlk fd vfHknkrk fofufnZ”V djsa
d) tSlk fd ys[kk vf/kdkjh fofufnZ”V
djs
91. As per the CCS (Pension) Rules, 1972, CCS (Pension) isa'ku fu;ekoyh] 1972 ds
‘Emoluments’ for the purpose of pension vuqlkj isa’ku ds iz;kstu gsrq
includes: ^ifjyfC/k;ksa* esa ‘kkfey gS%&
(i) vafre ewy osru
(i) Last Basic Pay, (ii) egaxkbZ HkRrk
(ii) Dearness Allowances and
(iii) izSfDVlcanh HkRrk
(iii) Non-practising Allowance.
fuEufyf[kr esa ls dkSu lk lgh gS\
Which of the following is correct? a) (i) vkSj (ii)
a) (i) & (ii) b) (i) vkSj (iii)
b) (i) & (iii)

Page 24 of 27
 c) (i), (ii) & (iii) c) (i), (ii) vkSj (iii)
d) None of the above. d) mi;qZDRk esa ls dksbZ ugha
92. Please read the following statement in respect of Lksok fuo`fr minku dh ik=rk ds laca/k
eligibility to Retirement Gratuity: esa fuEufyf[kr dFkuksa dks i<saA
(i) lsokfuo`fÙk minku mu lHkh
(i) Retirement Gratuity is admissible to all deZpkfj;ksa ds fy, Lohdk;Z gS tks
employees who retires after 10 years of nl o”kksZ dh vgZd lsok ds ckn
qualifying service.
(ii) The maximum of Rs. 20 lakhs can be
lsokfuo`Rr gksrs gS
paid as Retirement Gratuity to retiring (ii) lsok fuo`Rr gksus okys ljdkjh
Government Servant. deZpkfj;ksa dks lsokfuo`fÙk minku
(iii) Emoluments for calculation of ds :Ik esa vf/kdre 20 yk[k
Retirement Gratuity includes Dearness :- dk Hkqxrku fd;k tk ldrk
Allowances. gS
(iii) lsokfuo`fÙk minku dh x.kuk gsrq
Which of the following is correct in the light of ifjyfC/k xzsP;qVh esa egaxkbZ HkRrk
the above statements? ‘kkfey gksrk gSA
a) (i) & (ii) mi;qZDr dFkuksa ds vkyksd esa]
b) (i) & (iii)
fuEufyf[kr esa ls dkSu lk fodYi lgh
c) (ii) & (iii)
d) All of the above.
gS\
a) (i) o (ii)
b) (i) o (iii)
c) (ii) o (iii)
d) mi;qZDr lHkh

93. Withholding of refunds, as applicable in Sec vf/kfu;e dh /kkjk 241A ds izko/kku ds

241A of the Act, can be executed, after reasons
are recorded in writing and with the prior
approval of the:
a) Additional/Joint Commissioner of
Income Tax
b) Principal Commissioner/Commissioner
of Income Tax
c) Principal Chief Commissioner/Chief
Commissioner of Income Tax
d) No approval from higher authorities is
required and the Assessing Officer can
exercise powers as laid out in Sec
241A
94. The total assesses on record is reflected in
which of the following report:
a) CAP I Report
b) CAP II Report
c) Both CAP I and CAP II Reports
d) Quarterly ‘Assessees On Record’
Report
95. Which of the following types of budgets
consists of the Government of India’s revenue
receipts and the expenditure that is met using
the said revenue?
a) Expenditure Budget
b) Revenue Budget
c) Capital Expenditure Budget
vuqlkj] fjQaM jksd yssus dh dkjZokbZ]
rRlaca/kh dkj.k fyf[kr esa ntZ djrs gq,
rFkk &&&& dh iwokZuqefr ls izkjaHk dh
tk ldrh gSA
a) vij@la;qDr vk;dj funs’kd
b) iz/kku vk;dj vk;qDr@ vk;dj
vk;qDr
c) iz/kku eq[; vk;dj vk;qDr @
eq[; vk;dj vk;qDr
d) mPpkf/kdkfj;kas dk vuqeksnu
vko’;d ugha gS] vkSj fu/kkZj.k
vf/kdkjh /kkjk 241A esa fufgr
izkf/kdkj dk iz;ksx dj ldrk gS
fuEufyf[kr esa ls fdl fjiksVZ esa]
fjdkMZ+ ij miyC/k dqy fu/kkZfjfr;ksa dh
la[;k ifjyf{kr gksrh gS\
a) CAP I fjiksVZ
b) CAP II fjiksVZ
c) CAP I vkSj CAP II nksuksa fjiksVksZa esa
d) ^fjdksMZ+ ij miyC/k fu/kkZfjrh*
frekgh fjiksVZ esa
fuEufyf[kr ctV esa ls fdl ctV esa
Hkkjr ljdkj dh jktLo izkfIr;k¡ gksrh
gSa] vkSj mDr jktLo dk iz;ksx djrs gq,
[kpsZa ogu fd;s tkrs gSa\
a) O;; ctV
b) jktLo ctV

Page 25 of 27
 d) Revenue Receipts Budget
96. How is the interest on refund calculated as per
Sec 244A of the Income Tax Act, 1961, in
respect of the assessee, who is entitled to
receive interest on amounts paid by way of self
assessment tax?
