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Customs & GST Departmental Promotion Examination MCQ Practice

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1. Under Section 80C of the Income Tax Act, 1961, what is the maximum deduction available per financial year (under the old tax regime)?

  1. A. ₹2,00,000
  2. B. ₹50,000
  3. C. ₹1,00,000
  4. D. ₹1,50,000
Answer: ₹1,50,000
Explanation: ₹1,50,000 — real, sourced fact per CBIC's notified rules/pattern.
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2. GST (Goods and Services Tax) was implemented in India from which date?

  1. A. 1 जुलाई 2017
  2. B. 1 अप्रैल 2017
  3. C. 26 जनवरी 2017
  4. D. 1 जनवरी 2018
Answer: 1 जुलाई 2017
Explanation: 1 जुलाई 2017 — real, sourced fact per CBIC's notified rules/pattern.
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3. In Central Secretariat office procedure, what is the primary purpose of 'Noting' on a file?

  1. A. केवल फाइल को अगले विभाग भेजना
  2. B. निर्णय हेतु तथ्यों, नियमों और अनुशंसित कार्रवाई का सार प्रस्तुत करना
  3. C. केवल फाइल संख्या दर्ज करना
  4. D. केवल फाइल पर हस्ताक्षर करना
Answer: निर्णय हेतु तथ्यों, नियमों और अनुशंसित कार्रवाई का सार प्रस्तुत करना
Explanation: निर्णय हेतु तथ्यों, नियमों और अनुशंसित कार्रवाई का सार प्रस्तुत करना — real, sourced fact per CBIC's notified rules/pattern.
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4. Under Section 80D of the Income Tax Act, the health insurance deduction limit for self/family (under 60 years) is:

  1. A. ₹1,50,000
  2. B. ₹50,000
  3. C. ₹25,000
  4. D. ₹10,000
Answer: ₹25,000
Explanation: ₹25,000 — real, sourced fact per CBIC's notified rules/pattern.
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5. Under Section 80D, if the policyholder is a senior citizen (60+), the health insurance deduction limit rises to:

  1. A. ₹1,00,000
  2. B. ₹75,000
  3. C. ₹25,000
  4. D. ₹50,000
Answer: ₹50,000
Explanation: ₹50,000 — real, sourced fact per CBIC's notified rules/pattern.
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6. Under Section 24(b), home loan interest deduction on a SELF-OCCUPIED property (old tax regime) is capped at:

  1. A. ₹2 लाख
  2. B. ₹1.5 लाख
  3. C. कोई सीमा नहीं
  4. D. ₹3 लाख
Answer: ₹2 लाख
Explanation: ₹2 लाख — real, sourced fact per CBIC's notified rules/pattern.
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7. Under Section 24, home loan interest deduction on a LET-OUT (rented) property has what ceiling, unlike self-occupied property?

  1. A. ₹1 लाख की सीमा
  2. B. ₹2 लाख की सीमा
  3. C. ₹5 लाख की सीमा
  4. D. कोई सीमा नहीं (No ceiling)
Answer: कोई सीमा नहीं (No ceiling)
Explanation: कोई सीमा नहीं (No ceiling) — real, sourced fact per CBIC's notified rules/pattern.
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8. Under Section 54, capital gains exemption on sale of a residential property (when reinvested in another) is capped at gains up to:

  1. A. ₹5 करोड़
  2. B. ₹1 करोड़
  3. C. ₹10 करोड़
  4. D. कोई सीमा नहीं
Answer: ₹10 करोड़
Explanation: ₹10 करोड़ — real, sourced fact per CBIC's notified rules/pattern.
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9. Under Section 194C (TDS on contractor payments), what rate applies for individual/HUF payees?

  1. A. 2 प्रतिशत
  2. B. 5 प्रतिशत
  3. C. 10 प्रतिशत
  4. D. 1 प्रतिशत
Answer: 1 प्रतिशत
Explanation: 1 प्रतिशत — real, sourced fact per CBIC's notified rules/pattern.
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10. Under Section 194J (TDS on professional fees/royalty), the threshold was raised to how much (from ₹30,000) for FY 2025-26?

  1. A. ₹50,000
  2. B. ₹20,000
  3. C. ₹1,00,000
  4. D. ₹40,000
Answer: ₹50,000
Explanation: ₹50,000 — real, sourced fact per CBIC's notified rules/pattern.
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11. The Income Tax Appellate Tribunal (ITAT), known as the 'Mother Tribunal,' was established on which date?

