futureCAprep
← All mock tests
Secured Mock Test · principles-of-taxation

Principles of Taxation Mock Test 8 — Certificate Level

50 questions · 1.5 hours · 100 marks

About this mock test

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 corporate cases: a listed beverage company's regular tax against the 2.5% turnover tax on gross receipts (net of SD and VAT), its other income, TDS and AIT credits, dividend withholding under section 117 and the section 22 charge; and a textile company's asset disposals — balancing charges and losses, capital gains and losses, and the section 56A charge. Section B is 40 short questions (multiple-choice, true/false and fill-in-the-blank) across corporate rates, ring-fenced losses, employment, rent, other sources, depreciation, advance tax, ethics, surcharges, 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.

What you'll attempt

40 Q
Multiple Choice
5 Q
True / False
5 Q
Fill in the Blank
90 minutes
100 total marks
Pass at 50%

Exam rules

  • Locked navigation. You can skip a question and come back using the Previous / Next buttons — but question numbers are not clickable, preventing early inspection of later questions.
  • The 90-minute timer starts the moment you click Start and cannot be paused. The exam auto-submits at zero.
  • Copy, paste, right-click, dev-tools and tab-switching are disabled and logged as security violations.