UGC NET Corporate tax planning Previous Year Questions
JRFSmart holds 26 previous-year questions on Corporate tax planning from UGC NET Commerce (Paper 2), filed under Unit 10: Income-tax and Corporate Tax Planning, drawn from 12 of the 22 exam papers in the bank (2018–2025). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in Corporate tax planning
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Tax avoidance | 3 |
| Tax evasion | 3 |
| Arm's length price methods | 2 |
| Arm's length price under Section 92F | 1 |
| Arm's length price | 1 |
| Shut down or continue decision | 1 |
| Tax planning, avoidance, evasion and management | 1 |
| Taxation of declared dividend | 1 |
| Presumptive taxation | 1 |
| Sections and tax dispositions | 1 |
| Tax planning versus tax evasion | 1 |
| Alternate Minimum Tax | 1 |
NTA repeat analysis
Corporate tax planning appears in 12 of 22 papers (55%), which JRFSmart rates as high frequency.
4 questions in this topic have been verified as repeated in more than one paper.
Sample previous-year questions
Arm's length price as per section 92F is the price applied or proposed to be applied when:
Arm's length price computation method under 92(B) of the Income Tax Act, 1961 does not include which one of the following?
Presumptive taxation involves which one of the following?
Match List I with List II: List-I (Income Tax Disposition) List-II (Particular Section) A. Donation to National Defence Fund I. Section 140(A) B. Hedging of Tax II. Tax Management C. Compliance with legal Formalities III. Tax Avoidance D. Permanent Account…
Which of the following statements are correct with regard to tax avoidance? A. Tax avoidance is legitimate arrangement of affairs in such a way so as to minimize tax liability. B. There is an element of malafide motive involved in tax avoidance. C. Tax…
Which one of the following sections of the Income Tax Act, 1961 defines the method for computing Arm's Length Price?
Which of the following refers to an attempt to avoid payment of taxes by using illegal means?
Which of the following statements are correct for tax Evasion ? A. All methods by which tax liability is illegally avoided is termed as tax evasion B. Tax evasion takes into account loopholes of Law C. Tax evasion is tax godging within framework of Law D…
Showing 8 of 26 questions, without answers. Practise the full set with options, the official answer and JRFSmart's explanations.
Practise Corporate tax planning
All 26 questions, one topic, with explanations and repeat data. One topic in every unit is free.
Practise this topic