BBA IV Semester (Taxation and Law) Unit -III

1. RS, a Chartered Accountant is employed with GK Ltd, as an Internal Auditor and

requests the Employer to call the remuneration as Internal Audit Fee. RS shall be

chargeable to tax for such fee under the head -

(a) Income from Salares

(b) Profits and Gains from Business and Profession

2. Mahendra Ltd pays a Salary of Rs. 2,50,000 to his Employee Vasu and undertakes to

pay the Income Tax amounting to Rs. 10,300 during the previous year 2020-2021 on

behalf of Vasu. The Gross Salary of Vasu shall be -

(a) Rs. 2,50,000

(b) Rs. 2,60,300

3. KS, who is entitled to a Salary of Rs. 20,000 p.m, took an advance of Rs. 50,000

against the salary in the month of March 2020. The Gross Salary of KS for A.Y. 2021-

2022 shall be -

(a) Rs. 2,90,000

(b) Rs. 2,40,000

4. SM, who is entitled to a Salary of Rs. 20,000 p.m. took advance salary from the

Employer for the months of April and May 2021 along with Salary of March 2021 on

31-3-2021. The Gross Salary of SM for A.Y. 2021-22 is -

(a) Rs. 2,90,000

(b) Rs. 2,80,000

5. SR is employed with G Ltd, at a salary of Rs. 20,000 p.m. As G Ltd was in financial

crisis, it paid the salary of Jan 2021 to March 2021 to SR only in July 2021. The Gross

Salary of SR for A.Y. 2021-22 shall be -

(a) Rs. 2,40,000

(b) Rs. 1,80,000

6. Salary of D is Rs. 10,000 p.m. D had taken Salary in advance for the months of April

2021 to June 2021 in March 2021 itself. The Gross Salary of D for A.Y. 2021-22 shall

be -

(a) Rs. 2,40,000

(b) Rs. 1,50,000

7. Salary of Z becomes due on 1st of next month and it is paid on 7th of that next month.

For A.Y. 2021-22, the Salary of Z shall be taken from -

(a) April 2020 to March 2021

(b) March 2020 to February 2021

The Govt. of India announced increase in D.A. on 15-8-2020 with retrospective effect

from 1-6-2018 and the same were paid on 16-12-2020. The arrears of D.A. shall be

taxable in the previous year -

(a)

2019-20

(b)

2020-21

9. Which of the following is not true about charging Income under the head Salaries?

(a) Salary comprises only of monetary benefits

(b) There should be Employer and Employee Relationship.

(d) Both (a) and (c)

10. Salary received by the Partner of a Firm is charged under the head

(a) Salaries

(b) Business Income

(d) Its exempt from tax

11. Salary paid to MLAs and MPs are charged under the head

(a) Salaries

(b) Business Income

(d) Its exempt from tax

12. Commission received by a Director of the Company is charged under the head

(a) Salaries

(b) Business Income

(d) Its exempt from tax

13. Salary is taxable on

(a) receipt basis

(b) due basis

(d) due or receipt basis whichever is later

14. Salary of Madhan (Rs. 18,000) becomes due on the last day of every month but it s paid

on the 7th of the following month during the PY 2020-2021. In March 2021, he

received Salary of April 2021 and May 2021 as Advance. What is his Salary for the PY

2020-2021?

(a) 1,80,000

(b) 2,52,000

15. Raju is working for a Private Firm. He borrowed a loan of Rs. 3 Lakhs for hs sister’s

wedding as an advance against salary. This amount will be taxed under the head

(a) Salaries

(b) Business Income

(d) not taxable

16. For Government Employees the period of chargeability of Salary is from

(a) April to March

(b) March to February

(d) September to August

17. Arrears of Pension is taxable on

(a) receipt basis

(b) due basis

(d) due or receipt basis whichever is later

18. For a Government Employee, the entire gratuity received is exempt

(a) on his death

(b) on his retirement

(d) only if covered under the Payment of Gratuity Act

19. The Notified amount of Gratuity that is exempt

(a) Rs. 10,00,000

(b) Rs. 20,00,000

(d) Rs. 5,00,000

20. Where an Individual receives Retirement Gratuity from more than one employer, he

can claim exemption

(a) In respect of both of them. Maximum amount not exceeding Rs. 10,00,000 for

each employer.

