Friday, February 11, 2011

Fin623 Final Term Current Paper (Feb 2011)

Fin623 Final Term Current Paper (Feb 2011)

62 MCQs mostly new 

bad luck for me that from 35 to 55 i got all calculated questions 
and my mostly answers were wrong! 
for example 
xyz gross salary is 00000 and they got xyz 00000 find the taxable income ....so please must prepare the chapter related to the taxable income! 

7 subjective questions ...
i got just one old question rest all were new n lengthy because they all are theoretical ! 

69: 5 cases where deduction not allowed 5 marks 
Deductions not Allowed – Sec. 21
1) Any cess, rate or tax paid or payable by a person in Pakistan or a foreign country under PTR/Final Tax Regime.
2). Any amount of tax deducted at source.
3) If payer/employer does not deduct tax from payments/disbursement of salary, then payments made, salaries paid by such payer/employer shall not be allowed for deduction of these expenses.
4) Any entertainment expenditure in excess of such limits [or in violation of such conditions] as may be prescribed;
5) Any contribution made by the person to a fund that is not a recognized provident fund* [approved pension fund] approved superannuation fund, or approved gratuity fund;

68: Under what conditions a commissioner of Income Tax may ask for the filing of returns by notice?

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