CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

C HAPTER 13
D EDUCTIONS FROM G ROSS T OTAL I NCOME
1 . IC AI M C Q S ( B O O K L E T + R TP S + MT P S )

1. Mr. Srivastav, aged 72 years, paid medical insurance premium of INR 52,000 by cheque and INR 4,000 by cash
during May, 2022 under a Medical Insurance Scheme of the General Insurance Corporation. The above sum was
paid for insurance of his own health. He would be entitled to a deduction under section 80D of a sum of
___________.

a) INR 30,000

b) INR 50,000

c) INR 52,000

d) INR 56,000

2. Mr. Ramesh pays a rent of INR 5,000 per month. His total income is INR 2,80,000 (i.e., Gross Total Income as
reduced by deductions under Chapter VI-A except section 80GG). He is also in receipt of HRA. He would be
eligible for a deduction under section 80GG of an amount of __________.

a) INR 60,000

b) INR 32,000

c) INR 70,000

d) NIL

3. An individual has paid life insurance premium of INR 25,000 during the previous year for a policy of INR
1,00,000 taken on 1.4.2019. He shall __________.

a) not be allowed deduction u/s 80C

b) be allowed deduction of INR 20,000 u/s 80C

c) be allowed deduction of INR 25,000 under section 80C

d) be allowed deduction of INR 10,000 u/s 80C

4. In respect of loan of INR 40 lakhs sanctioned by SBI in April, 2021 for purchase of residential house intended
for self-occupation, compute the interest deduction allowable under the provisions of the Act for A.Y.2023-24,
assuming that the disbursement was made on 1st June, 2021, the rate of interest is 8% p.a. and the loan
sanctioned was 80% of the stamp duty value of the property.

a) INR 2,00,000 u/s 24 and INR 1,20,000 u/s 80EEA

b) INR 1,50,000 u/s 80EEA and INR 1,70,000 u/s 24

c) INR 2,00,000 u/s 24 and INR 50,000 u/s 80EEA

d) INR 2,00,000 u/s 24

5. The maximum amount which can be donated in cash for claiming deduction u/s 80G for PY 2022-23 is
_______.

a. 5,000

b. 10,000

c. 1,000

d. 2,000

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

6. Rajan, a resident Indian, has incurred INR 15,000 for medical treatment of his dependent brother, who is a
person with severe disability and has deposited INR 20,000 with LIC for his maintenance. For A.Y.2023-24,
Rajan would be eligible for deduction under section 80DD of an amount equal to _________.

a) INR 15,000

b) INR 35,000

c) INR 75,000

d) INR 1,25,000

7. Mr. Shiva made a donation of INR 50,000 to PM Cares Fund and INR 20,000 to Rajiv Gandhi Foundation by
cheque. He made a cash donation of INR 10,000 to a public charitable trust. The deduction allowable to him
under section 80G for A.Y.2023-24 is _________.

a) INR 80,000

b) INR 70,000

c) INR 60,000

d) INR 35,000

8. Mr. Ritvik has purchased his first house in Gwalior for self-occupation on 5.4.2022 for INR 45 lakhs (stamp duty
value being the same) with bank loan sanctioned on 30.3.2022 and disbursed on 3.4.2022. He paid interest of
INR 3.8 lakhs during the P.Y.2022-23. What is the tax treatment of interest paid by him?

a) Interest of INR 2 lakhs allowable u/s 24

b) Interest of INR 2 lakhs allowable u/s 24 and INR 1.8 lakhs allowable u/s 80EEA

c) Interest of INR 2 lakhs allowable u/s 24 and INR 1.5 lakhs allowable u/s 80EEA

d) Interest of INR 1.5 lakhs allowable u/s 24 and INR 1.5 lakhs allowable u/s 80EEA

9. Mr. Anuj is a businessman whose total income (after allowing deduction under Chapter VI-A except under
section 80GG) for A.Y. 2023-24 is INR 5,95,000. He does not own any house property and is staying in a rented
accommodation in Patna for a monthly rent of INR 9,000. Deduction u/s 80GG for A.Y. 2023-24 is _____.