(b) Only from the First employer

each employer.

(d) In respect of both of them. Maximum amount not exceeding Rs. 20,00,000 both

put together.

21. Gratuity received durng the period of service is

(a) fully taxable

(b) partly taxable

(d) depends on agreement with employer

22. Gratuity shall be fully exempt in the case of -

(a) Central and State Government Employees

(b) Central and State Government Employees, Employees of Local Authorities and

Employees of Statutory Corporation

23. An Employee is covered under Payment of Gratuity Act, 1972. Salary for the purpose

of calculating 15 days salary for each completed year of service shall be -

(a) Last drawn Salary

(b) Average Salary of last 10 months

24. An Employee is covered under Payment of Gratuity Act, 1972, his Salary shall include-

(a) include Dearness Allowance

(b) not include Dearness Allowance

25. An Employee is covered under Payment of Gratuity Act, 1972. If the Employee has

completed service of 16 years 6 months and 5 days, the number of completed year shall

be taken as -

(a) 16 years

(b) 17 years

26. An Employee is covered under Payment of Gratuity Act, 1972. If he has completed

exactly 16 years and 6 months, the completed year shall be -

(a) 16 years

(b) 17 years

27. An Employee is covered under Payment of Gratuity Act, 1972. For the purpose of

computing 15 days Salary, the number of days in a month shall be taken as -

(a) 30 days

(b) 26 days

28. An Employee is covered under Payment of Gratuity Act, 1972. The maximum

exemption for Gratuity shall be -

(a) Rs. 2,40,000

(b) Rs. 20,00,000

(d) 20 months Salary

29. An Employee is neither a Government Employee nor covered under Payment of

Gratuity Act, 1972 Salary for purpose of calculating gratuity based on half month salary

shall be taken as -

(a) Last drawn Salary

(b) Average Salary of 10 months preceding the month of retirement

30. An Employee is neither a Government Employee nor covered under Payment of

Gratuity Act, 1972 Salary for the above purpose -

(a) shall nclude Dearness Allowance

(b) shall not include Dearness Allowance

provide

31. An Employee is neither a Government Employee nor covered under Payment of

Gratuity Act, 1972. If the Employee has completed 16 years and 8 months of service,

the number of completed years is -

(a) 17 years

(b) 16 years

32. An Employee is neither a Government Employee nor covered under Payment of

Gratuity Act, 1972. The maximum exemption of Gratuity shall be -

(a) Rs. 2,40,000

(b) Rs. 20,00,000

33. A, who claimed the exemption of gratuity in the past to the extent of Rs. 9,50,000, was

entitled to gratuity from the present/second Employer amounting to Rs. 15,00,000 in

the previous year 2020-21. A shall be entitled to exemption to the maximum extent of -

(a) Rs. 15,00,000

(b)

Nil

34. B worked with a previous Employer for 3 years but was not entitled to any gratuity. He

worked with the present Employer for 8 years and 7 months. The completed years of

service for calculating exemption of gratuity shall be taken as -

(a) 11 years

(b) 8 years

(d) 12 years

35. For the purpose of calculating exemption of Gratuity, Salary shall include -

(a) Fixed Commission

(b) Commission if it is a fixed percentage on turnover

36. Uncommuted Pension received by a Government Employee is -

(a) Exempt

(b) Taxable

37. Commuted Pension received shall be fully exempt in case of -

(a) Government Employee

(b) Govt. Employee or an Employee of Local Authority or an Employee of Statutory

Corporation

38. An Employee, who was also entitled to Gratuity, got 60% of his pension commuted and

received a sum of Rs. 1,20,000 s commuted pension. The exemption is -

(a) Rs. 1,20,000

(b) Rs. 40,000

(d) Rs. 80,000

39. Mr. Suresh retired on 31.03.2020 receiving Rs. 20,000 pm as Pension. On 01.11.2020,

he commuted 60% of his Pension and received Rs. 10,00,000 as Commuted Pension.

What is the value of Uncommuted Pension for the Year 2020-2021?

