Note: Inspector Inland Revenue Solved Past Papers MCQs contain 100 MCQs related to the post of Inspector Inland Revenue. We have collected questions from the different past papers which will be helpful in the preparation of the test according to the syllabus.

 

A. Which of these words is closest in meaning to the word provided?

1. Remote

A. Automatic
B. Distant
C. Savage
D. Mean

Answer

Correct Answer: B. Distant

 

2. Detest

A. Argue
B. Hate
C. Discover
D. Reveal

Answer

Correct Answer: B. Hate

 

3. Gracious

A. Pretty
B. Clever
C. Pleasant
D. Present

Answer

Correct Answer: C. Pleasant

 

4. Predict

A. Foretell
B. Decide
C. Prevent
D. Discover

Answer

Correct Answer: A. Foretell

 

5. Kin

A. Exult
B. Twist
C. Friend
D. Relative

Answer

Correct Answer: D. Relative

 

B. Which of these words is most nearly the opposite of the word provided?

6. Withdraw

A. Reduce
B. Need
C. Advance
D. Want

Answer

Correct Answer: C. Advance

 

7. Secret

A. Friendly
B. Convert
C. Hidden
D. Covert

Answer

Correct Answer: D. Covert

 

8. Heartfelt

A. Loving
B. Insincere
C. Unhealthy
D. Humorous

Answer

Correct Answer: B. Insincere

 

9. Impartial

A. Hostile
B. Biased
C. Dislike
D. Worried

Answer

Correct Answer: B. Biased

 

10. Luminous

A. Clear
B. Dim
C. Brittle
D. Clever

Answer

Correct Answer: B. Dim

 

C. Which are the correction option:-

11. Ali is afraid ___ spiders.

A. From
B. In
C. About
D. Of

Answer

Correct Answer: D. Of

 

12. I am worried ___ the exam.

A. In
B. About
C. On
D. Of

Answer

Correct Answer: B. About

 

13. He looks upset, I think he took the criticism ___ heat.

A. TO
B. In
C. About
D. Of

Answer

Correct Answer: A. TO

 

14. I am envious ___ them.

A. Of
B. In
C. About
D. On

Answer

Correct Answer: A. Of

 

15. He confided ___ me.

A. About
B. In
C. ON
D. Of

Answer

Correct Answer: B. In

 

16. They decided __ the pink sofa.

A. About
B. On
C. OF
D. In

Answer

Correct Answer: B. On

 

17. She suffers __ a heart disease.

A. About
B. In
C. From
D. On

Answer

Correct Answer: C. From

 

18. The teacher set some homework ___ the end of the lesson.

A. About
B. In
C. Of
D. At

Answer

Correct Answer: D. At

 

19. I am good ___ tennis.

A. About
B. In
C. at
D. Of

Answer

Correct Answer: C. at 

 

20. We arrived ___ the station an hour late.

A. About
B. In
C. At
D. Of

Answer

Correct Answer: C. At

 

Professional Test

21. Tax fraction means the amount worked out in accordance with the following Formula:

A. 100 + a. (‘a’ is the rate of tax specified in section 3)
B. 50 + a. (‘a’ is the rate of tax specified in section 3)
C. 150 + a. (‘a’ is the rate of tax specified in section 3)
D. None of these

Answer

Correct Answer: A. 100 + a. (‘a’ is the rate of tax specified in section 3)

 

22. Taxable goods means all goods other than those which have been exempted under section:

A. 12
B. 15
C. 13
D. 11

Answer

Correct Answer: C. 13

 

23. The goods specified in the Fifth Schedule shall be charged to tax at the rate of:

A. 17%
B. 16%
C. 19%
D. 0%

Answer

Correct Answer: D. 0%

 

24. If the amount shown in the tax invoice or the return needs to be modified the registered person shall issue a:

A. Debit Note
B. Credit Note
C. A & B
D. None of these

Answer

Correct Answer: C. A & B 

 

25. If the input tax paid by a registered person exceeds the output tax on account of zero-rated local supplies or exports made during the tax period; the excess amount of input tax shall be refunded not later than ___ days.

