50 questions · 1.5 hours · 100 marks
Rewritten for the Finance Act 2026 (income year 2026-27). An ICAB exam-standard secured mock test for Certificate-Level Principles of Taxation (Bangladesh), with hard, mostly computational questions. Section A is two business cases: a sole proprietor's accounting profit to taxable income (Third Schedule depreciation with the car cost cap, a vehicle sale, the 4% entertainment limit, six-year loss set-off, the section 78 rebate, TDS credits and the return), and a company's loss set-off, section 163(6) turnover tax and late-filing additional tax. Section B is 40 short questions (multiple-choice, true/false and fill-in-the-blank) across employment, business and profession, sections 22 and 23, surcharges, capital gains, assessment and appeals, VAT and customs. 50 questions × 2 marks = 100 full marks. Free navigation: jump to any question from the navigation panel, flag questions and come back to them before you submit.