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CA Final Assessment, Audit, Inspection, Search, Seizure and Arrest — practice questions — page 2

Explore 67 free Assessment, Audit, Inspection, Search, Seizure and Arrest questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Assessment, Audit, Inspection, Search, Seizure and Arrest questions and exercises with answers

Showing questions 31–60 of 67.

Special audit of records is carried out by whom?Read the answer and worked solution →The nominated accountant must submit the special audit report within how many days?Read the answer and worked solution →The special audit period can be extended by a further period of how many days?Read the answer and worked solution →Can special audit be ordered even if accounts were already audited under another law?Read the answer and worked solution →Who determines and pays the remuneration of the special auditor?Read the answer and worked solution →Before material from a special audit is used against a person, what must be offered?Read the answer and worked solution →An inspection order under section 67 may be made by an officer not below which rank?Read the answer and worked solution →Which belief justifies authorising inspection of a taxable person's premises?Read the answer and worked solution →Besides taxable persons, whose places may be inspected under section 67(1)?Read the answer and worked solution →If seizure of goods is not practicable, what may the officer do?Read the answer and worked solution →Seized documents and books may be retained only for how long?Read the answer and worked solution →Documents not relied upon for a notice must be returned within what time from issue of the notice?Read the answer and worked solution →If access to premises is denied, the authorised officer may do what?Read the answer and worked solution →A person whose documents are seized is entitled to do what, in the presence of an officer?Read the answer and worked solution →Seized goods can be released provisionally on execution of a bond and what else?Read the answer and worked solution →Seized goods must be returned if no notice is given within what period of the seizure?Read the answer and worked solution →Which goods may be notified for prompt disposal after seizure?Read the answer and worked solution →For seized goods notified for disposal, the officer must prepare what?Read the answer and worked solution →Search and seizure under GST is governed by which Code, as far as may be?Read the answer and worked solution →In section 165(5) of the CrPC, applied to GST search, the word Magistrate is replaced by what?Read the answer and worked solution →A seizing officer must give what for documents produced to him?Read the answer and worked solution →Why may officers make test purchases from a taxable person?Read the answer and worked solution →Which section deals with inspection of goods in movement?Read the answer and worked solution →A person in charge of a conveyance must carry documents if the consignment value does what?Read the answer and worked solution →When a conveyance is intercepted, the person in charge must produce documents and allow what?Read the answer and worked solution →Who authorises an officer of central tax to arrest a person for specified offences?Read the answer and worked solution →A person arrested for certain offences must be produced before a Magistrate within what time?Read the answer and worked solution →For a non-cognizable and bailable offence, the Deputy or Assistant Commissioner has the powers of whom?Read the answer and worked solution →A proper officer may summon a person in the same manner as which court?Read the answer and worked solution →A section 70 inquiry is a judicial proceeding under which sections?Read the answer and worked solution →

Worked practice questions

Special audit of records is carried out by whom?

  1. A company secretary
  2. An income tax officer
  3. A customs appraiser
  4. A nominated CA or CMA
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Correct answer: B. An income tax officer

The Commissioner nominates a chartered accountant or cost accountant to examine and audit the records.

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The nominated accountant must submit the special audit report within how many days?

  1. 45 days
  2. 180 days
  3. 90 days
  4. 30 days
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Correct answer: C. 90 days

The report must be submitted within ninety days, extendable by a further ninety days.

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The special audit period can be extended by a further period of how many days?

  1. 120 days
  2. 30 days
  3. 60 days
  4. 90 days
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Correct answer: D. 90 days

The Assistant Commissioner may extend for sufficient reason by a further ninety days.

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Demands and Recovery, Offences and PenaltiesPlace of SupplyInput Tax CreditCustoms Act 1962: Levy and ExemptionLevy and Collection of TaxAppeals, Revision and Advance Ruling under GSTCustoms 2 Foreign Trade PolicyCustoms Act, 1962