Q 1. What is the significance of the amendment made by the Finance Act, 2020, regarding the taxation of ESOPs in eligible start-ups?
Q 2. Which of the following is NOT considered as a conversion of securities?
Q 3. What is the responsibility of a securitisation trust regarding tax deduction while distributing income to investors?
Q 4. What is the tax rate for short-term capital gains on Index ETFs in India?
Q 5. Which of the following statements regarding the tax treatment of withdrawal from NPS is incorrect?
Q 6. Under what circumstances would the payment for the purchase of securities (held as stock-in-trade) be disallowed while computing the business income?
Q 7. When a zero-coupon bond matures, what is it considered as?
Q 8. What is the holding period for determining whether capital gains from the transfer of units of REIT are short-term or long-term?
Q 9. Which bonds are excluded from the definition of capital assets?
Q 10. What does ESOS stand for in the context of employee share-based schemes?
Q 11. Which section of the Income-tax Act provides for the taxation of profits or gains arising from the transfer of a capital asset?
Q 12. Wow is the tax treatment of the sum received from NPS in case of partial withdrawal?
Q 13. Where can Interest Rate Derivative contracts be traded?
Q 14. What change regarding stamp duty came into effect from April 1, 2020?
Q 15. Which provision of the Income-tax Act provides relief under Section 89?
Q 16. Question: What is the purpose of providing special benefits, exemptions, and deductions to units located in an IFSC?
Q 17. When does the exemption on interest received by a non-resident in IFSC apply?
Q 18. In the context of FPIs, which country usually has the right to levy tax on capital gains arising from the transfer of securities?
Q 19. If interest income earned by REITs from sources other than SPVs is not taxable at the REITs level, where is it taxable?
Q 20. What is the tax rate for long-term capital gains arising from the transfer of specified securities?
Q 21. What is the significance of the Rs. 1,00,000 threshold in Section 112A?
Q 22. What defines an Equity Oriented Fund according to the tax regulations?
Q 23. What factors are considered in computing the effective tax rate?
Q 24. Which type of government security has an original maturity of less than one year?
Q 25. What is the HSN code for brokerage services provided by stock-brokers?
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