
<p class="wp-block-paragraph"> Hello Dear CA Students,</p>



<blockquote class="wp-block-quote is-layout-flow wp-block-quote-is-layout-flow">
<p class="wp-block-paragraph"><em>We are Sharing With You CA Final Direct Tax MCQs Questions May 2023 Exam . So kindly Check Out our www.castudynotes.com website and ALL the Best for Your upcoming Exams.</em></p>
<cite>CA STUDY NOTES</cite></blockquote>


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<p class="wp-block-paragraph"><strong>Individuy MCQs (7X2)+(1&#215;4)</strong></p>



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<h2 class="wp-block-heading has-highlight-background-color has-background"><strong><a href="https://castudynotes.com/wp-content/uploads/2023/05/CA-Final-DT-MCQs-QP-Topics-May-2023-Exam-castudynotes-com.pdf" target="_blank" rel="noreferrer noopener">Download DT MCQs Question Paper May 2023 Exam PDF</a></strong></h2>



<p class="wp-block-paragraph">1 Person not required to furnish actumn uls. 139 (1) (Conditions) (1 Mark) </p>



<p class="wp-block-paragraph">2. Advance Ruling pronouncement time limit 1 Mark </p>



<p class="wp-block-paragraph">(3.) Interest payable on Rupee denominated bonds (Business trust) (IDS)</p>



<p class="wp-block-paragraph">[(2 marks)</p>



<p class="wp-block-paragraph">(4) Penalty u/s. 92E for non-obtaining CA Report für International transaction </p>



<p class="wp-block-paragraph">(5) Conditions for explanation of loans / borrowings in assessee books [[2 marks </p>



<p class="wp-block-paragraph">6. TDS on gift (CAR-> Promotion) [(2 Marks)</p>



<p class="wp-block-paragraph">7. Taxability of Cheque in kind to a deceased family ((covid 19) (2 marks) *)</p>



<p class="wp-block-paragraph">8. Taxability of Indian Company + Dividend received from Foreign Company [[2 marks)</p>



<p class="wp-block-paragraph">(30% Shares holder) </p>



<p class="wp-block-paragraph">9. @Income of Airlines Company (in INR &; A$) [2 marks)*</p>



<p class="wp-block-paragraph">(10.) Assessment Coder -> Mortgage shares → </p>



<p class="wp-block-paragraph">(11) Notice uls. 143(2) -> Time limit Mark</p>



<p class="wp-block-paragraph">[ICSI (2 Maks each)</p>



<p class="wp-block-paragraph">(12) Deduction uls. VIA (EV vehicle + Political party duration)</p>



<p class="wp-block-paragraph">13. Capital Gains taxability</p>



<p class="wp-block-paragraph">CREC Bends + Invested in two adjacent Flats)</p>



<p class="wp-block-paragraph">14) Death compensation taxability</p>



<p class="wp-block-paragraph"></p>



<p class="wp-block-paragraph">281B (2marks) k</p>



<p class="wp-block-paragraph">[ICS 2 (2 marks each)</p>



<p class="wp-block-paragraph">(15) TDS on lease of Machinery Rap and seating of building</p>



<p class="wp-block-paragraph">16. Additional tax Tax liability Updated Return Interest unt. Suls. 139 (8A)</p>



<p class="wp-block-paragraph">(17) Time limit for Revision of Updated Retum</p>



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Kindly pls upload the answers for the DT descriptive questions