Taxation MCQ Quiz in বাংলা - Objective Question with Answer for Taxation - বিনামূল্যে ডাউনলোড করুন [PDF]

The correct answer is Capital gains tax.

Key Points

• Capital gains tax is a direct tax levied on the profits earned from the sale of assets or investments.
• It is imposed directly on the income or profit of individuals or entities.
• The tax is applicable to both short-term and long-term capital gains, depending on the holding period of the asset.
• Examples of assets subject to capital gains tax include real estate, stocks, bonds, and precious metals.

Important Points

• Direct taxes are those that are paid directly to the government by the individual or organization on whom they are imposed.
• Other examples of direct taxes include income tax, corporate tax, and wealth tax.

Additional Information

• Value Added Tax (VAT): VAT is an indirect tax that is imposed on goods and services at each stage of production or distribution. It is ultimately borne by the end consumer.
• Goods and Services Tax (GST): GST is an indirect tax levied on the supply of goods and services, replacing several former indirect taxes. It is a comprehensive, multi-stage, destination-based tax.
• Customs Duty: Customs duty is an indirect tax imposed on goods imported into or exported from a country. It is typically levied at the time of import/export and is borne by the importer/exporter.