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Direct Tax Practice Test
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Direct Tax Practice Test
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25 Questions

1. Rebate u/s 87A is allowed to individuals upto _________.
2. In case the dependent is suffering from a notified disease the rate of deduction u/s 80DDB is
3. Deductions under section 80C is allowable for
4. Any person on whom some proceeding has been taken under income tax is known as
5. Which of the following income is not charged under the head Profits and Gains of business or profession?
6. Share of income received from AOP is entitled to rebate at.
7. Scholarship granted is.
8. Salary received by a member of parliament is.
9. What is the notified limit for calculation of exemption of gratuity?
10. Any payment made to discharge a revenue liability, if refunded later on, shall be.
11. The year in which the income is earned is called_______
12. Which of the following/s is/are general income/s under section 56(1)?
13. Share of income from firm is.
14. Due date of filing of return by company assessee is____.
15. The highest Administrative Authority for Income Tax in India is.
16. Income of Non profit seeking educational institutions, financed by government, is exempt from Income tax if its annual receipts do not exceed.
17. Perquisites to employees are covered in the I.T. Act 1961 under.
18. Rent paid to a partner by a PFAF is.
19. The value of Interest-free concessional loans to employees is determined on the basis of lending rates for the same purpose
20. Normally Previous Year starts from ___________
21. Monthly pension received by govt. employee is
22. Incomes which specifically fall under any of the first four heads of income are included in _______.
23. What is the amount of standard deduction under section 24?
24. Which one of the following is not eligible for deduction u/s 80C?
25. Which of the following is an exempted salary?

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