A. 40
B. 45
C. 50
D. 60

Answer

Correct Answer: B. 45

 

26. No penalty under section 33 of this Act shall be imposed on a registered person unless a ___ is given to such person.

A. Summon
B. Arrest Warrant
C. Show Cause Notice
D. Warning

Answer

Correct Answer: C. Show Cause Notice

 

27. De-registration, blacklisting, and suspension of registration are dealt with under section ___ of the Sales Tax Act.

A. 31
B. 32
C. 21
D. 22

Answer

Correct Answer: C. 21

 

28. A registered person making a taxable supply shall issue a serially numbered tax invoice in compliance with section ____.

A. 21
B. 23
C. 25
D. 26

Answer

Correct Answer: B. 23

 

29. A person who is required to maintain any record or documents under this act shall retain the record and documents for a period of ___ years.

A. Five
B. Six
C. Eight
D. Three

Answer

Correct Answer: B. Six

 

30. Section __ empowers an authorized officer of Inland Revenue to take a sample of any good or raw material for determining their liability to sales tax.

A. 25
B. 25-A
C. 25-AA
D. 26

Answer

Correct Answer: B. 25-A

 

31. A person who applies for de-registration shall require to furnish a final return under section __ tax act 1990.

A. 27
B. 28
C. 29
D. 30

Answer

Correct Answer: B. 28

 

32. Section 30 of Sales Tax Act 1990 deals with:

A. De-Registration
B. Delegation of Powers
C. Appointment of Officers & Their Powers
D. None of these

Answer

Correct Answer: C. Appointment of Officers & Their Powers

 

33. A Directorate General of Training and Research is established under section?

A. 30A
B. 30B
C. 30C
D. 30D

Answer

Correct Answer: C. 30C

 

34. Special Audit of a registered person may be conducted under section:

A. 31
B. 32
C. 32A
D. 28

Answer

Correct Answer: C. 32A

 

35. In case a person files return within fifteen days of the due date. He shall pay a penalty of ___ Rupees for each day of default?

A. One Hundred
B. Five Hundred
C. Five Thousand
D. Three Hundred

Answer

Correct Answer: A. One Hundred

 

36. Any person who fails to issue an invoice when required under this act he shall pay a penalty of:

A. Rs.5,000/-
B. 3% of the amount of tax involved
C. A & B whichever is higher
D. None of these

Answer

Correct Answer: C. A & B whichever is higher

 

37. Where a registered person fails to produce the record on receipt of 3rd notice in non-compliance with section 25, such person shall pay a penalty of:

A. Rs. 5,000/-
B. Rs. 10,00/-
C. Rs. 50,000/-
D. Rs. 30,000/-

Answer

Correct Answer: C. Rs. 50,000/-

 

38. A person who obstructs the authorized officer in the performance of his official duties shall pay a penalty of:

A. Rs. 25,000/-
B. 100% of the amount of tax involved
C. A & B whichever is higher
D. None of these

Answer

Correct Answer: C. A & B whichever is higher

 

39. Where a person repeats an offense for which a penalty is provided under this act?

A. He shall pay twice the amount of penalty provided under the Act for the said offense.
B. He shall pay thrice the amount of penalty provided under the act for the said offense
C. Rs. 50,000/-
D. None of these

Answer

Correct Answer: A. He shall pay twice the amount of penalty provided under the Act for the said offense.

 

40. Any officer of Inland Revenue shall have the power to summon any person under section:

A. 38
B. 39
C. 37
D. None of these

Answer

Correct Answer: C. 37

 

41. All arrests made under this act shall be carried out in accordance with the relevant provisions of:

A. Sales Tax Act 1990
B. Federal Excise Act 2005
C. Code of Criminal Produced, 1898
D. Income Tax Ordinance 2001

Answer

Correct Answer: C. Code of Criminal Produced, 1898

 

42. Procedure to be followed on the arrest of a person is laid down under section ___ of Sales Tax Act, 1990.

A. 37
B. 37A
C. 37B
D. 37C

Answer

Correct Answer: C. 37B

 

43. It is necessary to produce an arrested person before the special judge or the nearest judicial magistrate within ___ hours of such arrest.