(a) Rs. 2,40,000

(b) Rs. 2,00,000

(d) Rs. 8,60,000

40. For a Non Government Employee who is in receipt of Gratuity, commuted Pension is

(a) fully taxable

(b) Fully exempt

(d) Exempt upto 1/2 of Full Value of Pension he is entitled to receive

41. Commuted Pension is exempt for

(a) Government Employees

(b) Non Government Employee who is in receipt of Gratuity

(d) All of the above

42. Uncommuted Pension is taxable for

(a) Government Employees

(b) Non Government Employee who is in receipt of Gratuity

(c)

Non Government Employee who is not in recept of Gratuity

(d) All of the above

43. Encashment of leave Salary at the time of retirement is fully exempt in the case of -

(a) Central Government Employee

(b) State Government Employee

(d) Government Employee and Employee of Local Authority

44. Which of the following incomes will be included in the meaning of salary for

encashment of Leave Salary to other Employees -

(a) D.A.

(b) Dearness Allowance to the extent the terms of employment so provide

(d) Taxable Allowance

45. Salary for the purpose of exemption of Leave Enccashment shall be taken as -

(a) Last drawn Salary

(b) Average Salary of 10 months mmediately preceeding the month of retirement

46. The maximum exmption in case of Leave Encashment shall be -

(a) Rs. 2,40,000

(b) Rs. 3,50,000

47. Compensation received on Voluntary Retirement is exempt u/s 10(10C) to the

maxmum extent of -

(a) Rs. 2,40,000

(b) 3,50,000

48. An Employee availed the exemption of VRS of Rs. 1,00,000 in the past. He received

from the second Employer a sum of Rs. 2,50,000 as VRS Compensation. He will be

entitled to exemption to the extent of -

(a)

Nil

(b) Rs. 2,00,000

(d) Rs. 1,40,000

49. Whch of the following payments can be received by a employee only once in a life time

(a) Gratuity

(b) VRS Compensation

(d) All of the above

50. Compute the taxable value of retrenchment received in the following case: Completed

Years of Service – 25 years and 8 months. Salary – Rs. 15,000 pm. Retrenchment

Compensation received – Rs. 12,00,000.

(a) 1,87,500

(b) 10,12,500

(d) 10,05,000

51. Which of the following payments is not eligible for Relief u/s 89?

(a) Arrears of Salary

(b) Taxable Value of Commuted Pension

(d) All of the above

52. If rent is paid for a house situated in Mumbai, the HRA shall be exempt to the

maximum extent of -

(a) 40% of Salary

(b) 50% of Salary

53. Which of the following is not included in the meaning of salary for exemption of HRA.

(a) Advance Salary

(b) Arrears of Salary

(d) All of the above

54. Shreeja has twn sons and a daughter. She receives education allowance of Rs. 25,000

p.a. What is the taxable amount?

(a) 22,600

(b) 17,800

(d) 14,200

55. Ram travels 10 kms everyday to reach his office. He spends Rs. 4,000 p.m. for

travelling to his office. He receives a transport allowance of Rs. 4,000 p.m. What is the

taxable amount?

(a)

Nil

(b) 9,600

(d) 12,000

56. Shuba is employed in a Company in Coimbatore on 01.04.2020. Her Parents reside in

Chennai. They have a house property in Coimbatore. Shuba pays rent to her Parents.

On 01.12.2020, She joins a new Company in Mumbai. Is Shuba eligible for HRA?

(a) HRA can be claimed on monthly basis only for Mumbai Accomodation at 50%.

Rent paid to parents is not eligible for exemption.

(b) Yes in both cases on monthly basis claiming exemption for Coimbatore at 40%

and Mumbai at 50%.

cannot be claimed.

57. Keerthana resides n Chennai and earns a Basic Salary of Rs. 20,000 pm. She receves

DA of Rs. 24,000 pa. She also receives HRA at Rs. 5000 pm. During the PY 2020-21,

She rents a house for Rs. 7,000 pm. She stays with her frend during the month of April

and May and from June she moves to the rented house. Calculate her taxable HRA.

