December 2019 MCQ Answer

1. Which of these is NOT a Note Taking tool?
Answer : Viber

2. Input Tax credit as credited in Electronic Credit ledger can be utilized for
Answer : Payment of Taxes

3. Place of Supply of service in relation to lodging accommodation shall be?
Answer : Location where lodging accommodation is located

4. Which of the following Companies are NOT in Robotics Process Automation (RPA)?
Answer : Zoho

5. Which of these is NOT a type of Artificial lIntelligence
Answer : Artificial Machine Intelligence

6. The Standard on Sampling as per Standards on Auditing is
Answer : SA 530

7. The Standard for Documentation as per Standards on Auditing is
Answer : SA 230

8. Search and Seizure held to be illegal, What is the evidentiary value of documents seized thereupon :(1. Documents has evidentiary value)
Answer : YES

9. In case of E assessment, window for submission of online response/ documents will be closed automatically how many days before the time barring date?
Answer : 7

10. Which of the following is not included while computing the value of supply of Goods under GST?
Answer : Discount at the time of supply