I. Acquisition of land for the purpose of carrying out Scientific Research,
11. Expenditure on advertisement in any souvenir published by a paltical party.
1४ Capital expenditure to obtain license to operate Telecommunication Services.
‏:۸ھ‎ ۷
B:-Only land Il
0۷
D:-Only tl and Iv
Correct Answer: Option:
Question64:-Donations made under which of the following is/are not eligible for 100% deduction without any limit u/s 80G ?
1: Prime Minister's National Relief Fund
Il Prime Minister's Armenia Earthquake Relief Fund
IM, Prime Minister's Drought Relief Fund
IV. Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund
A:Only I
B-Only V
۷۷
D:-Both Il and Iv
Correct Answer: Option-C
‘Question65:-Which of the following taxes were subsumed in GST?
I. Basic Customs duty
Il. State Excise duty
IIL Export duty
IV. Central Sales Tax
A:Only land I
B:-Only land Il
0۷۵۷
D:-Only | and I
Correct Answer: Option-C
‘Question66:-The GST Council members include
I. Union Finance Minister
I. Prime Minister
1॥. Minister in charge of Finance or taxation from States
IV. Chief Ministers from States
A:Only land I
B-Only!
സേവി ഡേ
D:-Only I
Correct Answer: Option:
‘Question67:-Credit notes are issued when
കുന്നം charged in the invoice is less than the tax payable on the supply
B:-The taxable value shown in the invoice exceeds the taxable value of supply
C:-The goods supplied are duly received by the recipient
D:-The goods supplied are found not damaged in condition
Correct Answer: Option ®
‘Question68::Which of the following is not subject to 657 7
‘AcMr. A owns a computer which is rented to Mr. B without transfer of ownership

BA factory is co-owned by M Ltd. and N Ltd.; M Ltd. Transfers its shares to Mr. X, but NLtd. retains its shares

CoMr, Aisa registered person under GST. He sold 100 nonstick cook wares to Mr. B for
Rs, 1000/unit. Mr B is not registered under GST

D:-Mr. X transfers 10,000 debentures of ABC Ltd. to Mr. ¥ for ೧5. 5,00,000.
Correct Answer: Option-D

‘Question69::Which of the following statement is/are false 7

|. The taxable event in the case of GST is the supply of goods or services or both.

Il Inthe case of mixed supply, the tax liability is the rate applicable to principal supply.

IM, Legally recognized persons in business are not related persons.

IV. The import of services for a consideration or not in the course of business is ‘supply’
A:Only |
B-Only ‏لا‎

೦-500 ॥ 806 ‏الا‎