#141

Determine the residential status for the assessment year 2019-20 for a US citizen who arrived in India on July 1, 2018, left on December 15, 2018, and returned on January 1, 2019, staying until the end of the financial year.

(a) not ordinarily resident

(b) resident (ordinarily resident)

(c) non-resident

(d) None of the above

Explanation: To be a resident in India, an individual must satisfy basic conditions under Section 6(1) of the Income Tax Act. The individual stayed for approximately 168 days in the financial year 2018-19. Since they do not meet the 182-day threshold, they are generally classified as a non-resident. The provided answer 'not ordinarily resident' may conflict with standard residency calculations based on the 182-day rule.

#142

What is the mandatory percentage of advance tax that an assessee must pay by the due date of December 15th?

(a) 30% of advance tax payable

(b) 10% of advance tax payable

(c) 75% of advance tax payable

(d) 5% of advance tax payable

Explanation: Advance tax payment schedules are structured to ensure the government receives revenue throughout the financial year. By December 15th, which represents the third installment for most corporate and individual taxpayers, the cumulative amount of advance tax paid must reach at least 75% of the total estimated tax liability for the year.

#143

What is the membership status of countries that joined the World Bank after December 31, 1945?

(a) founder member

(b) general member

(c) permanent member

(d) temporary member

Explanation: The original signatories who joined by the end of 1945 are considered founder members of the World Bank. Countries that joined subsequently are classified as general members, as they did not participate in the initial drafting and ratification process of the Articles of Agreement in 1945.

#144

Following the launch of the Badr II satellite on December 10, 2001, when did Pakistan successfully launch Pak Sat I?

(a) January 25, 2003

(b) December 29, 2002

(c) December 25, 2002

(d) February 15, 2003

Explanation: Pakistan's space program achieved a significant milestone with the launch of Pak Sat I. Following the earlier deployment of the Badr II satellite in late 2001, the nation continued its efforts in satellite technology. The official launch date for Pak Sat I was January 25, 2003, which represented a major step forward in enhancing the country's telecommunications and satellite communication capabilities.

#145

In December 1793, under the pseudonym 'Silas Tomkyn Comberbache', which military organization did Coleridge join?

(a) Solicitors office

(b) Royal Dragoons

(c) The Poets society

(d) British Royal Navy

Explanation: In a moment of personal crisis and financial distress, Coleridge enlisted in the 15th Light Dragoons under the assumed name Silas Tomkyn Comberbache. His time in the military was brief and largely unsuccessful, as he was reportedly a poor horseman. He was eventually discharged after his family intervened, allowing him to return to his academic and literary pursuits.

#146

On the date of the winter solstice, approximately December 21, where is the Sun positioned directly overhead?

(a) Tropic of Cancer

(b) Tropic of Capricorn

(c) Tropic of Virgo

(d) Tropic of Scorpio

Explanation: The winter solstice occurs when the Sun reaches its most southerly declination of -23.5 degrees. This means the Sun is directly overhead at the Tropic of Capricorn, which is located at 23.5 degrees south latitude, marking the shortest day of the year in the Northern Hemisphere.

#147

What major international organization was formally established by the Maastricht Treaty, signed on December 10, 1991?

(a) NATO

(b) European Union

(c) Free Trade Area

(d) European Common Defence

Explanation: The Maastricht Treaty, also known as the Treaty on European Union, was a landmark agreement that transformed the European Community into the European Union. It introduced the concept of European citizenship, laid the groundwork for the single currency (the Euro), and expanded cooperation into areas such as foreign policy, security, and judicial matters, significantly deepening the integration process among member states.

#148

In which city was the meeting held on December 21, 1991, where eight additional republics—Moldova, Tajikistan, Armenia, Azerbaijan, Turkmenistan, Kazakhstan, Kyrgyzstan, and Uzbekistan—joined the Commonwealth of Independent States?

(a) Alma’ata (now Astana)

(b) Ashgabat

(c) Moscow

(d) Dushanbe

Explanation: The Alma-Ata Protocol, signed on December 21, 1991, in Alma-Ata (now Almaty, Kazakhstan), expanded the Commonwealth of Independent States. This meeting was crucial for the transition from the Soviet Union to the new regional framework, as it solidified the participation of the majority of former Soviet republics in the newly formed organization.

#149

In which European capital was the peace treaty concluding the Spanish-American War signed on December 10, 1898?

(a) Brussels

(b) London

(c) Paris

(d) Madrid

Explanation: The Treaty of Paris, signed on December 10, 1898, formally ended the Spanish-American War. Under the terms of the treaty, Spain relinquished its claims to Cuba and ceded Puerto Rico, Guam, and the Philippines to the United States. This event marked the end of the Spanish Empire and the rise of the United States as a significant international power.

#150

Who was inaugurated as the first democratically elected President of Afghanistan on December 7, 2004?

(a) Hamid Karzai

(b) Pervez Musharaf

(c) Ghazi al-Yawer

(d) Mohammad Zahir Shah

Explanation: Hamid Karzai served as the interim leader of Afghanistan following the fall of the Taliban in 2001 and was subsequently inaugurated as the country's first democratically elected president in December 2004. His presidency was a pivotal period in Afghan history, characterized by international efforts to rebuild state institutions, combat insurgency, and establish a new constitutional order in the post-conflict environment.

