Ch 27: REFUND — Study Material & Test Yourself
Final
📚 Indirect Tax Laws
📖 Ch.27 — REFUND
📘 V2: Study Material & Test Yourself
⚡ Free Mode (Answers Locked)
⏱ Duration: 54 Mins
🎯 Total Marks: 30
Passed at: 12 Marks
Max Attempts: 10
⚖️ Statutory Applicability: As amended by the latest Finance Act & Regulatory Notifications (AY 2026-27)
Answer ALL questions. Refer directly to curriculum standards and prescribed statutory provisions.
📑 Exam Questions
6 Questions • Total 30 Marks1(a): REFUND
5 Marks
Explain briefly the significant difference between the UN and OECD Model Tax Convention.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
1(b): REFUND
5 Marks
When does it become necessary to apply the tie-breaker rule? Discuss the manner of
application of the tie-breaker rule.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
2(a): REFUND
5 Marks
Explain the meaning of “interest” and “fees for technical services” under the UN Model
Convention.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
2(b): REFUND
5 Marks
What is the meaning of Automated Digital Services? Elucidate.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
3(a): REFUND
5 Marks
What are the payments covered within the scope of “Royalties” under the UN Model
Convention and OECD Model Convention. Elucidate.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
3(b): REFUND
5 Marks
Explain briefly the significant difference between the UN and OECD Model Tax Convention.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
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