a) INR 48,500

b) INR 1,48,750

c) INR 60,000

d) INR 1,08,000

10. Gross total income of Arpita for P.Y. 2022-23 is Rs. 6,00,000. She had taken a loan of Rs. 7,20,000 in the
financial year 2019-20 from a bank for her husband who is pursuing MBA course from IIM, Kolkata. On
02.04.2022, she paid the first instalment of loan of Rs. 1,45,000 including interest of Rs. 65,000. Compute her
total income for A.Y. 2023-24.

a) Rs. 6,00,000

b) Rs. 5,35,000

c) Rs. 4,90,000

d) Rs. 5,55,000

11. Mr. Arpit, an employee of MNO Ltd. has contributed INR 1,61,280 towards NPS and similar amount is
contributed by his employer. His basic salary is INR 80,000 p.m. and dearness allowance is 40% of basic salary
which forms part of retirement benefits. He also paid INR 55,000 towards LIC premium for himself and his wife
and medical insurance premium of INR 35,000 by crossed cheque for his mother, being a senior citizen during
the previous year 2022-23. How much deduction is available under Chapter VI-A while computing total income
of Mr. Arpit for the A.Y. 2023-24?

a. INR 3,46,280

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

b. INR 3,69,400

c. INR 3,19,400

d. INR 3,96,280

12. Mr. Krishna, a resident Indian aged 61 years, maintains a saving account with a co-operative land development
bank and he earns INR 20,000 as interest on saving account for the Financial Year 2022-23. Mr. Krishna also
maintains a fixed deposit and recurring deposit account with Mani Finance (A Non-Banking Finance Company)
and earns INR 25,000 and INR 10,000 as interest on fixed deposit and recurring deposit, respectively. What
would be the deduction allowable to Mr. Krishna under Chapter VI-A if he does not opt for the section 115BAC
for the A.Y. 2023-24?

a. INR 55,000

b. INR 10,000

c. INR 20,000

d. INR 50,000

13. Mr. Raj, aged 65 years, is a salaried person. He has taken a LIP on his major son’s name on 01.11.2014. The sum
assured of LIP is 16,00,000 and the premium payable is 1,70,000. He has also taken a medical policy of
10,00,000 for self and his wife on 01.11.2022. The medical policy is valid for 5 years. He has paid one time
premium of 1,80,000. What is the total deduction available to Mr. Raj for A.Y. 2023-24?

a. 1,86,000
b. 1,96,000

c. 1,90,000

d. 1,80,000

14. Mr. Akash is constructing a residential house property in Patna for self-occupation. He has taken a loan of 40
lakhs from SBI on 30.3.2022 for this purpose. He pays interest of 2.50 lakhs during the P.Y.2022-23. He repays
1.50 lakhs towards principal on 31.3.2023. The construction is completed in May, 2023. The stamp duty value of
the house is 46 lakhs. This is the only house property of Mr. Akash. For A.Y. 2023-24, __________.

a) Mr. Akash is entitled for deduction of 2 lakhs under section 24 and 1.50 lakhs under section 80C

b) Mr. Akash is entitled for deduction of 2 lakhs under section 24,50,000 under section 80EEA and 1.50
lakhs under section 80C

c) Mr. Akash is neither entitled for deduction under section 24 nor under section 80C. He is, however,
entitled for deduction of 1.50 lakhs under section 80EEA

d) Mr. Akash is not entitled for deduction under section 24, section 80C and section 80EEA.

15. Which of the following statements is not true with respect to the A.Y. 2023-24?

a) No deduction under section 80TTA would be available to resident senior citizens

b) Share of profit will not be exempt in the hands of partner, if firm claims exemption of income u/s 10AA

c) Exemption will be available in respect of STT paid LTCG of Rs. 90,000 on listed equity shares

d) Exemption under section 10(32) on income of minor child is allowed for more than two children also

16. Soumil, aged 47 years, paid medical insurance premium of Rs. 15,000 and Rs. 20,000 to insure health of himself
and his spouse, respectively. He also paid medical insurance premium of Rs. 43,000 to ensure health of his
father, aged 69 years, not dependant on him. He had also incurred Rs. 4,000 in cash on preventive health check-
up of his father. Total deduction admissible under section 80D to Mr. Soumil is ___________.

