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CA Final Assessment, Audit, Inspection, Search, Seizure and Arrest — practice questions — page 3

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 61–67 of 67.

Authorising access to a registered person's business place needs an officer of what minimum rank?Read the answer and worked solution →Which record must be made available on demand at premises?Read the answer and worked solution →Which income-tax report must be produced on demand?Read the answer and worked solution →A cost audit report under which Companies Act section must be made available on demand?Read the answer and worked solution →Which section of the CGST Act provides for special audit?Read the answer and worked solution →Which section of the CGST Act covers scrutiny of returns?Read the answer and worked solution →Which section of the CGST Act covers audit by tax authorities?Read the answer and worked solution →

Worked practice questions

Authorising access to a registered person's business place needs an officer of what minimum rank?

  1. Tax Superintendent
  2. Tax Inspector
  3. Joint Commissioner
  4. Deputy Commissioner
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Correct answer: C. Joint Commissioner

Access to inspect books and computers is authorised by a proper officer not below the rank of Joint Commissioner.

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Which record must be made available on demand at premises?

  1. Employee attendance sheets
  2. Trial balance or equivalent
  3. Bank loan sanction letters
  4. Personal household diary
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Correct answer: B. Trial balance or equivalent

Section 71(2) lists the trial balance or its equivalent among records to be produced.

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Which income-tax report must be produced on demand?

  1. Section 44AB audit report
  2. Section 10 exemption proof
  3. Section 139 filing receipt
  4. Section 80C certificate
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Correct answer: A. Section 44AB audit report

Section 71(2)(v) requires the income-tax audit report, if any, under section 44AB.

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More Indirecttaxlaws topics

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