UGC NET TDS and advance tax Previous Year Questions
JRFSmart holds 23 previous-year questions on TDS and advance tax from UGC NET Commerce (Paper 2), filed under Unit 10: Income-tax and Corporate Tax Planning, drawn from 15 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 TDS and advance tax
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Sections for tax deducted at source | 2 |
| Instalments of advance tax | 1 |
| Payment to contractor | 1 |
| TDS rates for FY 2023-24 | 1 |
| Tax collected at source on a motor vehicle | 1 |
| Liability for advance tax | 1 |
| Sections 207 to 211 - sequence | 1 |
| Form 15G declaration | 1 |
| TDS on insurance commission | 1 |
| Due dates for TDS certificates | 1 |
| Advance tax due dates | 1 |
| TDS on rent - Section 194-IB | 1 |
NTA repeat analysis
TDS and advance tax appears in 15 of 22 papers (68%), which JRFSmart rates as high frequency.
1 question in this topic has been verified as repeated in more than one paper.
Sample previous-year questions
Match the items in LIST-I with the corresponding sections in LIST-II: LIST-I LIST-II A. Deduction of Tax at source on fees for professional and technical services I. Section 194B B. Deduction of Tax at source from income by way of rent II. Section 193 C…
Any assessee (except an eligible assessee in respect of an eligible business referred to in section 44AD or 44ADA) must pay up to 75 percent of advance tax payable:
Match the List I (Sections) with List II (TDS): List I (Sections) List II (TDS) A. Section 194 of the Income Tax Act, 1961 I. Payment on account of repurchase of units by mutual fund B. Section 194C of the Income Tax Act, 1961 II. Payments to the…
An assessee who declares his business/professional income in accordance with the provisions of Section 44 AD(1) or Section 44 ADA(1), must pay up to 100 percent of advance tax payable on or before :
Which one of the following is rate of TDS on payment to contractor if the recipient is an individual?
Under section 206C of the Income-tax Act, 1961, a seller is supposed to collect income tax from the buyer in respect of sale of the following goods: A. Motor Vehicle of the value between Rs.7,00,000 - Rs.9,00,000 B. Alcoholic liquor for human consumption C…
Arrange the following in the ascending order of application TDS (Tax deducted at source) rates for the Financial Year 2023-24: A. Payment of Rs. 6,55,000 rent by an individual in a year B. Payment of Rs. 20,000 on winnings from horse races C. Payment of Rs…
Every seller who receives an amount exceeding ______ as consideration for sale of a motor vehicle, shall collect tax @1% of the sale consideration from the buyer at the time of receipt of such an amount.
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