a) Interest is payable @ 0.5% per month
or part of the month from the 1st day of
April of the AY in which the return is
filed to the date on which the refund is
granted.
b) Interest is payable @ 0.5% per month
or part of the month from the date of
the furnishing of the return to the date
on which the refund is granted.
c) Interest is payable @ 1% per month or
part of the month from the 1st day of
April of the AY in which the return is
filed to the date on which the refund is
granted.
d) Interest is payable @ 0.5% per month
or part of the month from the date of
furnishing of return of income or the
payment of tax, whichever is later, to
the date on which the refund is
granted.
97. Which of the following is true regarding the
provisions of Sec 244A(1A) of the Act?
(i) Sec 244A(1A) provides that where a
refund arises out of the appeal effect being
delayed beyond the time prescribed under
Sec 153(5), the assessee shall be entitled
to receive additional interest, in addition
to the interest u/s 244A(1), an interest
@3% per annum, for the period beginning
from the date following the date of expiry
of the time allowed u/s 153(5) to the date
on which the refund is granted.
(ii) Sec 244A(1A) provides that where a
refund arises out of the appeal effect being
delayed beyond the time prescribed under
Sec 153(5) , the assessee shall be entitled
to receive ONLY interest @3% per
annum, for the period beginning from the
date following the date of expiry of the
time allowed u/s 153(5) to the date on
which the refund is granted.
a) Only (i) is true
b) Only (ii) is true
c) iwath O;; ctV
d) jktLo izkfIr;kWa ctV
fdlh fu/kkZfjrh ds lanHkZ esa] tks Lo;a
fu/kkZfjr dj ds :Ik esa Hkqxrku dh xbZ
jkf’k ij C;kt ikus dk gdnkj gS]
vk;dj vf/kfu;e] 1961 dh /kkjk
244A ds rgr C;kt dh x.kuk fdl
izdkj dh tk,xh\
a) fooj.kh nkf[ky gksus okys fu/kkZj.k
o”kZ ds vizSy ekg ds izFke fnu
ls izfrnk; ds vuqeksnu dh frfFk
rd izfrekg vFkok ekg ds fdlh
Hkkx ds fy,] 0.5% dh nj ls
C;kt ns; gSA
b) fooj.kh nkf[ky gksus dh frfFk ls
izfrnk; ds vuqeksnu dh frfFk
rd izfrekg vFkok ekg ds fdlh
Hkkx ds fy,] 0.5% dh nj ls
C;kt ns; gSA
c) fooj.kh nkf[ky gksus okys fu/kkZj.k
o”kZ ds vizSy ekg ds izFke fnu
ls izfrnk; ds vuqeksnu dh frfFk
rd izfrekg vFkok ekg ds fdlh
Hkkx ds fy,] 1% dh nj ls C;kt
ns; gSA
d) vk;dj fooj.kh nkf[ky djus dh
frfFk vFkok dj Hkqxrku dh
frfFk] tks Hkh ckn esa gks] ls
izfrnk; ds vuqeksnu dh frfFk
rd] izfrekg vFkok ekg ds
fdlh Hkkx ds fy,] 0.5% dh nj
ls C;kt ns; gSA
vf/kfu;e dh /kkjk 244A(1A) ds izko/kkuksa
ds lanHkZ esa fuEufyf[kr esa ls dkSu
lgh gSa?