(a) Rs. 28,800

(b) Rs. 2,400

(d) Rs. 60,000

58. B is entitled to Hostel expenditure allowance of Rs. 600 p.m. for his 3 children at Rs.

200 per child. The exemption in this case shall be -

(a) Rs. 600 p.m.

(b) Rs. 400 p.m.

59. D is entitled to Rs. 6,000 as Medical Allowance. He spends Rs. 4000 on his medical

treatment and Rs. 1000 on the medical treatment of his major son not dependent on

him. The exemption in this case shall be -

(a) Rs. 4,000

(b) Rs. 5,000

(c)

Nil

60. Entertainment Allowance in case of Govt. Employee is -

(a) fully exempt

(b) exempt upto limits mentioned in sec. 16(ii)

Salary u/s 16(ii)

61. During the previous year, the Employee was reimbursed Rs. 24,000 as medical

expenses incurred by him which includes Rs. 7,000 spend in Govt. hospital. The

taxable perquisite in this case shall be -

(a) Rs. 17,000

(b) Rs. Nil

(d) Rs. 12,000

62. Mr. C, wife of C, who is employed in G Ltd went for by-pass surgery in England along

with heer husband. Expenses on medical treatment of wife and stay outside India of

wife and C amounted to Rs. 7,00,000 as aganst Rs. 6,50,000 permitted by RBI. The

travel expenses amounted to Rs. 1,50,000. All expenses were reimbursed by the

Employer. Assume the gross salary and income from other sources of the Employee are

Rs. 1,40,000 and Rs. 40,000 respectively. The taxable perquisite in this case shall be -

(a) Rs. Nil

(b) Rs. 50,000

(d) Rs. 1,50,000

63. Leave Travel Concession is a tax free perquisite for -

(a) once in a block of 4 Previous years

(b) Twice in a block of 4 Calendar years

(d) None of the above

64. Mr. Divyam avails the benfit of LTC and went by air (economy class) on a holiday in

India on 25.01.2021 along with his wife and three children consstng of son aged 4 years

and twin daughters of 1 year age. Total cost of tickets reimbursed by his employer was

Rs. 90,000 (Rs. 60,000 for 2 adults and 30,000 for the three children). What the amount

which can be claimed by Mr. Divyam out of the reimbursement as not subject to tax?

(a) Rs. 90,000

(b) Rs. 60,000

(d)

Nil

65. In the above question, what will be the exempted amounted if the twins were born frst

and the Son was born later?

(a) Rs. 90,000

(b) Rs. 60,000

(d)

Nil

66. Salary of Employee is Rs. 2,00,000. Fair rent of the unfurnished house given to

Employee (in an area with population > 25 lakhs) s Rs. 1,30,000, the valuation of the

perquisite of the house if he is a Government Employee is -

(a) Rs. 20,000

(b) License fee determined by the Government

(d) Fully exempt

67. Salary of Employee is Rs. 5,00,000. Fair rent of the unfurnished house given to

Employee (in an area with population > 25 lakhs) s Rs. 1,30,000, the valuation of the

perquisite of the house if he is a Non Government Employee is -

In case of any other Employee -

(a) Rs. 50,000

(b) Rs. 75,000

(d) Rs. 30,000

68. Employee is provided with furniture costing Rs. 1,50,000 along with house w.e.f.

1.4.2020. The value of the furniture to be included in the valuation of unfurnished

house shall be -

(a) Rs. 15,000

(b) Rs. 12,500

(d) Rs. 22,500

69. K is an Employee of Indian Oil Corporation Ltd. He is provided with free gas for his

personal purposes by the Employer. The value of this perquisite shall be -

(a)

Nil

(b) 6.25% of the salary

(d) Market Rate of Gas

70. M owns a house in which he lives. His Employer reimburses to him the electricity bill

amounting to Rs. 5,000. It shall be a perquisite for -

(a) Specified Employee only

(b) Employee other than Specified Employees

71. An Employer provides free facility of gas, electricity etc. to hs Employee which he uses

partly for official and partly for hs personal purposes. The actual amount spent by

