Refunds

2.

3.

4.

5.

6.

7.

Where an assessee has submitted a return of income and any refund of Income-tax
is due to him, he is:
(A) required to file a claim for such refund in a prescribed form
(B) not required to file any claim for such refund and it will be granted by
Assessing Officer Suo Moto
(B)
Where any refund arises due to an order of appeal, rectification of mistakes,
revision/appeal to High Court, the assessee in this case is:
(A) required to file a claim for such refund in a prescribed manner
(B) not required to file any claim for such refund and it will be granted by
Assessing Officer Suo Moto
(B)
Where tax has been deducted at source, but the total income of the assessee is not
more than the maximum exemption limit on which no income-tax is payable, the
assessee is:
(A) required to file a claim for refund
(B) not required to file any claim for refund and it will be granted by the
Assessing Officer Suo Moto
(A)
If any person is not required to file any return of income as per section 139(1) but
any refund of income-tax is due to him, he:
(A) is required to file claim for refund of such income-tax
(B) is not required to file claim for such refund and it will be granted by the
Assessing Officer Suo Motu
(A)
The application for refund of tax shall be made in:
(A) Form No.28
(B) Form No.30
(C) Form No.35
(B)
The application for refund in Form No.30 should be made:
(A) within 2 years from the last day of the relevant AY
(B) within 1 year from the last day of the relevant AY
(C) any time by the assessee
(B)
Where the income of one person is included under any provision of the Income-tax
Act in the total income of any other person, the person entitled to refund shall be:
(A) the person whose income has been included in the income of other person
(B) the person in whose income, income of other person is included
(B)

8.

10

11

12

13

14

Where due to death, a person is unable to claim refund, such refund can:
(A) be claimed by his legal representative
(B) not be claimed by his legal representative
(A)
Where due to any order passed in the appeal, an assessment is set aside or cancelled
and order of fresh assessment is directed to be made, the refund, if any, shall:
(A) become due immediately
(B) become due only on the making of such fresh assessment
(B)
Where due to order passed in the appeal, the assessment is annulled, the refund:
(A) of entire amount shall become due
(B) of that amount shall become due which is paid in excess of the tax
chargeable on the total income returned by the assessee
(C) of that amount shall become due which is in excess of the amount assessed
by the Assessing Officer
(B)
The Assessing Officer has:
(A) no power to withhold refund
(B) power to withhold refund
(C) power to withhold refund with the prior approval of Chief Commissioner
of Income Tax
(A)
Belated claim for refund:
(A) can be made by the assessee
(B) can be made by the assessee provided the Assessing Officer condones such
delay
(C) can be made by the assessee provided the Assessing Officer condones the
delay based on certain conditions being satisfied
(C)
If any tax or any other demand is outstanding against the assessee for any
assessment year, the Assessing Officer has:
(A) no power to set off the refund due to the assessee against such tax/demand
(B) power to set off the refund due to the assessee against such tax/demand
(C) power to set off the refund due to the assessee but after intimation in
writing to such person
(C)
Refund due to the firm can:
(A) be adjusted against the tax liability of the individual partners
(B) not be adjusted against the tax liability of the individual partners
(B)