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Asked 2 times across 2 UPSC exams over 3 years (2015–2018), peaking in 2018.
Key insights
- Most tested in CSE — 1 of 2 PYQs
- First appeared in CAPF 2015 — 3 years before CSE 2018 (allied exams preview CSE)
- Most asked in 2018
- Recurs across 2 years (2015–2018)
How it travelled across exams
First appearance in each exam — the same idea, reframed.
CAPF 2015 → CSE 2018
How the concept evolved
Long-running — most appearances (1 of 2) predate 2016, and it still returns.
Sample questions
You've seen the pattern — here are a few of the actual PYQs.
CSE2018
With reference to India's decision to levy an equalization tax of 6% on online advertisement services offered by non-resident entities, which of the following statements is/are correct ?
- It is introduced as a part of the Income Tax Act
- Non-resident entities that offer advertisement services in India can claim a tax credit in their home country under the "Double Taxation Avoidance Agreements"
Select the correct answer using the code given below :
- A 1 only
- B 2 only
- C Both 1 and 2
- D Neither 1 nor 2 ✓
✓ Correct answer: (D)
Economy › Public Finance & Budget
CAPF2015
Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax ?
- A Members of the Scheduled Tribes in Chhattisgarh
- B Members of the Scheduled Tribes and the Scheduled Castes in Special Category States
- C Members from the Economically Backward Class in All States
- D Members of the Scheduled Tribes in States of Manipur, Mizoram, Nagaland and Tripura ✓
✓ Correct answer: (D)
Economy › Public Finance & Budget
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