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The appellate authority provided under
section 246 (A) is known as:",null,2,

[[2087134532,[["Principal Commissioner
of income tax",null,null,null,0]
,["Deputy Commissioner of Income Tax
(Appeals )",null,null,null,0]
,["Principal Director General of income
tax",null,null,null,0]
,["Commissioner of Income Tax
(Appeals )",null,null,null,0]
]
,0,null,null,null,null,null,1]
]
]
,[1873047772,"The following are not appealable
orders:",null,2,[[861391589,[["None of
these",null,null,null,0]
,["Order passed under section 163 treating the tax
payer as agent of non-resident",null,null,null,0]
,["An assessment order passed under section
144",null,null,null,0]
,["Assessment order passed under section 143 (3) on
the direction of dispute resolution
panel",null,null,null,0]
]
]
]
,[1876570772,"Time limit for presenting an
appeal:",null,2,[[103218650,[["35 days from the date
of service of notice of demand relating to the
assessment or penalty",null,null,null,0]
,["None of these",null,null,null,0]
,["30 days from the date of service of notice of
demand relating to the assessment or
penalty",null,null,null,0]
,["45 days from the date of service of notice of
demand relating to the assessment or
penalty",null,null,null,0]
]
]
]
,[241844156,"The form of appeal has to be signed by
an authorized person which is: ",null,2,[[75600922,
[["Any partner of LLP in presence of designated
partner",null,null,null,0]
,["All of these",null,null,null,0]
,["Executive Director of the
company",null,null,null,0]
,["Principal officer of a local
Authority",null,null,null,0]
]
]
]
,[1693620850,"Where assessed income is more than
Rs. 1, 00,000 but less than 2, 00,000, the fee for filing
the \tappeal before the commissioner of income tax
appeals are: ",null,2,[[1666101085,[["Rs.
,["Rs. 1000",null,null,null,0]
]
]
]
,[332841112,"Revision of orders prejudicial to
revenue can be filed under income tax Act:",null,2,
[[444782271,[["Sec 268",null,null,null,0]
,["Sec 266",null,null,null,0]
]
]
]
,[2141578762,"Advance Ruling can be sought
by:",null,2,[[1484987941,[["A non-resident with
respect to a transaction either undertaken or likely to
be undertaken in India",null,null,null,0]
,["A non-resident only",null,null,null,0]
,["A non-resident with the support of
resident",null,null,null,0]
,["None of the above",null,null,null,0]
]
]
]
,[1401643631,"Advance Ruling Authority can be
constituted by the Central Government under:",null,2,
[[1009981412,[["Section 245-0",null,null,null,0]
,["Section 245-T",null,null,null,0]
,["Section 245-N",null,null,null,0]
]
]
]
,[961996693,"The fringe benefits tax was introduced
by :",null,2,[[1985305681,[["None of
,["The Finance Act 2006",null,null,null,0]
]
]
]
,[1642873984,"The fringe benefit tax covers:",null,2,
[[1802462093,[["Employers expenses on
entertainment",null,null,null,0]
,["Employers provision of employees
transportation",null,null,null,0]
,["Employee stock option plans",null,null,null,0]
]
]
]
,[1346694047,"Penalty for under-reporting of income
is covered by :S",null,2,[[64540679,[["Sec 270
A",null,null,null,0]
,["Sec 271(1)(b)",null,null,null,0]
,["Sec 271 A",null,null,null,0]
]
]
]
,[1134505370,"Failure to comply with notices under
section 142(I) carries a penalty of:",null,2,
[[1224205413,[["A sum of Rs 10,000 in addition to
tax payable on each such failure",null,null,null,0]
,["A sum of Rs. 10,000 in addition to tax
payable",null,null,null,0]
,["A sum of Rs 10,000",null,null,null,0]
]
]
]