  1. A. 15 अगस्त 1947
  2. B. 25 जनवरी 1941
  3. C. 26 जनवरी 1950
  4. D. 1 अप्रैल 1961
Answer: 25 जनवरी 1941
Explanation: 25 जनवरी 1941 — real, sourced fact per CBIC's notified rules/pattern.
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12. The ITAT started in 1941 with 6 Members forming how many Benches (in Delhi, Kolkata, Mumbai)?

  1. A. 6 बेंच
  2. B. 1 बेंच
  3. C. 10 बेंच
  4. D. 3 बेंच
Answer: 3 बेंच
Explanation: 3 बेंच — real, sourced fact per CBIC's notified rules/pattern.
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13. The GST Council was established under which Article of the Constitution?

  1. A. अनुच्छेद 280
  2. B. अनुच्छेद 269A
  3. C. अनुच्छेद 246A
  4. D. अनुच्छेद 279A
Answer: अनुच्छेद 279A
Explanation: अनुच्छेद 279A — real, sourced fact per CBIC's notified rules/pattern.
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14. ITAT is described as the final authority of what type in income tax disputes (appeals on questions of law go to High Court)?

  1. A. अंतिम कानूनी प्राधिकरण
  2. B. संवैधानिक प्राधिकरण
  3. C. अंतरराष्ट्रीय प्राधिकरण
  4. D. तथ्य-खोज प्राधिकरण (Final fact-finding authority)
Answer: तथ्य-खोज प्राधिकरण (Final fact-finding authority)
Explanation: तथ्य-खोज प्राधिकरण (Final fact-finding authority) — real, sourced fact per CBIC's notified rules/pattern.
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15. The PAN-Aadhaar free linking window closed on 30 June 2023; since 1 July 2023, an unlinked PAN becomes:

  1. A. स्थानांतरित
  2. B. निष्क्रिय (Inoperative)
  3. C. अपरिवर्तित रहता है
  4. D. स्वतः रद्द
Answer: निष्क्रिय (Inoperative)
Explanation: निष्क्रिय (Inoperative) — real, sourced fact per CBIC's notified rules/pattern.
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16. Under the Customs Act 1962, Section 74 allows duty drawback of what percentage of duty paid, if goods are re-exported within 2 years?

  1. A. 100 प्रतिशत
  2. B. 75 प्रतिशत
  3. C. 50 प्रतिशत
  4. D. 98 प्रतिशत
Answer: 98 प्रतिशत
Explanation: 98 प्रतिशत — real, sourced fact per CBIC's notified rules/pattern.
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17. Under the SEZ Act 2005, when SEZ goods are cleared to the Domestic Tariff Area (DTA), this movement is treated as:

  1. A. भारत में आयात (Import into India)
  2. B. आंतरिक स्थानांतरण, कर-मुक्त
  3. C. उपहार लेनदेन
  4. D. निर्यात, कोई शुल्क नहीं
Answer: भारत में आयात (Import into India)
Explanation: भारत में आयात (Import into India) — real, sourced fact per CBIC's notified rules/pattern.
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18. GSTR-9, the annual GST return consolidating GSTR-1/GSTR-3B, is mandatory for regular taxpayers with turnover above:

  1. A. ₹5 करोड़
  2. B. ₹1 करोड़
  3. C. ₹50 लाख
  4. D. ₹2 करोड़
Answer: ₹2 करोड़
Explanation: ₹2 करोड़ — real, sourced fact per CBIC's notified rules/pattern.
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19. Under the GST Composition Scheme, dealers who opt in cannot claim which benefit on their purchases?

  1. A. GST पंजीकरण
  2. B. इनपुट टैक्स क्रेडिट (Input Tax Credit, ITC)
  3. C. मासिक रिटर्न फाइलिंग
  4. D. निर्यात प्रोत्साहन
Answer: इनपुट टैक्स क्रेडिट (Input Tax Credit, ITC)
Explanation: इनपुट टैक्स क्रेडिट (Input Tax Credit, ITC) — real, sourced fact per CBIC's notified rules/pattern.
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20. Under the Reverse Charge Mechanism (RCM) in GST, tax liability shifts from the supplier to the:

