Business Taxation

M

Mohini Yadav • 27.60K Points
Instructor II

Q 1. Interest on loan for self-occupied house taken before 1st April, 1999 will be allowed up to

(A) ` 30,000
(B) ` 1,50,000
(C) ` 10,000
(D) ` 50,000
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V

Vinay • 19K Points
Tutor I

Q 2. ………………..standard deduction from annual value is allowed.

(A) 10%
(B) 20%
(C) 30%
(D) 15%
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P

Priyanka Tomar • 25.98K Points
Instructor II

Q 3. Deduction from annual value is allowed under .

(A) section 24
(B) section 25
(C) section 27
(D) section 28
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V

Vikash Gupta • 24.35K Points
Instructor III

Q 4. Interest on capital, borrowed on 10.10.2000, for self-occupied property is deductible up to a maximum amount of .

(A) ` 50,000
(B) ` 1,50,000
(C) ` 5,000
(D) none of the above
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S

Shiva Ram • 21.45K Points
Instructor III

Q 5. Expected rent shall be higher of .

(A) municipal value and standard rent
(B) fair rent and actual rent received
(C) standard rent and fair rent
(D) municipal value and fair rent
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G

Gopal Sharma • 28.64K Points
Instructor II

Q 6. Mr. Shushant is the owner of a house, the details of which are given below
the gross annual value would be Municipal value ` 36,000 Actual rent `
32,000 Fair Rent ` 36,000 Standard Rent ` 40,000

(A) ` 36,000
(B) 35,000
(C) ` 30,000
(D) ` 40,000
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G

Gopal Sharma • 28.64K Points
Instructor II

Q 7. House property held for less than 36 months is .

(A) short-term capital asset
(B) projected capital asset
(C) exempted capital asset
(D) long-term capital asset
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V

Vijay Sangwan • 19.12K Points
Tutor I

Q 8. Rate of depreciation on residential building is……………..

(A) 10%
(B) 20%
(C) 25%
(D) 5%
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M

Mohini Yadav • 27.60K Points
Instructor II

Q 9. Value of rent-free accommodation or a house owned by employer in case of non-government employees with above 25 lakh population is .

(A) 15% of employee salary
(B) 7.5% of employee salary
(C) 20% of employee salary
(D) 10% of employee salary
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M

Mohini Yadav • 27.60K Points
Instructor II

Q 10. Value of rent-free accommodation in case of Government employee shall be taxable up to

(A) 15% of employee’s salary
(B) 8% of employee’s salary
(C) license fee fixed by government
(D) 10% of employee’s salary
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