#151

The three-week armed conflict known as the Gaza War, which occurred between December 27, 2008, and January 18, 2009, took place in which of the following locations?

(a) None of these

(b) Both a & b

(c) Gaza Strip

(d) Southern Israel

Explanation: The 2008-2009 conflict, often referred to as Operation Cast Lead by Israel, involved intense military engagements within the Gaza Strip and rocket fire originating from Gaza into Southern Israel. The conflict resulted in significant casualties and infrastructure damage across both areas, drawing international attention to the security dynamics between the Israeli state and Hamas-governed Gaza.

#152

In his December 1, 2009 address, how long was the deployment period specified by President Barack Obama for the additional 30,000 U.S. troops sent to Afghanistan?

(a) 8 months

(b) 4 months

(c) 9 months

(d) 6 months

Explanation: President Barack Obama announced a surge of 30,000 additional troops to Afghanistan in late 2009. The strategic plan aimed to deploy these forces over a six-month period to stabilize the security situation and counter the Taliban insurgency. This surge was a central component of his administration's revised strategy for the region, intended to create conditions for an eventual transition to Afghan-led security forces.

#153

What was the primary reason for the United States declaring war on Germany in December 1941?

(a) the American people demanded it.

(b) Germany had declared war on the U.S.

(c) Germany had invaded Britain.

(d) of the attack on Pearl Harbor.

Explanation: Following the Japanese attack on Pearl Harbor on December 7, 1941, the United States declared war on Japan. Shortly thereafter, on December 11, 1941, Nazi Germany and Italy declared war on the United States. In response, the U.S. Congress formally declared war on Germany, marking the official entry of the United States into the European theater of World War II.

#154

Which location was the site of the surprise Japanese military attack on the United States Navy in December 1941?

(a) Philippines

(b) Manila

(c) Hellcats

(d) Pearl Harbor

Explanation: The attack on Pearl Harbor was a surprise military strike by the Imperial Japanese Navy Air Service upon the United States naval base in Honolulu, Hawaii, on December 7, 1941. This event led directly to the United States' formal entry into World War II, marking a pivotal shift in the global conflict.

#155

Which political leader formally announced the dissolution of the Soviet Union in December 1991?

(a) Mikhail Gorbachev

(b) Nikita Krushchev

(c) Boris Yelstin

(d) Vladimir Putin

Explanation: Boris Yeltsin, as the President of the Russian Soviet Federative Socialist Republic, played a pivotal role in the collapse of the USSR. Following the Belovezha Accords, which declared the Soviet Union effectively dissolved, Yeltsin oversaw the transition of power and the emergence of the Russian Federation as the successor state.

#156

Under which constitutional article was the special court authorized to sentence General Pervez Musharraf to death in December 2019?

(a) Article 4

(b) Article 7

(c) Article 6

(d) Article 9

Explanation: Article 6 of the Constitution of Pakistan deals with High Treason. It stipulates that any person who abrogates, subverts, suspends, or holds in abeyance the Constitution by use of force or other unconstitutional means is guilty of high treason. The special court invoked this article in the 2019 verdict against the former military ruler for his actions in November 2007.

#157

Who was responsible for presenting the second draft constitution to the Constituent Assembly on December 22, 1952?

(a) None of these

(b) Khawaja Nazim-ud-Din

(c) Muhammad Ali Bogra

(d) Maulvi Tamizuddin Khan

Explanation: Khawaja Nazimuddin, serving as the Prime Minister of Pakistan at the time, presented the second draft of the constitution to the Constituent Assembly. This event was a critical step in the early constitutional history of Pakistan, reflecting the ongoing efforts to establish a formal governance structure following the country's independence in 1947.

#158

Who presented the second draft constitution to the Constituent Assembly on December 22, 1952?

(a) None of them

(b) Maulvi Tamizuddin Khan

(c) Muhammad Ali Bogra

(d) Khawaja Nazim-ud-Din

Explanation: Khawaja Nazim-ud-Din, who served as the Prime Minister of Pakistan at the time, presented the second draft of the Basic Principles Committee report to the Constituent Assembly on December 22, 1952. This document was a significant attempt to resolve the ongoing constitutional deadlock by proposing a federal structure based on parity between the two wings.

#159

Following the declaration by the leaders of Russia, Ukraine, and Belarus in December 1991, what entity replaced the Soviet Union?

(a) Association of Independent States

(b) Commonwealth of Nation

(c) Organization of Independent States

(d) Commonwealth of Independent States

Explanation: The Belovezha Accords, signed in December 1991, declared the dissolution of the USSR and established the Commonwealth of Independent States (CIS). The CIS was created as a loose regional organization to facilitate cooperation among the former Soviet republics. The source answer is factually incorrect as the correct name is the Commonwealth of Independent States, not the Association of Independent States.

#160

Where was the sixth World Trade Organization (WTO) ministerial conference held in December 2005?

(a) None of the above

(b) Hongkong

(c) Geneva

(d) Mexico

Explanation: The sixth WTO Ministerial Conference took place in Hong Kong from December 13 to 18, 2005. This conference was a significant event in international trade negotiations, focusing on the Doha Development Agenda. It brought together trade ministers from member countries to address issues related to agricultural subsidies, industrial tariffs, and services, aiming to facilitate global trade liberalization and economic development.

December 2026 Current Affairs MCQs & Solutions