A. 36
B. 48
C. 72
D. 24

Answer

Correct Answer: D. 24

 

44. The Sales Tax Officer authorized to hold inquiry shall maintain a register to be called:

A. Register of Arrests
B. Register of Detention
C. Register of Arrests and Detention
D. None of these

Answer

Correct Answer: C. Register of Arrests and Detention

 

45. A special judge may hold sitting at any other place according to section:

A. 37D
B. 37H
C. 37G
D. 38

Answer

Correct Answer: B. 37H

 

46. A special judge is appointed by the Federal Government under Section:

A. 37C
B. 37B
C. 37A
D. 37D

Answer

Correct Answer: A. 37C

 

47. According to section __ Commissioner may by notice in writing require any person including a banking company to furnish such information or such statement in connection with any investigation or inquiry in cases of tax fraud.

A. 37A
B. 37B
C. 38A
D. 38B

Answer

Correct Answer: C. 38A

 

48. The officer of Inland Revenue may enter a place to search any documents or things useful for any proceedings after obtaining a warrant from the magistrate under section:

A. 40
B. 40A
C. 40B
D. None of these

Answer

Correct Answer: A. 40

 

49. Clause ___ of Section 45A empowers the commissioner to take suo moto and examine the record of any proceeding?

A. 1
B. 2
C. 3
D. 4

Answer

Correct Answer: D. 4

 

50. An Appeal shall be accompanied by a fee of Rs:

A. Rs. 5,000/-
B. Rs. 1,000/-
C. Rs. 2,000/-
D. Rs. 10,000/-

Answer

Correct Answer: B. Rs. 1,000/-

 

51. Appeal to the appellate Tribunal can be made under section:

A. 45A
B. 45B
C. 46
D. 47

Answer

Correct Answer: C. 46

 

52. Reference to the High Court can be sent within ___ days of Communication of the order of the Appellate Tribunal.

A. 120
B. 90
C. 70
D. 60

Answer

Correct Answer: B. 90

 

53. An Application to the High Court by a person other than the Additional Commissioner authorized by the Commissioner shall be accompanied by a fee of:

A. One hundred Rupees
B. Five Hundred Rupees
C. One Thousand Rupees
D. Five Thousand Rupees

Answer

Correct Answer: A. One hundred Rupees

 

54. A Reference to the High Court Under this Section shall be head by a Bench of not less than __ judges of the High Court.

A. 02
B. 03
C. 04
D. 05

Answer

Correct Answer: A. 02

 

55. Section ____ of the Limitation Act 1908 shall apply to an application made to the High Court under sub-section.

A. 7
B. 1
C. 9
D. 10

Answer

Correct Answer: B. 1

 

56. According to Section 48, Sub-Section 1, Clause (c) the Officer of Inland Revenue may take the following actions for recovery of arrests of tax?

A. Seal the Business Promises
B. Stop removal of any goods from business promises
C. Attach and Sell or sell without attachment any moveable or immovable property of the registered person
D. A & B from the Above

Answer

Correct Answer: B. Stop removal of any goods from business promises

 

57. A liquidator is required to give written notice to the commissioner within ___ days of being appointed.

A. 14
B. 15
C. 30
D. 60

Answer

Correct Answer: A. 14

 

58. Board has the power to make rules under Section ___.

A. 50
B. 49
C. 49A
D. 50A

Answer

Correct Answer: A. 50

 

59. Board may prescribe the use of the computerized system under section ____.

A. 50
B. 50A
C. 49
D. 49A

Answer

Correct Answer: B. 50A

 

60. Board establishes bar of suits prosecution and other legal proceedings under section:

A. 50
B. 51
C. 52
D. 52A

Answer

Correct Answer: B. 51

 

61. An authorized representative of a registered person may appear before the appellate Tribunal as spells Section:

A. 50
B. 51
C. 52
D. 53

Answer

Correct Answer: C. 52

 

62. Board may appoint a person to electronically file a return on behalf of a registered person under Section:

A. 50
B. 52A
C. 52
D. 53

Answer

Correct Answer: B. 52A

 

63. According to Section ___ the tax liability of a deceased registered person under the act shall be the first charge on his estate in the hands of his successor.

