Tax Consultant question bank
100 questions. Filter by level and skill, track what you've solved, and see how many people get each one right.
- The five heads of income
- Planning or evasion
- Why residential status matters
- What TDS is
- Reading a GSTIN
- Standard UAE VAT rate
- What advance tax is
- UAE corporate tax rates
- What a PAN is for
- Previous year and assessment year
- What Form 26AS and AIS show
- Self-assessment tax
- HSN and SAC codes
- What GSTR-1 reports
- What GSTR-3B is
- Why an e-way bill is used
- Exempt vs zero-rated under GST
- GST on imported goods
- What Form 16 is
- Standard deduction from salary
- Agricultural income in India
- HRA exemption and tax regimes
- An item eligible under Section 80C
- A cash gift from a brother
- TRN on a UAE tax invoice
- A zero-rated UAE supply
- UAE corporate tax on small profits
- Why a tax residency certificate is needed
- Why tax treaties exist
- Who deducts TDS on office rent
- Using CGST credit for SGST
- When a GST credit note is issued
- Tax audit under Section 44AB
- Presumptive taxation
- Income from a let-out house
- Taxing a composite supply
- Bill-to ship-to place of supply
- GST on an advance for services
- TDS versus TCS
- Old vs new tax regime
- Exporting under an LUT
- UAE VAT on imported services
- Salary income under the new regime
- Computing a short-term capital gain
- Setting off a business loss
- Carrying forward a business loss
- Clubbing a minor child’s income
- TDS when the payee has no PAN
- Taxable value under GST
- Time of supply for goods
- ITC and depreciation on the same GST
- Last date to claim input tax credit
- Stock transfer between branches
- Which invoices need e-invoicing
- Input Service Distributor
- GST on services imported from abroad
- TDS on a payment to a non-resident
- Limit on foreign tax credit
- The 182-day residency test
- UAE VAT mandatory registration
- Input VAT on client entertainment
- Deadline to issue a UAE tax invoice
- UAE corporate tax return deadline
- Dividends from a UAE company
- UAE small business relief
- Advance tax due by 15 December
- Large cash payment to a supplier
- How dividends are taxed in India
- UAE corporate tax after adjustments
- Minimum GST cash after credit set-off
- What GAAR is aimed at
- Permanent establishment from an office
- Transfer pricing adjustment
- Tax on long-term gains from listed shares
- Responding to a scrutiny notice
- UAE qualifying free zone person
- UAE corporate tax with client entertainment
- Reversing common credit for exempt supplies
- When to seek a GST advance ruling
- Cash gifts from two friends
- Transfer pricing method for a distributor
- An agent who signs contracts
- Architect services for a building in Goa
- Services to an overseas branch
- ITC on a car for a director
- The concessional company tax regime
- Using tax losses in the UAE
- Apportioning UAE input VAT
- Payments to a connected person
- UAE domestic minimum top-up tax
- The order of income tax appeals
- Late payments to MSE suppliers
- Setting off capital losses
- Presumptive income with digital receipts
- Treaty tie-breaker for dual residents
- Free zone de minimis test
- Advance received for goods
- House property loss against salary
- Refund under inverted duty structure
- Correcting an error in a UAE VAT return