a) Rs. 55,000

b) Rs. 29,000

c) Rs. 68,000

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

d) Rs. 72,000

17. Mr. Pulkit, aged 45 years, paid health insurance premium in lump sum of Rs. 90,000 for three years on 01-05-
2022. Compute the amount of deduction allowable to him for A.Y. 2023-24.

a) Rs. 90,000

b) Rs. 30,000

c) Rs. 25,000

d) Nil

18. X Ltd. credits a sum of Rs. 45,000 as commission to Y Ltd., an Indian company on 25.06.2022 without deducting
tax at source. Y Ltd. paid its entire tax liability on its income by way of advance payment of tax during P.Y. 2022-
23 and filed its return of income for A.Y. 2023-24 on 15.07.2023. X Ltd. also has a certificate in Form No. 26A
from a chartered accountant. Compute the amount of deduction that shall be allowed to X Ltd. in respect of the
commission credited to Y Ltd. assuming that X Ltd. follows mercantile system of accounting.

a) Rs. 45,000

b) Nil

c) Rs. 13,500

d) Rs. 31,500

19. Which of the following statements is/are correct in respect of deduction allowed to an Assessee in respect of
certain donations for scientific research or rural development u/s 80GGA?

i) Deduction is not allowed to an Assesses having income from business.

ii) The maximum amount of deduction allowed is Rs. 10,000.

iii) 100% deduction is allowed if amount in excess of Rs. 10,000 donated is paid by any mode other than cash.

iv) Deduction is not allowed to an Assessee having income from salaries.

v) Any sum paid to a university for scientific research is allowed if such University is approved u/s 35.

vi) Any sum paid to a notified Urban Development Fund is allowed.

a. (i), (iii), (iv), (v), (vi)

b. (ii), (iii), (v)

c. (i), (v)

d. (i), (iii), (v)

2. A D D I T I O N A L M CQ S F O R P R A C T I C E

20. The deduction under section 80QQB in respect of royalty income of authors of certain books is subject to a
maximum limit of _____________.

a. INR 1,00,000

b. INR 3,00,000

c. INR 5,00,000

d. INR 2,00,000

21. Under section 80GGB, deduction is allowable in respect of contribution to political parties by __________.

a. any person other than local authority and every artificial juridical person wholly or partly funded by the
Government

b. Local authority and every artificial juridical person wholly or partly funded by the Government

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

c. An Indian company

d. Any company

22. As per section 80CCE, INR 1.5 lakh is the maximum qualifying limit for deduction under __________.

a. Section 80C and80CCD.

b. Sections 80CCC and80CCD

c. Sections 80C, 80CCC and 80CCD(1)

d. Sections 80C, 80CCC and80CCD

23. Deduction u/s 80C in respect of life insurance policy, contribution to provident fund, etc. is allowed to
_____________.

a. Any Assessee

b. an individual

c. An individual or HUF

d. An individual or HUF who is resident in India

24. In order to be eligible for deduction u/s 80D, the payment for Insurance premium should be paid _________.

a. in cash

b. by any mode other than cash

c. by cheque

d. through account payee cheque/ account payee bank draft

25. Deduction u/s 80C to 80U are not allowed from _________________.

a) LTCG taxable u/s 112 and 112A

b) Casual Incomes

c) STCG taxable u/s 111A

d) All of the above

26. An Assessee has paid life insurance premium of INR 45,000 during the previous year for policy of INR 2,00,000
taken on 01.04.2010. He shall ____________________.

a. Not be allowed any deduction u/s 80C

b. Be allowed deduction u/s 80C to the extent of 10% of the capital sum assured

c. Be allowed deduction for the entire premium

d. Be allowed deduction u/s 80C to the extent of 20% of the capital sum assured

27. An Assessee suffering with disability specified u/s 80U has paid life insurance premium of INR 45,000 during
the previous year for a policy of INR 2,00,000 taken on 1/6/2012. He shall _________________.