A. 51
B. 52
C. 53
D. 54

Answer

Correct Answer: C. 53

 

64. Section ___ deals with removal or difficulties.

A. 53
B. 54
C. 55
D. 56

Answer

Correct Answer: C. 55

 

65. Service of order decisions etc are done in accordance with the procedure laid down under section:

A. 54
B. 55
C. 56
D. 57

Answer

Correct Answer: C. 56

 

66. Any order Notice or requisition require to be served on a resident individual is sent by a registered post or courier service to the individuals?

A. E-mail address
B. Last Known Address in Pakistan
C. Official Address
D. None of these

Answer

Correct Answer: B. Last Known Address in Pakistan

 

67. Rectification of mistake in any order passed by an officer of Inland Revenue Commissioner (Appeals) or the Appellate Tribunal can be made as envisaged under section:

A. 53
B. 55
C. 57
D. 59

Answer

Correct Answer: C. 57

 

68. No person shall be declared as the representative of a non-resident person unless the person has been given an opportunity by the ____ of being heard.

A. Inspector Inland Revenue
B. Commissioner
C. Collector
D. None of these

Answer

Correct Answer: B. Commissioner

 

69. Tax paid on goods purchased by a person who gets registered within 30 days of purchase of goods shall be treated as:

A. Input Tax
B. Output Tax
C. Ad Velorum Tax
D. Both A & B

Answer

Correct Answer: A. Input Tax

 

70. When a person import goods the tax paid by him there on during a period of 30 days before making an application of registration shall be treated as:

A. Output Tax
B. Input Tax
C. Progressive Tax
D. None of these

Answer

Correct Answer: B. Input Tax

 

71. Section ____ provides powers to deliver certain goods without payment of tax.

A. 52
B. 54
C. 60
D. 62

Answer

Correct Answer: C. 60

 

72. Board may authorize the repayment in whole or in part of the tax paid on goods of such class or description as it may determine under section ____.

A. 60
B. 6
C. 62
D. 64

Answer

Correct Answer: B. 6

 

73. According to section _____ repayment of tax to a person registered in Azad Jammu & Kashmir can be made in whole or in part of the input tax on any goods acquired in or imported into Pakistan by a person registered in Azad Kashmir and are engaged in making zero-rated supplies.

A. 59
B. 60
C. 61
D. 61A

Answer

Correct Answer: D. 61A

 

74. Drawback is allowed on re-export but not such drawback is repaid unless the re-export is made within a period of ___ years from the date of importation as per record of custom House.

A. 03
B. 02
C. 01
D. 04

Answer

Correct Answer: B. 02

 

75. Section ____ deals with drawbacks on goods taken into use between importation & re-exportation period.

A. 61
B. 62
C. 63
D. 64

Answer

Correct Answer: C. 63

 

76. Federal Government may prohibit the payment of drawback on the exportation of goods or any specified goods or class of goods to any specified foreign port or territory in compliance with Section ____.

A. 64
B. 65
C. 66
D. 67

Answer

Correct Answer: A. 64

 

77. Federal Government may by notification direct that the tax not levied or short levied as a result of inadvertent practice shall not be required to be paid for the period prior to the discovery of such inadvertent practice as per section?

A. 64
B. 65
C. 66
D. 67

Answer

Correct Answer: B. 65

 

78. All refunds have to be claimed within ____ years(s).

A. 1
B. 2
C. 3
D. 4

Answer

Correct Answer: A. 1

 

79. Application or claim field under section 66 shall be disposed of within ___ days from date of filing of Claim.

A. 60
B. 90
C. 120
D. 160

Answer

Correct Answer: B. 90

 

80. According to Section ___ liability of the acts of agent solely lies upon a registered person.

A. 66
B. 67
C. 68
D. 69

Answer

Correct Answer: C. 68

 

81. Duplicate copy of sales tax documents may be issued to a registered person on the payment of Rs. ___.

A. One Hundred
B. Two Hundred
C. Three Hundred
D. Five Hundred

Answer

Correct Answer: A. One Hundred

 

82. All officers of Inland Revenue and other persons employed in the execution of this act shall observe and follow the order instructions and direction of the Board under Section ____.