,[121335880,"Penalty for failure to deduct tax at
source is given under:",null,2,[[297341318,[["Sec 271
B",null,null,null,0]
,["Sec 271 C",null,null,null,0]
,["Sec 272 A",null,null,null,0]
]
]
]
,[1340843425,"Principal Commissioner or
Commissioner has the power to reduce or waive
penalty under :",null,2,[[574703380,[["Section
,["Section 273A",null,null,null,0]
,["Section 272 A",null,null,null,0]
]
]
]
,[2061568038,"Failure to quote PAN in the return is
punishable under:",null,2,[[2000418381,[["None of
,["Sec 272B",null,null,null,0]
]
]
]
,[1629731847,"Willful attempt to evade tax is
punishable under:",null,2,[[773350188,[["None of
,["Sec 276C",null,null,null,0]
,["Sec 277C",null,null,null,0]
]
]
]
,[52911238,"The J\u0026K Professions, Trades,
Callings and Employment Act 2005 came into
force:",null,2,[[189023578,[["15th March
,["10th May, 2005",null,null,null,0]
,["1st April 2006",null,null,null,0]
]
]
]
,[1061864151,"Assessee under the JKPTC\u0026E
Act means:",null,2,[[302062743,[["Every person who
is liable to pay tax on behalf of
others",null,null,null,0]
,["Every person against whom some legal proceeding
is initiated under the Act",null,null,null,0]
,["Every person whether natural or legal
person",null,null,null,0]
]
]
]
,[1351833966,"The JKPTC\u0026E Act does not
apply to a person:",null,2,[[1323138553,[["Who is
drawing pension from central Govt
only",null,null,null,0]
,["The members of defence forces serving in J\
u0026K",null,null,null,0]
,["Whose annual income exceeds one
lakh",null,null,null,0]
]
]
]
,[819914965,"A return under PTC\u0026E Act has to
be filed by the employer:",null,2,[[1906895417,
[["Within 3 months from the end of the financial
year",null,null,null,0]
,["Within 4 months from the end of the financial
,["Within 2 months from the end of the financial
]
]
]
,[1349973507,"The Government has the power to
exempt any class or classes of assesses from paying
the tax \tunder:",null,2,[[675038308,[["Section 3(3) of
the Act",null,null,null,0]
,["Section 4(2)(a) of the Act",null,null,null,0]
,["Section 5 (2) of the Act",null,null,null,0]
]
]
]
,[649331382,"The tax payable by the Employer under
Section 5 of the Act has to be deposited with the Govt
\twithin:",null,2,[[1483713922,[["10
days",null,null,null,0]
,["20 days",null,null,null,0]
,["15 days",null,null,null,0]
]
]
]
,[2041914134,"The Assessing Authority has the
power of review provided under:",null,2,[[172015704,
[["Section 8 of the PTC \u0026 E
ACT",null,null,null,0]
,["Section 10 of PTC \u0026 E ACT",null,null,null,0]
,["Section 9 of PTC \u0026 E ACT",null,null,null,0]
]
]
]
,[970971423,"The Fund created under PTC \u0026 E
ACT shall be administered by the Board which shall
comprise of \tchairman along with",null,2,
[[1606288864,[["None of these",null,null,null,0]
,["6 members",null,null,null,0]
,["4 member",null,null,null,0]
,["5 members",null,null,null,0]
]
]
]
,[817047485,"Service tax came into existence in India
by:",null,2,[[664928456,[["The Finance Act
,["The finance Act 1996",null,null,null,0]
]
]
]
,[494033767,"Furnishing of return of service tax is
provided under:",null,2,[[2071029471,[["Section 64
of the Act",null,null,null,0]
,["Section 72 of the service tax Act",null,null,null,0]
]
]
]
,[1594922467,"Best judgment assessment can be
made by the Central Excise officer under: ",null,2,
,["Section 71A of the service tax Act",null,null,null,0]
]
]
]
,[1281591306,"Negative list of services is provided
under:",null,2,[[1501727908,[["Section 66 B of the
service Tax Act",null,null,null,0]
