Diploma In Direct Taxation

Double taxation relief could be:

Capital Asset excludes:

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

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

CAPM stands for:

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

What does the underwriter take up?

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

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?

Capital Asset is defined u/s:

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

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

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

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

What does present value take?

An investor invests in assets known as a

Capital gain arises on.

The first schedule enlist the goods liable to

Markowitz efficient hypothesis initiated in________

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.

Which one is/are financial assets?

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

The Dow Theory was developed by ________.

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

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

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.

High Court's precedents are not binding on

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

Supreme Courts precedent in binding on

Circulars and Notifications are binding on the

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

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

What does Working capital management, manage?

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

Investments would score high only if there is a protection to

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

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?

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

Capital Asset means:

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

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

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)

What does future value interest factor take?

Amendments by the finance act are made applicable from

In Capital Market Line every investment is

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)

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

patterns in _________.

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

Unabsorbed depreciation can be carried forward for set off:

Capital gains is calculated when.

The second schedule enlist the goods liable.

________describes the relationship between systematic risk and expected return for

assets, particularly stocks.

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

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

The ultimate purpose of financial management is:

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

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

Investors agree to invest in high- risk investments if only

Capital asset excludes all assets except.

what is Capital Budgeting related to?