最新的AAFM Chartered Trust & Estate Planner (CTEP) Certification Examination - CTEP免費考試真題
問題1
In UK, gifts in consideration of marriage (CP) are exempt transfers up to a maximum of __________if given by each parent.
正確答案: B
問題2
Hire Purchase System was developed in ___________. Hire purchases are commonly used by businesses (including companies, partnerships and sole traders) in ________ to fund the purchase of cars, commercial vehicles and other business equipment.
正確答案: A
問題3
As per __________ of Income Tax Act, 1961 discretionary trust created through the Will is liable to Normal rates of Income Tax are as applicable to an Association Of Persons (AOP) or individual.
正確答案: C
問題4
Employees Provident Fund is applicable to firms employing over _______________ employees
正確答案: D
問題5
Private Sector hospitals, which are formed under a trust as a society, would be exempt from the tax if the annual receipts of such hospital or institution do not exceed _______________ as per Section 10(23(C).
正確答案: B
問題6
Which of the following statement(s) is/are incorrect?
正確答案: A
問題7
_____________should submit the Form T to the Comptroller of Income Tax by
正確答案: A
問題8
Which of the following statement(s) about UTMA 529 is/are correct?
正確答案: D
問題9
Wills executed according to __________ of the _____________ are called Unprivileged Wills.
正確答案: B
問題10
Mr. Sahil has two daughter and is in receipt of education allowance of Rs 200 per month for each of them. What would be the taxable allowance in the hands of Mr. Sahil for the full FY.
正確答案: D
問題11
In US the exemption amount for Alternative Minimum Tax in the case of estate or trust is _________. The same in the case of married individuals filing a joint return and surviving spouses is ______________.
正確答案: B