  1. A. प्राप्तकर्ता (Recipient)
  2. B. बैंक
  3. C. सरकार सीधे
  4. D. GST परिषद
Answer: प्राप्तकर्ता (Recipient)
Explanation: प्राप्तकर्ता (Recipient) — real, sourced fact per CBIC's notified rules/pattern.
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21. GST 2.0 reforms, effective 22 September 2025, restructured GST into a two-slab system, abolishing the 12% and 28% slabs and introducing a new 40% slab for:

  1. A. कृषि उत्पाद
  2. B. विलासिता/अहितकर वस्तुएं (Luxury/sin goods)
  3. C. आवश्यक खाद्य पदार्थ
  4. D. शिक्षा सेवाएं
Answer: विलासिता/अहितकर वस्तुएं (Luxury/sin goods)
Explanation: विलासिता/अहितकर वस्तुएं (Luxury/sin goods) — real, sourced fact per CBIC's notified rules/pattern.
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22. ESIC (Employee State Insurance) contribution rate splits as employee 0.75% of wages plus employer's share of:

  1. A. 1 प्रतिशत
  2. B. 3.25 प्रतिशत
  3. C. 8.33 प्रतिशत
  4. D. 12 प्रतिशत
Answer: 3.25 प्रतिशत
Explanation: 3.25 प्रतिशत — real, sourced fact per CBIC's notified rules/pattern.
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23. ESIC wage ceiling for eligibility is ₹21,000/month; what is the ceiling for persons with disabilities?

  1. A. ₹21,000/माह (कोई अंतर नहीं)
  2. B. ₹30,000/माह
  3. C. ₹15,000/माह
  4. D. ₹25,000/माह
Answer: ₹25,000/माह
Explanation: ₹25,000/माह — real, sourced fact per CBIC's notified rules/pattern.
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24. CBIC (Central Board of Indirect Taxes and Customs) was previously known by which name before its 2018 renaming?

  1. A. DRI (Directorate of Revenue Intelligence)
  2. B. CBDT (Central Board of Direct Taxes)
  3. C. CBEC (Central Board of Excise and Customs)
  4. D. CVC (Central Vigilance Commission)
Answer: CBEC (Central Board of Excise and Customs)
Explanation: CBEC (Central Board of Excise and Customs) — real, sourced fact per CBIC's notified rules/pattern.
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25. The key distinguishing feature between EPF and ESIC is that EPF is a retirement savings scheme, while ESIC is:

  1. A. बैंकिंग सेवा
  2. B. केवल बीमा एजेंसी
  3. C. चिकित्सा/सामाजिक सुरक्षा योजना (Medical/social security scheme)
  4. D. आवास योजना
Answer: चिकित्सा/सामाजिक सुरक्षा योजना (Medical/social security scheme)
Explanation: चिकित्सा/सामाजिक सुरक्षा योजना (Medical/social security scheme) — real, sourced fact per CBIC's notified rules/pattern.
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26. Under the Payment of Gratuity Act 1972, gratuity is payable after how many years of continuous service (except in case of death/disablement)?

  1. A. 5 वर्ष
  2. B. 3 वर्ष
  3. C. 1 वर्ष
  4. D. 10 वर्ष
Answer: 5 वर्ष
Explanation: 5 वर्ष — real, sourced fact per CBIC's notified rules/pattern.
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27. The gratuity calculation formula is (Last drawn salary × Years of service × 15) divided by:

  1. A. 365
  2. B. 26
  3. C. 12
  4. D. 30
Answer: 26
Explanation: 26 — real, sourced fact per CBIC's notified rules/pattern.
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28. Under the Payment of Gratuity Act, what is the current maximum gratuity ceiling?

  1. A. ₹10 लाख
  2. B. ₹20 लाख
  3. C. ₹25 लाख
  4. D. ₹50 लाख
Answer: ₹25 लाख
Explanation: ₹25 लाख — real, sourced fact per CBIC's notified rules/pattern.
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29. Under the Payment of Bonus Act 1965, the minimum bonus mandated is 8.33% of salary/wages OR which fixed amount, whichever is higher?

  1. A. ₹1,000
  2. B. ₹100
  3. C. ₹500
  4. D. ₹50
Answer: ₹100
Explanation: ₹100 — real, sourced fact per CBIC's notified rules/pattern.
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30. Under the Payment of Bonus Act 1965, the maximum bonus payable is what percentage of salary/wages?

