Business & Profession — Section 46
Test your understanding of Section 46 — the 14 eligible businesses, excluded expenditures (land, goodwill, financial instruments, cash payments), the no-depreciation trade-off, 8-year lock-in, loss set-off rules, and the claw-back formula.
6 questions · Hard · no time limit · every answer explained
Questions and answer options are shuffled every time you start.