(i) /kkjk 244A(1A) ;g mica/k djrh gS
fd tgka izfrnk; /kkjk 153(5) ds
rgr fu/kkZfjr le; ds mijkar
vihy ds izHkko es foyEc ls
mn~Hkwr gksrk gS rks fu/kkZfjrh /kkjk
153(5) ds rgr vuqeR; le;
lhek dh lekfIr dh frfFk ds
vxys fnu ls ysdj izfrnk; ds
vuqeksnu dh frfFk rd dh vof/k
ds fy, /kkjk 244A(1) ds rgr
C;kt ds vfrfjDr] 3% izfro”kZ
dh nj ls vfrfjDr C;kt dk
gdnkj gksxk
(ii) /kkjk 244A(1A) ;g mica/k djrh gS
fd tgka izfrnk; /kkjk 153(5) ds
rgr fu/kkZfjr le; ds mijkar
vihy ds izHkko es foyEc ls
mn~Hkwr gksrk gS] rks fu/kkZfjrh /kkjk
153(5) ds rgr vuqeR; le;
Page 26 of 27
 c) Both (i) and (ii) are true
d) Both (i) and (ii) are false
98. ‘Net Collectible Demand’ as reflected in
Column No. 10 of the CAP-I Report is the
difference of:
a) ‘Demand as on 1st April of the year’
& ‘Reduction by way of Pre-Paid
Taxes’
b) ‘Total Demand at the end of the month
after adjustments’ & ‘Demand not
fallen due’
c) ‘Total Demand for collection at the
end of the month’ & ‘Demand difficult
to recover’
d) ‘Demand raised from 1st April of the
year’ & ‘Demand not fallen due’
99. Which of the following forms part of the
‘Disputed Demand’ as reflected in Column 11
of the CAP I Report?
(i) Demand locked in appeal before the
CIT(A) and the ITAT
(ii) Demand locked in
Rectifications/Revisions/Waiver pending
before the I.T. Authorities
a) Only (i) is true
b) Only (ii) is true
c) Both (i) and (ii) are true
d) Both (i) and (ii) are false
100. Which of the following is false?
a) Arrear demand and current demand
collection targets are communicated
through the Central Action Plan (CAP)
b) The data related to total disposals of
scrutiny assessments is shown in the
CAP II Report
c) The demand locked in appeal is a
feature of the CAP I Report
d) The timelines for disposals for
different categories of assessments are
not laid down in the Central Action
Plan.
*****
lhek dh lekfIr dh frfFk ls]
izfrnk; ds vuqeksnu dh frfFk
rd dh vof/k ds fy, dsoy 3%
izfro”kZ dh nj ls C;kt dk
gdnkj gksxk
a) dsoy (i) lgh gS
b) dsoy (ii) lgh gS
c) (i) vkSj (ii) nksuksa lgh gS
d) (i) vkSj (ii) nksuksa xyr gS
CAP-I fjiksVZ ds dkWye 10 esa n’kkZbZ
xbZ ^’kq) laxzg.kh; ekax* fuEufyf[kr
dk varj gS%&
a) fdlh o”kZ ds 1 vizSy rd dh
ekax vkSj iwoZnr&dj ds :Ik esa
deh
b) ekg ds var esa lek;kstu ds
mijkar dqy ekax vkSj ekax tks
cdk;k u gks
c) ekg ds var esa laxzg.k ds fy,
dqy ekax vkSj dfBukbZ ls olwyh
gksus okyh ekax
d) o”kZ ds 1 vizSy ls tkjh ekax
vkSj ekax tks cdk;k ugha
CAP-I fjiksVZ ds dkWye 11 esa n’kkZbZ
xbZ ^fookfnr ekax* esa D;k ‘kkfey gS%&
(i) vk;dj vk;qDr ¼vihy½ vkSj
vk;dj vihyh; vf/kdj.k ds
le{k vihy esa ifjcaf/kr ekax
(ii) vk;dj izkf/kdkfj;ksa ds le{k
ifj’kks/ku @iqujh{k.k @vf/kR;kx ds
fy, ifjcaf/kr ekax
a) dsoy (i) lgh gS
b) dsoy (ii) lgh gS
c) (i) vkSj (ii) nksuksa lgh gS
d) (i) vkSj (ii) nksuksa xyr gS
fuEufyf[kr esa ls dkSu xyr gS%&
a) dsUnzh; dk;Z ;kstuk (CAP) }kjk
cdk;k ekax vkSj pkyw ekax laxzg
ds y{;ksa dks lwfpr fd;k tkrk
gSA
b) laoh{kk fu/kkZj.k ds dqy fuiVku
ls lcaf/kr vkdM+ksa dks CAP II
fjiksVZ es n’kkZ;k tkrk gSA
c) ,slh ekax tks vihy esa yafcr gS]
og CAP I fjiksVZ esa ifjyf{kr
gksrh gSA
d) dsUnzh; dk;Z ;kstuk (CAP) esa
fofHkUu oxksZ ds fu/kkZj.k ds
fuiVku gsrq le;kof/k dk mYys[k
ugha gSA
Page 27 of 27