Employer is Rs. 10,000 and the Salary of the Employee is Rs. 2,00,000. The valuaton

of ths perquisite shall be -

(a) Rs. 10,000

(b) Rs. 6,250

72. An Employer provides free facility of Watchman, Sweeper and Gardener to his

Employees. It will be a perquisite for -

(a) Specfed Employee only

(b) Employees other than Specifed Employees

73. Gardener, Sweeper and Watchman are employed by the Employee but their salary of

Rs. 500 p.m. per person is paid by the employer. The valuation of this perquisite shall

be -

(a) Rs. 6,000

(b) Rs. 18,000

74. Employer’s Contribution to Statutory Provident Fund shall be -

(a) Fully Exempt

(b) Exempt upto 12% of Salary

75. Interest credited to Statutory Provident Fund shall be -

(a) Fully Exempt

(b) Exempt upto 12% p.a.

(d) Exempt upto 9.5% p.a.

76. Employer’s Contribution to Recognized Provident Fund shall be -

(a) Fully Taxable

(b) Fully Exempt

77. Interest credited to Recognized Provident Fund is -

(a) Fully Taxable

(b) Fully Exempt

(d) Exempt upto 9.5% p.a.

78. Employer’s Contribution to Unrecognized Provident Fund shall be -

(a) Fully Taxable

(b) Fully Exempt

b) Exempt upto 12% of Salary

(d) Neither exempt nor taxable in the year of contribution

79. Interest on Employer’s Contribution credited to Unrecognized Provident Fund is -

(a) Fully Taxable

(b) Fully Exempt

(d) Neither exempt nor taxable in the year of accrual

80. Employee’s/Assessee’s own contribution to Statutory Provident Fund or Recognized

Provident Fund or Public Provident Fund shall be subject to -

(a) Deduction u/s 80C

(b) Deduction u/s 80CCC

81. Employee’s Contribution to Unrecognized Providen Fund shall be eligible for -

(a) Deduction u/s 80C

(b) Deduction u/s 80CCC

82. Payment from Statutory Provident Fund and PPF is -

(a) Taxable

(b) Fully Taxable

83. Payment from Recognized Provident Fund after 5 years of service shall be -

(a) Taxable

(b) Fully Exempt

84. Payment from Recognized Provident Fund before 5 years of service shall be -

(a) Fully Taxable

(b) Fully Exempt

85. Payment from Unrecognized Provident Fund shall be -

(a) Fully Taxable

(b) Fully Exempt

(d)

Same as (c) and Interest from Emplloyees Contribution shall be taxable under the

head Other Sources.

86. The year in which Unrecognized Provident Fund is converted to a Recognized

Provident Fund -

(a) Employers Contribution till date and interest thereon shall be taxable

(b) Employers Contribution till date shall be taxable

and excess amount of Employers contribution and interest thereon shall be

chargeable to tax

87. Q is provided with a Rent Free Accomodation owned by his Employer in Delhi

(Population>25 lakhs). The value of this perquisite shall be -

(a) 15% of Salary

(b) 7.5% of Salary

(d) 10% of Salary plus excess of FRV over 60% of salary

88. Q is provided with interest free loan by the Employer for purchase of a house / car.

Vlaue of this perquisite shall be determined as the sum equal to -

(a) Simple Interest computed at 10% p.a.

(b) Simple Interest computed at 13% p.a.

previous year on the maximum outstanding monthly balance

(d) Simple Interest computed at the rate charged by SBI on last day of the relevant

previous year on the maximum outstanding monthly balance

89. The Employer has given a lap top computer for the personal use of the Employee. The

value of this perquisite shall be -

(a)

Nil

(b) 10% p.a. of the cost of the asset

90. The Employer had purchased a Car for Rs. 3,00,000 which was being used for official

purposes. After 2 year 6 months of its use, the Car is sold to S, the Employee, for Rs.

