Diploma In Direct Taxation

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Diploma In Direct Taxation

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What does the underwriter take up?

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Supreme Courts precedent in binding on

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Capital Asset means:

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What does future value interest factor take?

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Capital gains is calculated when.

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Any article which is imported into India shall, in addition, be liable to the goods and services tax

compensation cess at such rate, as is leviable under section 8 of the Goods and Services Tax

(Compensation to States) Cess Act, 2017 on a like article on its supply in India, on the value of the

imported article as determined under sub-section (10) or up section 10(A)

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In Dow Theory, secondary movements are those which last only for a short while are also known as ________

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CAPM stands for:

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Among the following options which one is not included in money market security?

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Who amongst the following confers on the power to issue circulars and clarifications?

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Circulars and Notifications are binding on the

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Capital gain arises on.

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Which of the following is not a required for charging income tax on capital  gains?

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Which of the following loss can't be carry forward if assessed has not filed his return of income within time under section 139(1) of the Income-tax Act?

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what is Capital Budgeting related to?

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Investors agree to invest in high- risk investments if only

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Wherever in the Act the phrase as prescribed appears it means that -

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Which type of market efficiency declares that current security prices totally reflect all information, equally public and private?

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Employment of funds with the aim of achieving additional income is known as____

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As per general rule, capital gain from transfer of capital asset is taxable in which year

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Double taxation relief for incomes taxed in the countries with which no agreement exists is governed by:

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Elliott wave explains long-term pattern of price behaviour of share prices in the major

patterns in _________.

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An investor invests in assets known as a

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The Central Government has been empowered by entry ________________ of the Union list of schedule VII of the constitution of India to levy tax on income other than agricultural income.

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The rates at which duties of customs shall be levied under the Customs Act 1962 are specified in theFirstand Second Schedules

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Mr. P purchased a car for his personal use for Rs. 5,00,000 in April, 2018 & sold the same for Rs. 5,50,000 in July, 2018. The taxable capital gains would be.

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Which one of the following is shown first when the assets are arranged in the order of their liquidity?

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The second schedule enlist the goods liable.

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The Income tax act, 1961 came into force w.e.f........ __________ _

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When parent's income is clubbed with minor child income, parent is eligible for exemption

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________describes the relationship between systematic risk and expected return for

assets, particularly stocks.

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The Dow Theory was developed by ________.

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Any article which is imported into India shall, in addition, be liable to integrated tax at such rate, notexceeding % as is leviable under section 5 of Integrated Goods and Services Tax Act, 2017

on a like article on its supply in India, on the value of the imported article as determined under subsection (8) or sub section 8(A)

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Over the period, investors determine the compound growth rate of an investment by

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Capital Asset is defined u/s:

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If there is an increase in interest rates than the fixed interest rate of the corporate bond will

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What does Working capital management, manage?

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Unabsorbed depreciation can be carried forward for set off:

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Amendments by the finance act are made applicable from

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Which of the following is not a capital asset for Mr. P who is employed in a public sector bank?

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High Court's precedents are not binding on

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Investments would score high only if there is a protection to

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Capital Asset excludes:

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In Capital Market Line every investment is

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Markowitz efficient hypothesis initiated in________

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Capital asset excludes all assets except.

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GST compensation cess is a compensation cess levied under section 8 of the Goods and Services Tax(Compensation to State) Act, 2017. GST compensation cess is levied on intra-state supply of goods orservices and inter-state supply of goods or services to provide compensation to the States for loss ofrevenue due to implementation of GST in India

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Which one is/are financial assets?

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In the share market, the market value of any share is decided by:

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In case of revocable transfer of asset, all income arising from such asset to transferee shall be included

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The main objective of portfolio is to reduce _______ by diversification.

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The first schedule enlist the goods liable to

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If Mr. A & Mrs. A both have substantial interest in a concern and both are in receipt of remuneration from that concern, then what will be the tax consequences?

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The benefit of exemption under Section 54F is available when following capital asset transferred

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Income of minor is clubbed however the clubbing provision is not applicable if:

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What does present value take?

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Double taxation relief could be:

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Any company’s average cost of capital is the average of:

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Amongst the following _________________ is empowered to levy tax on agricultural income.

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The ultimate purpose of financial management is: