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CA Inter Advance Tax, TDS and TCS — practice questions

Explore 81 free Advance Tax, TDS and TCS questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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Advance Tax, TDS and TCS questions and exercises with answers

Showing questions 1–30 of 81.

For FY 2025-26, what is the TDS rate on winnings from lotteries and card games?Read the answer and worked solution →What TDS rate applies to winnings from any online game under section 194BA?Read the answer and worked solution →A company pays an individual contractor under section 194C. What TDS rate applies?Read the answer and worked solution →At what rate is TDS deducted under 194C on payment to a partnership firm contractor?Read the answer and worked solution →What is the TDS rate on commission or brokerage under section 194H?Read the answer and worked solution →Tax is deducted from rent of land, building or furniture under section 194-I at what rate?Read the answer and worked solution →What TDS rate applies to rent paid for plant and machinery under section 194-I?Read the answer and worked solution →A buyer pays for immovable property (not agricultural land) under section 194-IA. What is the rate?Read the answer and worked solution →TDS under section 194J on ordinary professional fees such as legal fees is deducted at what rate?Read the answer and worked solution →An e-commerce operator credits sums to a participant. What is the 194-O TDS rate?Read the answer and worked solution →What rate of TDS applies to purchase of goods above Rs 50 lakh under section 194Q?Read the answer and worked solution →A business gives a resident a taxable perquisite above Rs 20,000. What 194R rate applies?Read the answer and worked solution →What is the TDS rate on transfer of a virtual digital asset under section 194S?Read the answer and worked solution →A firm pays remuneration or interest to a partner. What is the 194T TDS rate?Read the answer and worked solution →What rate applies to payments by an individual to a resident contractor under section 194M?Read the answer and worked solution →Commission on sale of lottery tickets attracts TDS under 194G at what rate?Read the answer and worked solution →TDS on the income comprised in a life insurance policy payout (194DA) is at what rate?Read the answer and worked solution →What TDS rate applies to payments from a National Savings Scheme deposit (194EE)?Read the answer and worked solution →What TDS rate applies to mutual fund unit income paid to a resident under 194K?Read the answer and worked solution →Compensation for compulsory acquisition of immovable property is taxed under 194LA at what rate?Read the answer and worked solution →An individual not liable to tax audit pays rent under 194-IB. What is the rate?Read the answer and worked solution →Under section 195, what TDS rate applies to a non-resident's 112A long-term gains above Rs 1,25,000?Read the answer and worked solution →What rate does section 195 prescribe for non-resident short-term capital gains under section 111A?Read the answer and worked solution →At what rate is tax deducted from salary under section 192?Read the answer and worked solution →Taxable accumulated provident fund balance paid to an employee carries what TDS rate (192A)?Read the answer and worked solution →Interest other than interest on securities is subject to TDS under 194A at what rate?Read the answer and worked solution →A specified bank deducts tax from a senior citizen aged 75 or more under 194P. At what rate?Read the answer and worked solution →Under 194C, no TDS is needed if a single payment to a contractor does not exceed what?Read the answer and worked solution →No TDS under 194C when total payments to a contractor in the year do not exceed what?Read the answer and worked solution →Bank interest on time deposits escapes 194A TDS up to what yearly amount for a non-senior citizen?Read the answer and worked solution →

Worked practice questions

For FY 2025-26, what is the TDS rate on winnings from lotteries and card games?

  1. 2%
  2. 10%
  3. 20%
  4. 30%
Show answer and solution

Correct answer: D. 30%

Winnings from lotteries, crossword puzzles and card games suffer a flat 30 percent deduction under section 194B.

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What TDS rate applies to winnings from any online game under section 194BA?

  1. 5%
  2. 20%
  3. 10%
  4. 30%
Show answer and solution

Correct answer: D. 30%

Section 194BA taxes online game winnings at the same flat 30 percent as lottery winnings.

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A company pays an individual contractor under section 194C. What TDS rate applies?

  1. 10%
  2. 2%
  3. 5%
  4. 1%
Show answer and solution

Correct answer: D. 1%

For payments to an individual or HUF contractor, section 194C fixes TDS at 1 percent.

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More Taxation topics

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