Q1. Which of the following campaigns mainly took place before the Indian National Congress was formed?

1. Indian Civil Service agitation
2. For imposition of import duty on cotton
3. Defence of Civil Rights

Which of the above statement is/are correct?

A. 1 only
B. 1 and 2 only
C. 2 and 3 only
D. All of the above

Explanation:
Various campaigns before the first all- India association—the Indian National Congress appeared on the scene.
These campaigns were—
(i) for imposition of import duty on cotton (1875)
(ii) for Indianisation of government service (1878-79)
(iii) against Lytton’s Afghan adventure
(iv) against Arms Act (1878)
(v) against Vernacular Press Act (1878)
(vi) for right to join volunteer corps
(vii) against plantation labour and against Inland Emigration Act
(viii) in support of Ilbert Bill
(ix) for an All India Fund for Political Agitation
(x) campaign in Britain to vote for pro-India party
(ii) against reduction in maximum age for appearing in Indian Civil Service; the Indian Association took up this question and organized an all-India agitation against it, popularly known as the Indian Civil Service agitation.
The Defence of civil rights was mainly a feature of Congress demands of 1890s.
Hence, option (b) is the correct answer.

Q2. Which of the following were the basic objectives of the early Nationalist leaders of the Indian National Congress?

1. To lay the foundations of a Democratic National Movement.
2. To establish the headquarters for a ‘movement’.
3. To develop and propagate an anti-colonial nationalist ideology.
4. To actively participate in Social Reforms initiatives.

Select the correct answer using the codes below

A. 1, 2 and 3 only
B. 2, 3 and 4 only
C. 1 and 2 only
D. All of the above

Explanation:
Aims and Objectives of the Congress
These were to—
(i) found a democratic, nationalist movement;
(ii) politicise and politically educate people;
(iii) establish the headquarters for a ‘movement;
(iv) promote friendly relations among nationalist political workers from different parts of the country;
(v) develop and propagate an anti-colonial nationalist ideology;
(vi) formulate and present popular demands before the Government with a view to unifying the people over a common economic and political programme;
(vii) develop and consolidate a feeling of national unity among people irrespective of religion, caste or province.
(viii) carefully promote and nurture Indian nationhood.
So except statement 4 (Congress was not to take up questions of social reform) , all the statements are true.

Q3. With reference to DadabhaiNaoroji, which of the following statements is/are correct?

1.He is referred to as the “The Grand Old Man of India”.
2.As the president of Lahore session of Indian National Congress in 1905, he laid down the goal of Self Government or Swaraj.

Select the correct answer using code given below.

A. 1 only
B. 2 only
C. Both 1 and 2
D. Neither 1 nor 2

Explanation:
Statement 1 is correct. DadabhaiNaoroji is known as the Grand Old Man of India.
Statement 2 is incorrect. DadabhaiNaoroji laid down the goal of Indian national movement as ” Self Government or Swaraj” as president of Indian National Congress in 1906 at calcutta and not in 1905. Also 1905 INC session was held at Banaras and not at lahore.

Q4. Consider the following about the Indian National Congress (INC), a party that spearheaded and helped organize the freedom movement.

1.The first president of INC was Womesh Chandra Banerji.
2.Mahatma Gandhi presided over any INC session only after independence.
3.The first Englishman to become the president of INC was A. O. Hume.
4.The president of INC at the time of India’s independence was Jawahar Lal Nehru.

Select the correct answer using the codes below.

A. 1 and 4 only
B. 2 and 4 only
C. 1 only
D. 2 , 3 and 4 only

Explanation:
The first president of Indian National Congress was Womesh Chandra Banerji.
The first session of the INC was held in 1885 in Mumbai.
Mahatma Gandhi presided over the Belgaum session of INC in 1924. So, 2 is wrong.
The first woman president of INC was Mrs Annie Besant.
The first Indian woman president of the INC was Mrs Sarojini Naidu
The first Englishman to become the president of INC was George Yule. So, 3 is wrong.
The first Muslim president of the INC was Badruddin Tayabji.
The president of INC at the time of India’s independence was Acharya JB Kriplani. So, 4 is wrong.

Q5. Which of the following were extremists leaders:

1. Bipin Chandra Pal
2. Mohammad Ali Jinnah
3. Lala Lajpat Rai
4. Gopal Krishna Gokhale

Select the correct answer using the code below

A. 1, 2 and 3 only
B. 2, 3 and 4 only
C. 1 and 3 only
D. All of the above

Explanation:
Through the Swadeshi movement of 1905-07 it had greatly broadened its appeal among the middle classes. That movement had thrown up some towering leaders – among them Bal Gangadhar Tilak of Maharashtra, Bipin Chandra Pal of Bengal, and Lala Lajpat Rai of Punjab. The three were known as “Lal, Bal and Pal”, the alliteration conveying the all-India character of their struggle, since their native provinces were very distant from one another. Where these leaders advocated militant opposition to colonial rule, there was a group of “Moderates” who preferred a more gradual and persuasive approach. Among these Moderates was Gandhiji’s acknowledged political mentor, Gopal Krishna Gokhale, as well as Mohammad Ali Jinnah, who, like Gandhiji, was a lawyer of Gujarati extraction trained in London.

