Very Short Questions and Answers 1. How an investment has been defined in the Act? Generally, investment refers to the purchase of an asset with the hope that it will generate income or appreciate in value in the future. Income Tax Act, 2058 has defined investment as an act of holding or investing one or […]
Chapter 11: Capital Gain Tax
Very Short Questions and Answers 1. Define capital gain. Capital gains (or losses) are any profits or gains (losses) arising from the disposal or transfer of capital assets. Technically, it is the excess of selling price over the cost (purchase) price of capital assets. 2. List out any three assets included under non-business chargeable assets. […]
Chapter 10: Income From Business
Very Short Questions and Answers 1. Give a brief definition of business as defined in the Income Tax Act, 2058. The Act has defined business as an industry, a trade, a profession or the like isolated transaction with a business character and includes a past, present or prospective business. 2. List out two incomes excluded […]
Chapter 9: Provision For Depreciation
Very short Questions and Answers 1. List out five blocks of depreciable assets and the rate of depreciation. Five blocks Depreciation method and rate a. Block A b. Block B C. Block C d. Block D e. Block E DBM, 5% DBM, 25% DBM, 20% DBM, 15% SLM, Cost/Life Note: DBM : Diminishing balance […]
Chapter 8: Income From Employment
Very Short Questions and Answers 1. List out any two incomes excluded from employment income. Two incomes excluded from employment income are: Meals and refreshments are provided to all employees on equal ground. Reimbursement of petty expenses relating to tea expenses, stationeries, tips, prizes and emergency medical treatment of up to Rs 500. 2. State […]
Chapter 7: Deductions Not Allowed
Very Short Questions and Answers 1. State any two expenses not allowed for deduction. The expenses not allowed for deduction are as follows: Fines and penalties are paid to the government or its local bodies for breach of any law regulations. Expenses incurred to derive the tax-exempted amounts or final withholding payments. For example, seeds […]
Chapter-11: Organizational Change and Development
Very Short Question and Answers 1. State the main forces for organizational change. The major forces for change are enlisted as follows: a) External force: It forces the organization to change. It includes: Nature of the workforce Technology Economic shocks Competition b) Internal force: It forces the organization to adopt change. In includes: Goal change […]
Chapter-10: Conflict
Very Short Question and Answers 1. State the human relations view of the conflict. From the late 1940s mid-70s, the human relations view dominated the topic of organizational conflict. The human relations view does not discard conflict as an outright negative and destructive thing. Instead, it says that an organizational conflict may be beneficial for […]
Chapter-9: Communication Solution | BBS Notes | Tribhuvan University
communication Solution Very Short Questions and Answers 1. What is decoding? Decoding refers to the process by which the receiver draws meaning from symbols encoded by the sender. One’s knowledge, attitude, cultural background, etc. influence the ability of a receiver to encode the message. Communication Solution 2. Give two examples of nonverbal communication. The two […]
Chapter:8 Leadership
Very Short Question and Answer 1. State the nature of leadership. Some of the key natures of leadership are enlisted as follows: Process of interpersonal influence Leaders and followers Common goals Continuous exercise Leadership is situational 2. 2074 Q.No. 8 State what trait theory says about leadership. One of the earliest theories to be developed […]