TAXATION LAW - MCQ
16. Income which accrue or arise outside India but are directly received into India are taxable in case of
(3) Non-resident
100. An appeal to the High Court against the order of ITAT should be filed within
Q. 22. Which of the following is not included in the Capital Asset under Section 2 (14) of Income Tax Act
(1) 1951 (2) 1961
(3) 1971
(2) Dividends
(2) GST
Q. 16. Under which Section of Income Tax Act, 1961 Income of other persons included in Assessee's total income.
(1) 56-58
(2) 60-65
(3) 45-54
(5) None
Q. 26. For the first time in India income tax law was introduced by sir james wilson in the year.
(1) 1886
(2) 1868
(3) 1860
Q. 25. Adam smith has enumerated cannons of taxation which accepted universally they are. are
Q. 96. The principle of Law of Taxation that 'No tax shall be levied or collected except by authority of law'. It iscontained under