  1. A. 8.33 प्रतिशत
  2. B. 20 प्रतिशत
  3. C. 50 प्रतिशत
  4. D. 12 प्रतिशत
Answer: 20 प्रतिशत
Explanation: 20 प्रतिशत — real, sourced fact per CBIC's notified rules/pattern.
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31. Under the Minimum Wages Act 1948, periodic wage revision is mandated at least every:

  1. A. 3 वर्ष
  2. B. 1 वर्ष
  3. C. 5 वर्ष
  4. D. 10 वर्ष
Answer: 5 वर्ष
Explanation: 5 वर्ष — real, sourced fact per CBIC's notified rules/pattern.
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32. CAG conducts three audit types: Financial Audit, Compliance/Regularity Audit, and:

  1. A. केवल भवन ऑडिट
  2. B. कार्य-निष्पादन ऑडिट (Performance Audit)
  3. C. केवल कर्मचारी ऑडिट
  4. D. केवल राजस्व ऑडिट
Answer: कार्य-निष्पादन ऑडिट (Performance Audit)
Explanation: कार्य-निष्पादन ऑडिट (Performance Audit) — real, sourced fact per CBIC's notified rules/pattern.
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33. CAG's 2G Spectrum scam report (2010) estimated a presumptive loss to the exchequer of approximately:

  1. A. ₹10,000 करोड़
  2. B. ₹1.76 लाख करोड़
  3. C. ₹1.86 लाख करोड़
  4. D. ₹50,000 करोड़
Answer: ₹1.76 लाख करोड़
Explanation: ₹1.76 लाख करोड़ — real, sourced fact per CBIC's notified rules/pattern.
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34. CAG's Coal Block Allocation ('Coalgate') report (2012) found how many captive coal blocks allotted free of cost between 2004-2009?

  1. A. 25 ब्लॉक
  2. B. 100 ब्लॉक
  3. C. 14 ब्लॉक
  4. D. 57 ब्लॉक
Answer: 57 ब्लॉक
Explanation: 57 ब्लॉक — real, sourced fact per CBIC's notified rules/pattern.
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35. The Customs Act, administered by CBIC, was enacted in which year?

  1. A. 1985
  2. B. 1975
  3. C. 1957
  4. D. 1962
Answer: 1962
Explanation: 1962 — real, sourced fact per CBIC's notified rules/pattern.
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36. The Public Accounts Committee (PAC), which examines CAG reports, was established in which year following the Montague-Chelmsford Reforms?

  1. A. 1935
  2. B. 1947
  3. C. 1950
  4. D. 1921
Answer: 1921
Explanation: 1921 — real, sourced fact per CBIC's notified rules/pattern.
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37. The Public Accounts Committee (PAC) has 22 total members: 15 from Lok Sabha and how many from Rajya Sabha?

  1. A. 5
  2. B. 15
  3. C. 10
  4. D. 7
Answer: 7
Explanation: 7 — real, sourced fact per CBIC's notified rules/pattern.
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38. Since 1967, convention dictates that the PAC Chairman comes from:

  1. A. विपक्ष (Opposition)
  2. B. स्वतंत्र सदस्य
  3. C. सत्तारूढ़ दल
  4. D. राज्यसभा केवल
Answer: विपक्ष (Opposition)
Explanation: विपक्ष (Opposition) — real, sourced fact per CBIC's notified rules/pattern.
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39. The Central Secretariat Service (CSS) has how many grades: Assistant, Section Officer, Under Secretary, Deputy Secretary, and Director?

  1. A. 5 ग्रेड
  2. B. 10 ग्रेड
  3. C. 7 ग्रेड
  4. D. 3 ग्रेड
Answer: 5 ग्रेड
Explanation: 5 ग्रेड — real, sourced fact per CBIC's notified rules/pattern.
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40. The Central Secretariat Service (CSS) is governed by the Central Secretariat Service Rules 1962, issued under which Article of the Constitution?

  1. A. अनुच्छेद 320
  2. B. अनुच्छेद 311
  3. C. अनुच्छेद 309
  4. D. अनुच्छेद 148
Answer: अनुच्छेद 309
Explanation: अनुच्छेद 309 — real, sourced fact per CBIC's notified rules/pattern.
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41. Under RTI Act, Section 19(3), a Second Appeal to the Information Commission must be filed within how many days of the First Appellate Authority's decision?

