SAMPLE PAPER

Q.1) What do you understand by withholding taxes? Discuss the tax history of Pakistan.

Q.2) What are the prescribe qualifications for registration as an income tax practitioner.

Q.3) Explain the procedure of Registration and cancellation of tax practitioners.

Q.4) What are the requirement of filing E-enrolment for individual and company under
Income tax rules, 2002.

Q.5) Definitions;

1) Taxable Income

2) Total Income

3) Tax Payer

4) Employment

5) Tax Year

6) Income

7) Withholding Tax

8) National Tax Number

9) Heads of Income

Q.6) A) what do you mean by income? Who are the persons required to furnish a return of
income for a tax year.

B) What categories of persons are exempt from furnishing such a return?

Q.7) Define rent? What are the rules for computation of tax under the head income from
property?

Q.8) When deduction in computing income chargeable under the head ‘income from
business’ and when deduction not allowed?

Q.9) Write short notes-

A) Wealth statements

B) Depreciation
Q.10) A) What is general sales tax and describe and describe about input and output tax.

B) Describe the procedure of registration and de-registration according to the general sale
tax Act, 1990 and under which section we apply.