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Questions On Direct Taxation-1

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48 views3 pages

Questions On Direct Taxation-1

Uploaded by

mittalnm16
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We take content rights seriously. If you suspect this is your content, claim it here.
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A collaborative effort by D2P(Degree to Placement)

Telegram link (https://t.me/caplacements ) &


crowdsourcing of material for CA Fresher’s of Nov-22

Purpose: To help CA Fresher’s navigate well in the interview process, we have gathered
the information from various social media channel,

Disclaimer: Please note we are not authors of this document and we are just facilitating
candidates, so we don’t take the responsibility of authenticity of the contents, hence no
one takes any responsibility for any loss or damage that may occur to any candidate by
referring this

Points To Be Kept in Mind Before Referring


● This list contains technical round interview questions.

Why this?
 These questions are a compilation of questions asked from the candidates who
recentlygot interviewed in big4s and Corporates.
● TIPS for Interview Preparation-
1. You do not have to cram\learn everything word by word for Interview. Just
get a basic idea of everything so that you can explain that in your own
language.
2. Treat Interviews as two-way communication.
3. Just be yourself and try to explain as much as you can.

Crowd Sourced by D2P-Degree To placements Telegram link (https://t.me/caplacements)


| Deepak S. Mulchandani

Sr. Questions on Direct Tax


No.
1 What would be tax implications if one shareholder sells his shares to another
shareholder of a different company?
2 Tax treatment in case of mergers and acquisitions
3 How does the tax liability of an individual gets affected because of his residential
status?
4 What is the tax treatment of ammendment in Section 45(4) and Introduction of
Section 9B? How are they interrelated?
5 With introduction of new tax regime, is Indian economy moving towards saving
economy or spending economy?
6 What do you understand about Fringe Benefits Tax?
7 What do you mean by the ICR process and how does it help?
8 What happens if an NRI buys a property in India, does he need to pay property
tax?
9 What do you mean by the terms Streamlined Sales and Use Tax Agreement?
10 What do you mean by transfer income?
11 Tax rates applicable for Companies
12 Period of holding to determine Long term or short term capital gains
13 About Sec 79
14 Type of merger and difference between them
15 Difference between Ind AS 103 and AS 14
16 What is the difference between tax evasion and tax planning? And how it is
beneficial for government?
17 Is the taxation structure of india like rates of taxes, surcharge etc is fine or does
it need some change?
18 Why India has not directly adopted IFRS?
19 IND AS 116: Impact on Tax differences
20 Types of Tax differences with examples.
21 How will you conduct stock audit? Starting to end
22 Auditing fictitious debtors during pandemic situation?
23 All sections in income tax act related to M&A
24 Equalization Levy, DTAA
25 Assessment Procedure, tax rates
26 Section 194C
27 What is transfer pricing?
28 Experience in consultation or litigation if yes what was mine exact role in that
place, who did i contribute to it, what was the outcome
29 194J
30 What is APA
31 Section 94B
32 About Bitcoins
33 Method for arm’s length price
34 Section 194J
35 Preparation of replay to notice for abeyance of penalty at a shorter time
36 Clauses no from tax audit
37 50ca and 194iA, deemend dividend

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| Deepak S. Mulchandani

38 Assignment you have handled


39 What would you do if you were in a certain position
40 What percentage of TDS is applicable on salaries?
41 What is TDS?
42 Who is your inspiration & why
43 Types of entities in US like pass through entity, S corp smd C corp and various
Tax Incentives offered by Indian government for engaged entities energy sector
44 Which method of depreciation is better SLM or WDV for newly established entity
45 Operating and other financial ratios and their meaning
46 TDS
47 Budget related questions
48 Property tax
49 Advance tax
50 How will you find Fair value of shares?
51 Capital gains for listed and unlisted shares
52 Total number of ITRs
53 Time limit for issuing notice under 148
54 Adjustments under section 143(1)
55 40a7 vs 43B
56 80jjaa
57 43B-shed light on
58 Section 94B International Taxation
59 Sec 40(a)(i) & 40(a)(ia)
60 Company tax rate
61 Salary and perquisite definition
62 Latest Finance act related 2or 3 questions
63 Questions on AS 10 PPE
64 Why you are here?
65 What is the information you required from clients to file Income Tax returns and
Form 3CA and 3CB?

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