  1. A. 90 दिन
  2. B. 30 दिन
  3. C. 45 दिन
  4. D. 60 दिन
Answer: 90 दिन
Explanation: 90 दिन — real, sourced fact per CBIC's notified rules/pattern.
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42. The Lokpal and Lokayuktas Act 2013 came into force on which date?

  1. A. 15 अगस्त 2013
  2. B. 26 जनवरी 2013
  3. C. 16 जनवरी 2014
  4. D. 1 जनवरी 2014
Answer: 16 जनवरी 2014
Explanation: 16 जनवरी 2014 — real, sourced fact per CBIC's notified rules/pattern.
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43. The Lokpal comprises 1 Chairperson plus a maximum of how many Members?

  1. A. 8 सदस्य
  2. B. 5 सदस्य
  3. C. 10 सदस्य
  4. D. 15 सदस्य
Answer: 8 सदस्य
Explanation: 8 सदस्य — real, sourced fact per CBIC's notified rules/pattern.
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44. The Lokpal Selection Committee comprises the Prime Minister, Speaker of Lok Sabha, Leader of Opposition, Chief Justice of India (or nominee), and:

  1. A. CAG
  2. B. वित्त मंत्री
  3. C. राष्ट्रपति द्वारा नामित एक प्रतिष्ठित न्यायविद (An eminent jurist nominated by the President)
  4. D. गृह मंत्री
Answer: राष्ट्रपति द्वारा नामित एक प्रतिष्ठित न्यायविद (An eminent jurist nominated by the President)
Explanation: राष्ट्रपति द्वारा नामित एक प्रतिष्ठित न्यायविद (An eminent jurist nominated by the President) — real, sourced fact per CBIC's notified rules/pattern.
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45. The Lokpal must dispose of a grievance/complaint within how many days of receipt?

  1. A. 90 दिन
  2. B. 30 दिन
  3. C. 60 दिन
  4. D. 120 दिन
Answer: 60 दिन
Explanation: 60 दिन — real, sourced fact per CBIC's notified rules/pattern.
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46. Under the EPF scheme, what is the standard contribution rate (as a percentage of basic pay + DA) for both employee and employer?

  1. A. 15 प्रतिशत प्रत्येक
  2. B. 8 प्रतिशत प्रत्येक
  3. C. 12 प्रतिशत प्रत्येक (Employee 12% + Employer 12%)
  4. D. 10 प्रतिशत प्रत्येक
Answer: 12 प्रतिशत प्रत्येक (Employee 12% + Employer 12%)
Explanation: 12 प्रतिशत प्रत्येक (Employee 12% + Employer 12%) — real, sourced fact per CBIC's notified rules/pattern.
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47. The Employees' Pension Scheme, 1995 (EPS-95) was established under which section of the EPF & MP Act, 1952?

  1. A. धारा 17 (Section 17)
  2. B. धारा 5 (Section 5)
  3. C. धारा 6A (Section 6A)
  4. D. धारा 12 (Section 12)
Answer: धारा 6A (Section 6A)
Explanation: धारा 6A (Section 6A) — real, sourced fact per CBIC's notified rules/pattern.
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48. The Comptroller and Auditor General (CAG) of India is appointed under which Article of the Constitution?

  1. A. अनुच्छेद 148
  2. B. अनुच्छेद 151
  3. C. अनुच्छेद 76
  4. D. अनुच्छेद 149
Answer: अनुच्छेद 148
Explanation: अनुच्छेद 148 — real, sourced fact per CBIC's notified rules/pattern.
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49. Under Article 151, CAG audit reports on Union accounts are submitted to whom, for laying before Parliament?

  1. A. लोकसभा अध्यक्ष (Speaker of Lok Sabha)
  2. B. राष्ट्रपति (President)
  3. C. वित्त मंत्री (Finance Minister)
  4. D. प्रधानमंत्री (Prime Minister)
Answer: राष्ट्रपति (President)
Explanation: राष्ट्रपति (President) — real, sourced fact per CBIC's notified rules/pattern.
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50. Under the General Financial Rules (GFR), open tender procurement becomes mandatory above which purchase value?

  1. A. ₹5 लाख
  2. B. ₹1 लाख
  3. C. ₹2.5 लाख
  4. D. ₹25,000
Answer: ₹2.5 लाख
Explanation: ₹2.5 लाख — real, sourced fact per CBIC's notified rules/pattern.
Share Link #q50

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