a. Not be allowed any deduction u/c 80C

b. Be allowed deduction u/s 80C, to the extent of 10% of the capital sum assured

c. Be allowed deduction u/s 80C to the extent of 15% of the capital sum assured

d. Be allowed deduction u/s 80C to the extent of 20% of the capital sum assured

28. For claiming deduction u/s 80C in respect of PPF, contribution must be paid by the individual in the PPF account
of __________________.

a. Himself only

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

b. Himself and spouse

c. Himself, spouse or any child

d. Himself, spouse or any dependent child

29. Deduction u/s 80C is allowed for investment in notified Equity Linked Saving Scheme (ELSS) of Unit trust of
India or Mutual Fund for minimum _________ years.

a. 3 years

b. 5 years

c. 10 years

d. None of the above

30. Annual interest accrued on National Saving Certificate shall be __________________.

a. Exempt u/s 10

b. Taxable u/h Income from Other Source

c. Taxable as income from Income from Other Source and Interest so accrued shall also be eligible for
deduction u/s 80C for each year

d. Taxable as income from Income from Other Source and Interest so accrued shall also be eligible for
deduction u/s 80C for each year except year of maturity

31. Deduction in respect of contribution for annuity plan to certain pension fund u/s 80CCC is allowed to
____________________.

a. Any Assessee

b. Individual Assessee only

c. Individual or HUF

d. Individual who is resident

32. Deduction u/s 80C for tuition fee shall be allowed if such fee is paid to _________________.

a. Any university, college, school or other educational institution situated within India or Outside India

b. Any university, college, school or other educational institution situated within India

c. Any university, college, school or other educational institution situated Outside India

d. Only to school situated within India or outside India

33. Deduction u/s 80C in respect of tuition fee is allowed to an individual for ______________.

a. Any of his children

b. Any two children of such individual

c. Any two minor children of such individual

d. Any two dependent children of such individual

34. Contribution to which of the following is deductible u/s 80C?

a. Contribution to National Housing Bank (tax saving) Term Deposit Scheme 2008

b. Contribution in Unit Link Insurance Plan of UTI or LIC Mutual Funds

c. Contribution to Approved Annuity Plan of LIC or Public Deposit Scheme of HUDCO

d. All of the above

35. For claiming deduction u/s 80C, the payment or deposit should be made ________________

a. Out of any type of income

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

b. Out of any income chargeable to income tax

c. Out of the current year’s income

d. Out of the exempted income

36. Deduction u/s 80C is available on _________________ basis.

a. Accrual

b. Payment

c. Depends on the method of accounting followed by the Assessee

d. Earlier of (a) or (b)

37. If an Assessee discontinues the life insurance policy before completion of 2 years, then _______________.

a. No deduction shall be allowed in respect of the payment made in the year of termination

b. No deduction shall be allowed u/s 80C in the year of termination

c. Amount of the deduction claimed due to insurance premium during past years shall be liable to tax in the
year of termination

d. No tax treatment has been given under Income Tax Act

38. As per section 80CCE deduction u/s 80C, 80CCC and 80CCD Cannot exceed ________________.

a. INR 1,00,000 including employer’s contribution to notified pension scheme referred to in section 80CCD

b. INR 1,00,000 exclusive of employer’s contribution to notified pension scheme referred to in section 80CCD

c. INR 1,50,000 including employer’s contribution to notified pension scheme referred to in section 80CCD

d. INR 1,50,000 exclusive of employer’s contribution to notified pension scheme referred to in section 80CCD

39. In case of contribution to NPS by employee, additional deduction of INR 50,000 is allowed u/s
_______________.

a. 80CCC

b. 80CCD

c. 80CCD(1B)

d. 80CCE

40. Deduction u/s 80D in respect of medical insurance premium is allowed to ___________________.

a. Any Assessee

b. An individual or HUF who is resident or non-resident

c. An individual or HUF who is resident of India

d. Individual only

41. Deduction u/s 80D on amount of preventive health check-up is allowed if it is paid_____________.

a. By cheque

b. Any mode other than cash

c. Any mode including cash

d. In cash

42. Maximum deduction u/s 80D on amount of preventive health check-up is _________________.

a. INR 25,000

b. INR 5,000

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

c. INR 5,000 which is in addition to INR 25,000

d. INR 5,000 which is part of INR 25,000

43. Deduction u/s 80DDB to individual who is not a senior citizen shall be allowed ________________.

a. To extent of actual expenditure/ deposit or INR 40,000; whichever is less

b. To extent of actual expenditure/ deposit or INR 1,00,000; whichever is less

c. For a sum of INR 50,000 irrespective of any expenditure incurred or actual amount deposited

d. For a sum of INR 1,00,000 irrespective of any expenditure incurred or actual amount deposited

