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CA Inter Return of Income — practice questions

Explore 54 free Return of Income questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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Return of Income questions and exercises with answers

Showing questions 1–30 of 54.

Who verifies the income-tax return of a Hindu undivided family?Read the answer and worked solution →Who ordinarily verifies a company's income-tax return?Read the answer and worked solution →Who ordinarily verifies the return of a partnership firm?Read the answer and worked solution →Who verifies the return of a limited liability partnership?Read the answer and worked solution →Who verifies the return of a local authority?Read the answer and worked solution →Who verifies the return of a political party under section 139(4B)?Read the answer and worked solution →Who verifies the return of a company that is being wound up?Read the answer and worked solution →What must a person verifying an absent individual's return hold?Read the answer and worked solution →Who may verify the return of a company not resident in India?Read the answer and worked solution →If a company has no managing director, who verifies its return?Read the answer and worked solution →Who verifies the return of a mentally incapacitated individual?Read the answer and worked solution →If the karta is absent from India, who verifies the HUF return?Read the answer and worked solution →Section 139(5) allows a revised return when the filer discovers what?Read the answer and worked solution →A revised return under 139(5) replaces which return?Read the answer and worked solution →If a defect is not rectified in time, the return is treated as what?Read the answer and worked solution →Who may condone a delay in curing a defect before assessment is made?Read the answer and worked solution →A return of loss under 139(3) protects which losses?Read the answer and worked solution →A charitable trust's income for the return in section 139(4A) is computed ignoring which sections?Read the answer and worked solution →Section 139(4E) requires an annual return of income or loss from which entity?Read the answer and worked solution →Which entity is covered by section 139(4F)?Read the answer and worked solution →Who can exempt classes of persons from filing a return under section 139(1C)?Read the answer and worked solution →Which audit report must a business attach under 139(6A)?Read the answer and worked solution →Who must file a return even if income is below the exemption limit?Read the answer and worked solution →A beneficial owner of an asset is a person who did what?Read the answer and worked solution →Who is a beneficiary of an asset for section 139?Read the answer and worked solution →The meaning of motor vehicle in section 139(1) comes from which Act?Read the answer and worked solution →The filing threshold is tested without giving effect to what?Read the answer and worked solution →The updated return (ITR-U) was introduced in which Union Budget?Read the answer and worked solution →Which of these cannot be done through an updated return?Read the answer and worked solution →A scrutiny assessment under section 143(3) needs a prior notice under which section?Read the answer and worked solution →

Worked practice questions

Who verifies the income-tax return of a Hindu undivided family?

  1. The eldest coparcener
  2. The family's auditor
  3. The karta of the family
  4. The youngest adult member
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Correct answer: C. The karta of the family

Section 140(b) makes the karta the verifying person for a HUF return.

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Who ordinarily verifies a company's income-tax return?

  1. A statutory auditor
  2. The company secretary
  3. The largest shareholder
  4. The managing director
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Correct answer: D. The managing director

For a company the verification is by its managing director, with any director as the fallback.

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Who ordinarily verifies the return of a partnership firm?

  1. The senior-most partner
  2. The firm's accountant
  3. The managing partner
  4. A partner who is a minor
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Correct answer: C. The managing partner

Clause (cc) assigns verification to the managing partner, and a minor partner is expressly ruled out.

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More Taxation topics

GST Time, Value, Place of Supply and Input Tax CreditAggregation of Income, Set Off of Losses and DeductionsAdvance Tax, TDS and TCSProfits and Gains of Business or ProfessionIncome-tax Basic ConceptsSalariesResidence and Scope of Total IncomeIncome from House Property