,["Section 66 D of the service Tax
Act",null,null,null,0]
]
]
]
,[496758351,"The service provider is to be registered
under:",null,2,[[246503752,[["Section 73 of the
,["Section 69 of the Act",null,null,null,0]
,["Section 66 of the Act",null,null,null,0]
]
]
]
,[607234198,"Penalty for failure to pay service tax
shall not exceed:",null,2,[[2064150951,[["15% of the
amount of such service tax",null,null,null,0]
,["20% of the amount of such service
,["10% of the amount of such service
]
]
]
,[478383129,"The Penalty for offences by director of
company under section 78A shall be:",null,2,
[[1270170784,[["Rs. 1,50,000",null,null,null,0]
,["Rs. 50,000",null,null,null,0]
,["Rs. 1,00,000",null,null,null,0]
]
]
]
,[1005067110,"The service Tax was introduced in
India by Dr. Manmohan Singh as:",null,2,
,["Governor of RBI",null,null,null,0]
,["Finance Minister",null,null,null,0]
,["Prime Minister",null,null,null,0]
]
]
]
,[1315251667,"Capital goods under JK VAT do not
include:",null,2,[[1586557349,[["The civil
structures",null,null,null,0]
,["plant, machinery and equipment used in
manufacturing",null,null,null,0]
,["packing of manufactured goods",null,null,null,0]
,["processing of goods",null,null,null,0]
]
]
]
,[34175617,"Casual trader” means a person who has
no fixed place of business in the State which
includes:",null,2,[[118062759,[["All of
,["a transporter who, fails to disclose the name and
address of the consignor or
consignee.",null,null,null,0]
,["fails to furnish copy of invoice, challan, transport
receipt or consignment note.",null,null,null,0]
,["Lessee of a warehouse who fails to disclose the
name and address of the owner of any goods
stored.",null,null,null,0]
]
]
]
,[767761757,"Declared goods under JK VAT means
the goods defined under:",null,2,[[465810829,
[["Section 15 of Central Sales Tax Act,
,["Section 14 of Central Sales Tax Act,
,["Section 12 of Central Sales Tax Act,
]
]
]
,[834038323,"Turnover means the aggregate amount,
for which the goods are bought or sold, supplied or\t\
t\tdistributed by a dealer, which does not
include:",null,2,[[1827251317,[["Any cash discount
on the price allowed in respect of any
sale",null,null,null,0]
,["Only b and C",null,null,null,0]
,["Anything done by the dealer in respect of the goods
sold at the time of, or before, the delivery
thereof;",null,null,null,0]
,["Any amount refunded in respect of articles returned
by customers",null,null,null,0]
]
]
]
,[111638293,"The functions of the Tribunal under JK
VAT are provided under:",null,2,[[1963524117,
[["Section 11",null,null,null,0]
,["Section 7",null,null,null,0]
,["Section 9",null,null,null,0]
]
]
]
,[1130272223,"The dealer shall be liable to pay tax on
turnover of sales and purchases which is:",null,2,
[[1909062592,[["Rs. 6.5 lakhs",null,null,null,0]
,["Rs. 7.5 lakhs",null,null,null,0]
,["Rs. 5 lakhs",null,null,null,0]
]
]
]
,[1730665919,"Where Turnover escapes from
assessment, it can be reassessed under:",null,2,
[[994346536,[["Section 39 of VAT
,["Section 40 of VAT Act",null,null,null,0]
,["Section 42 of VAT Act",null,null,null,0]
]
]
]
,[1058981645,"Any person aggrieved by an order
passed under 1st Appeal may prefer an appeal to the
Tribunal, \twithin a period of:",null,2,[[1835514245,
[["Two months",null,null,null,0]
,["Three months",null,null,null,0]
,["Four months",null,null,null,0]

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The appellate authority provided under

section 246 (A) is known as:",null,2,

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