44. Deduction u/s 80DDB shall be allowed for medical treatment of specified disease of ________________.

a. Any dependant relative

b. Any dependant handicapped relative

c. The Assessee himself or any dependant relative (Resident only)

d. The Assessee himself or any dependant relative (Resident or Non-resident)

45. Deduction u/s 80E shall be allowed for higher education of ___________________.

a. Assessee himself

b. Assessee himself and his /her spouse

c. Assessee himself, his /her spouse and his/ her children or student for whom the individual is a legal
guardian

d. Assessee himself, his/her spouse and his/ her children

46. For claiming deduction of interest u/s 80E loan should be taken for doing _________________.

a. Any post graduate course

b. Any graduate or post graduate course is engineering, medicine, management and post graduate course in
applied science or pure sciences including mathematics and pure sciences.

c. For any course of study after passing the secondary examination or its equivalent

d. For any course of study after passing the senior secondary examination on its equivalent

47. Donation u/s 80G can be made out of _________________.

a. Any taxable income

b. Any exempted income

c. Income of earlier years

d. Any of the above

48. Adjusted Gross Total Income for the purpose of sec 80G means ____________________.

a. Gross total Income - All deductions under chapter VI-A

b. Gross total income - All deductions under chapter VI-A except deduction u/s 80G

c. Gross total income - STCG u/s 111A - LTCG u/s 112/112A – All deductions under chapter VI-A

d. Gross total income - STCG u/s 111A - LTCG u/s 112/112A - All deductions under chapter VI-A except
Deduction u/s 80G

49. Deduction u/s 80GGB and 80 GGC is allowed if donations are made in ___________________.

a. Any mode other than cash

b. Any mode including cash upto INR 10,000

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

c. Any mode including cash upto INR 2,000

d. Kind

50. Deduction in respect of rent paid u/s 80GG is allowed to ________________________.

a. An individual

b. An individual who is self-employed

c. Any individual who is self-employed or who is an employee but not entitled to HRA or Rent-Free
Accommodation

d. Any individual who is self-employed or who is an employee but not entitled to HRA or Rent-Free
Accommodation and who pays rent for his residential accommodation

51. In case of donation u/s 80GGA, the maximum amount of donation in cash allowed is ________________.

a. INR 2,000

b. INR 5,000

c. INR 10,000

d. INR 50,000

52. Deduction u/s 80GGA of donation for scientific research/ rural developments is allowed to ____________.

a. Any Assessee

b. Non-corporate business Assessee

c. An Assessee whose gross total income does not include income chargeable to PGBP

d. Any professional

53. Deduction u/s 80GGA, 80GGB and 80GGC shall be allowed to the extent ____________________.

a. 100% of the donation/contribution so made

b. 200% of the donation/contribution so made

c. 125% of the donation/contribution so made

d. 150% of the donation/contribution so made

54. Deduction u/s 80TTA shall be allowed if the Total Income includes ____________________.

a. Interest on deposits in a Savings Account with a Bank

b. Interest on deposits in a Savings Account with a Co-operative bank

c. Interest on deposits in saving A/c with Post Office

d. Any of the above

55. Maximum deduction allowed u/s 80TTB in a PY shall be ________ and it is allowed to ______.

a. INR 10,000; Resident senior citizen

b. INR 50,000; Resident senior citizen

c. INR 50,000; Senior citizen

d. INR 20,000; Resident senior citizen

56. Deduction u/s 80QQB is allowed in respect of royalty income to____________________.

a. Resident individual who is author of any kind of book

b. Resident individual and who is author of any kind of book

c. Resident individual and who is author of any kind of book which is not a text book