A. 71
B. 72
C. 72A
D. 72B

Answer

Correct Answer: B. 72

 

83. Board may select persons or classes of persons for audit of tax affairs through ____.

A. Random Selection
B. Computer Ballot
C. Manual Entry
D. None of these

Answer

Correct Answer: B. Computer Ballot

 

84. According to Section 72C Board may give ____ to Inland Revenue Officer/Officials in cases involving concealment or evasion of sales tax and other taxes on their meritorious conduct in such cases.

A. Promotion
B. Cash Reward
C. Certificate of Application
D. None of these

Answer

Correct Answer: B. Cash Reward

 

85. Payment of the amount for a transaction exceeding the value of ___ excluding payment against a utility bill shall be made by a crossed banking instrument showing transfer of the amount of the sales tax invoice in favor of the supplier.

A. Rs. 1,00,000/-
B. Rs. 50,000/-
C. Rs. 2,00,000/-
D. Rs. 25,000/-

Answer

Correct Answer: B. Rs. 50,000/-

 

86. Retailer means a person supplying goods to the general public for the purpose of:

A. Sale
B. Purchase
C. Consumption
D. Demand

Answer

Correct Answer: C. Consumption

 

87. ___ means a person who is registered or liable to be registered under this act.

A. Manufacturer
B. Supplier
C. Registered Person
D. Retailer

Answer

Correct Answer: C. Registered Person

 

88. Special Audit means an audit conducted under section:

A. 31
B. 32
C. 32A
D. 33

Answer

Correct Answer: C. 32A

 

89. Taxable activity means any ___ activity carried by a person whether or not for profit.

A. Financial
B. Fiscal
C. Monetary
D. Economic

Answer

Correct Answer: D. Economic

 

90. Taxable goods means all goods other than those which have been exempted under section:

A. 11
B. 12
C. 13
D. 15

Answer

Correct Answer: C. 13

 

91. Tax paid means a period of ___ month (s) or such other period as specified by the Federal Government.

A. One
B. Three
C. Five
D. Twelve

Answer

Correct Answer: A. One

 

92. Tax invoice means a document required to be issued under section ____.

A. 21
B. 23
C. 25
D. 26

Answer

Correct Answer: B. 23

 

93. Open market price means the consideration of money that supply or ___ would generally fetch in an open market.

A. Demand
B. Different Supply
C. Similar Supply
D. None of these

Answer

Correct Answer: B. Different Supply

 

94. Appellate tribunal means the Appellate Tribunal Inland Revenue established under Section ___ of Income-tax Ordinance 2001.

A. 120
B. 130
C. 131
D. None of these

Answer

Correct Answer: B. 130

 

95. Banking Company means a banking company as defined in the banking companies ordinance:

A. 1990
B. 1962
C. 1984
D. 1969

Answer

Correct Answer: B. 1962

 

96. “Common taxpayer identification number” means the registration number or any other number allocated to a ____.

A. Wholesaler
B. Retailer
C. Importer
D. Registered Person

Answer

Correct Answer: D. Registered Person 

 

97. CREST is an abbreviation of:

A. Computerized Return and E-Filing of Sales Tax
B. Computerized Risk-Based Evaluation of Sales Tax
C. Certificate Return E- Filing System
D. None of these

Answer

Correct Answer: B. Computerized Risk-Based Evaluation of Sales Tax

 

98. KIBOR stands for:

A. Karachi Intra-Bank Offered Rate
B. Karachi Inter-Bank Offered Rate
C. Karachi Inter Bank On-Spot Rate
D. None of these

Answer

Correct Answer: B. Karachi Inter-Bank Offered Rate

 

99. Directorate of Post Clearance Audit is established under section:

A. 30A
B. 30B
C. 30D
D. 30DD

Answer

Correct Answer: D. 30DD

 

100. Delegation of Powers to the Officers of Inland Revenue are conferred under section:

A. 31
B. 31
C. 33
D. 34

Answer

Correct Answer: B. 31

 

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