Q6. For a citizen of India, the duty to pay taxes is a:

A. Fundamental Duty
B. Legal obligation
C. Constitutional obligation
D. Moral obligation

Explanation:
The Swaran Singh Committee suggested inclusion of duty to pay taxes under fundamental duties, but it was not agreed upon.
As per the Direct taxation laws; income and other kinds of taxes are a legal obligation for an Indian citizen as he uses public services, receives social and political security from the state etc.

Q7. With reference to taxation system, Pigovian Tax refers to a tax imposed on

A. market activities that have negative externalities.
B. FII’s to stop their speculative gains.
C. the entry of goods and services in a local area.
D. the amount distributed as dividend, by the companies.

Explanation:
A Pigovian tax is a government cost on activities that create socially harmful externalities. A negative externality is an activity that creates a negative effect on others. For example, pollution is an externality. This negative externality might be corrected, by levying taxes equal to the externalized costs.

Q8. ‘Aaykar Setu’ sometimes seen in news is

A. A scheme for building infrastructure in high terrain areas of the north-east India.
B. An app that helps users carry out basic tax-related tasks using a smartphone.
C. An ancient bridge related to the Indus Valley Civilisation found in western Rajasthan.
D. A new all-terrain road linking Kashmir and Jammu.

Explanation:
Central Board of Direct Taxes (CBDT), a department under the Ministry of Finance has launched a new app known as AaykarSetu. The app is part of the Digital India initiative to help users understand the various nuances of direct taxes, file income tax, apply for PAN, check TDS statement, and even share grievances with the right authorities. It also lets users to link their Aadhaar to their PAN.

Q9. Consider the following statements with respect to Minimum Alternate Tax (MAT) in India:

1.Minimum Alternate Tax has been introduced under Companies Act 2013.
2.Unlike Income Tax, Minimum Alternate Tax is charged on book profits and not on taxable income of the company.

Which of the statements given above is/are correct?

A. 1 only
B. 2 only
C. Both 1 and 2
D. Neither 1 nor 2

Explanation:
Statement 1 is not correct: MAT is a tax levied on “zero tax” companies. In order to bring such companies under the I-T net, Section 115JA (Minimum Alternate Tax) was added to the Income Tax Act in year 1997-98.Statement 2 is correct: Zero tax companies are those companies that show book profits and distribute dividends to share holders but don’t pay taxes. This happens because although the profit and loss of a corporation are calculated as per provisions of Companies Act, the income tax is calculated on the basis of provisions of Income Tax Act. The companies take advantage of various exemptions given in IT Act to show their disposable income as nil. Therefore, MAT is levied on book profits (calculated as per provisions of Companies Act) and not on disposable income. As per The Finance Act, 2016, Minimum alternate tax (MAT) won’t be applicable foreign institutional investors (FIIs) and foreign portfolio investors (FPIs) as they normally don’t have a place of business in India. This was applied retrospectively from 2001.

Q10. With reference to Goods and Services Tax (GST), consider the following statements:

1.It is a type of value added tax.
2.The tax under GST regime is imposed at the point of consumption.
3.It is not applicable on imports of goods and services.

Which of the statements given above is/are correct?

A. 1 and 2 only
B. 1 only
C. 2 and 3 only
D. 1, 2 and 3

Explanation:
Goods and Services Tax (GST) refers to the single unified tax created by amalgamating a large number of Central and State taxes presently applicable in India.
The salient features of GST are as under:
GST comes under the broad spectrum of what is known as Value Added Tax which provides for input credits and taxes only the value addition that happened in the process of production / provision of service.
GST would be applicable on supply of goods or services as against the present concept of tax on the manufacture or on sale of goods or on provision of services.
GST would be a destination based tax as against the present concept of origin based tax. i.e, tax is imposed at the point of consumption.
It would be a dual GST with the Centre and the States simultaneously levying it on a common base.
The Centre would levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supply of goods and services. There will be seamless flow of input tax credit from one State to another. Proceeds of IGST will be apportioned among the States.
Import of goods or services would be treated as inter-State supplies and therefore, would be subject to IGST in addition to the applicable customs duties. In other words, all imported goods will be charged integrated tax (IGST) which is equivalent to Central GST + State GST. This will bring equality with taxation on local products.

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