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

d. Resident individual and who is author of any kind of book which is a text book

57. Deduction allowed u/s 80U to individual who has disability of less than 40% is __________________.

a. INR 30,000

b. INR 50,000

c. INR 75,000

d. Nil

58. Deduction allowed u/s 80U to individual who has disability of 40% - 80% is ________________.

a. INR 30,000

b. INR 75,000

c. INR 1,25,000

d. Nil

59. Deduction allowed u/s 80U to individual who has disability of more than 80% is __________________.

a. INR 30,000

b. INR 75,000

c. INR 1,25,000

d. Nil

60. Deduction u/s 80JJAA is available if the Assessee is __________________.

a. Individual

b. Any Assessee

c. Company only

d. Any Assessee to whom section 44AB apply

61. Deduction u/s 80JJAA is limited to _______________________.

a. 50% of Additional Employee Cost incurred in the PY or INR 5 Lakhs whichever is lower

b. 50% of Additional Employee Cost incurred in the PY

c. 30% of Additional Employee Cost incurred in the PY or INR 3 Lakhs whichever is lower

d. 30% of Additional Employee Cost incurred in the PY

62. Additional Employee u/s 80JJAA shall not include_____________________.

a. Employee whose Total Emoluments is more than INR 25,000 p.m. or who does not participate in RPF

b. Employee for whom entire contribution is paid by government under Employees’ Pension Scheme

c. Employee employed for less than 240 days during PY

d. All of the above

63. Central Government has notified ____________ as the pension fund for the purpose of section 80CCD.

a. Nehru Pension Yojana

b. Jawahar Lal Nehru Pension Yojana

c. Indira Gandhi Pension Yojana

d. Atal Pension Yojana

64. Statement 1: Deduction u/s 80TTB is allowed only to a resident senior citizen who has interest income on
deposits in Saving Account, Fixed Deposits or Time Deposits with any bank / Post Office.

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

Statement 2: In case of Assessee other than employee, maximum deduction u/s 80CCD is allowed is 30% of
Gross Total Income.

a. Statement 1 is correct

b. Statement 2 is correct

c. Both statements are correct

d. Both statements are incorrect

65. Statement 1: For deduction u/s 80EEA, the Assessee should not own any residential house on the date of
sanction of loan.

Statement 2: If a person jointly owns HP with spouse and they both paying the instalments of the loan, then
only one of them can claim this deduction u/s 80EEA.

Statement 3: Deductions under Section 80EEA will be applicable to affordable real estate projects that are
sanctioned on or after the 1st of April, 2019 but on or before the 31st of March, 2022.

Which of the above statements are true?

a. (i), (iii)

b. (i), (ii)

c. (ii), (iii)

d. (i), (ii), (iii)

66. Statement 1: Deduction u/s 80EEB is allowed only to Individual or Company.

Statement 2: Maximum deduction u/s 80EEB is INR 1,50,000 for Interest on loan taken from a financial
institution for acquisition of any two electric vehicles.

a. Statement 1 is correct

b. Statement 2 is correct

c. Both statements are correct

d. Both statements are incorrect

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CA Kishan Kumar Deductions from Gross Total Income Divyastra MCQs

ANSWER KEY

1. b. 2. d. 3. d. 4. d. 5. d. 6. d. 7. c.
8. c. 9. a. 10. b. 11. b. 12. c. 13. d. 14. d.
15. b. 16. d. 17. c. 18. a. 19. c. 20. b. 21. c.
22. c. 23. c. 24. b. 25. d. 26. d. 27. b. 28. c.
29. a. 30. d. 31. b. 32. b. 33. b. 34. d. 35. a.
36. b. 37. c. 38. d. 39. c. 40. b. 41. c. 42. d.
43. a. 44. c. 45. c. 46. d. 47. d. 48. d. 49. a.
50. d. 51. a. 52. c. 53. a. 54. d. 55. b. 56. c.
57. d. 58. b. 59. c. 60. d. 61. d. 62. d. 63. d.
64. a. 65. a. 66. d.

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