1,20,000. The value of this perquisite shall be -

(a) Rs. 72,000

(b) Rs. 60,000

(d) Rs. 1,20,000

91. Neelam Ltd has given a Laptop Computer, owned by it, for the personal use of its

employee, Sparsh. The value of this perquisites shall be -

(a) 10% p.a. of the Cost of the Laptop Computer

(b) 10% p.a. of WDV of the Laptop Computer

(c)

Nil

(d) 10% of the Salary

92. For an employee in receipt of Hostel Expenditure Allowance for his 3 children, the

maximum annual allowance exempt u/s 10(14) is -

(a) Rs. 10,800

(b) Rs. 7,200

(d) Rs. 3,600

93. Where an Employer, at his option, has paid Income-Tax on Non-Monetary Perquisites

of any Employee, the Income-Tax so paid by the Employeer is a taxable perquisite in

the hands of the employee.

(a) True

(b)

False

94. MNJ Pvt. Ltd., provided following information for calculation of perquisite value of

company leased accommodation for one of its employee, Mr. Z for A.Y. 2021-22:

Rent paid to landlord – Rs. 35,000 p.m.

Interest free refundable security deposit – Rs. 1,80,000

15% salary of Mr. Z (computed) – Rs. 36,325 p.m.

Notional Interest Rate – 10% p.a. (return that might have been enarned, if the amount

of security deposit was invested)

What will be treatment of notional interest?

(a) Notional interest has to be added after total value of perquisite is calculated i.e.

15% of salary or rent, whichever is lower

(b) Notional interest has to be included in total value of rent and then compare with

15% of salary to calculate the perquisite value

perquisite value

(d) Notional interest should not be considered

95. MNJ Pvt. Ltd. provided following information for calculation of perquisite value of

company leased accommodation for its one of employee, Mr. Z:

Rent paid to landlord – Rs. 35,000 p.m.

Interest free refundable security deposit – Rs. 1,80,000

15% salary of Mr. Z (computed) – Rs. 36,325 p.m.

Notional Interest Rate – 10% p.a. (return that might have been earned, if the amount of

security deposit was invested)

Determine the perquisite value for company leased accommodation for Mr. Z for A.Y.

2020-21.

(a) Rs. 4,38,000

(b) Rs. 4,35,900

(d) Rs. 4,20,000

96. Bill & Hill Pvt. Ltd. is bearing the taxes on perquisite for Ms. Lily, their Production

Head from Germany for their newly set plant. In the initial years of run, the company

foreseen losses with minimum recovery. Also, Ms. Lily’s India taxable income falls in

the highest slab. On this arrangement of salary and taxes, which of the following is the

correct treatment of taxes borne by employer in Lily’s tax computation:

(a) Only offer tax borne by employer on monetary salary as perquisite in her tax

computation

(b) Only offer tax borne by employer on non-monetary salary as perquisite

(d) No perquisite on tax borne by employer to be reported in her tax computation

97. What would be the impact on company’s taxable profit of tax borne by employer on

perquisities and allowances provided to employees?

(a) Tax borne by employer on entire salary of employee would be allowable

expenditure

(b) Tax borne by employer on monetary salary alone would be disallowed

(d) Tax borne on non-monetary perquisite will be disallowed

98. An Assessee functioning in dual capacity, one as an Employee and another under a

contract for service. The Commission paid for contract for service, is taxable under -----

----------- the heads of Income.

(a) Income from Salary

(b) Income from Business or Income from Other Sources

(d) None of the above

Raghav requests you to compute his Taxable Income for the previous year ending

31.03.2021, from the following data –

(i) Joined service on 01.10.2020, on a consolidated salary of Rs. 60,000 per month.

(ii) He was paid Rs. 30,000 in September 2020, so that he should not join elseqhere.

(iii) He contributed towards – (i) Life Insurance Premium – Rs. 20,000, (ii) PPF – Rs.

1,50,000.

99. The Taxable Salary of Raghav for the AY 2021-22 is

(a) Rs. 3,40,000

(b) Rs. 3,50,000

100. The Total Income of Raghav for the AY 2021-22 is

(a) Rs. 3,20,000

(b) Rs. 1,90,000

(d) Rs. 1,70,000

ANSWERS

1.a

2.b

3.b

4.b

5.a

6.b

7.a

8.b

9.d

10.b

11.c

12.a

13.c

14.b

15.d

16.b

17.b

18.c

19.b

20.d

21.a

22.c

23.a

24.a

25.b

26.a

27.b

28.b

29.b

30.c

31.b

32.b

33.c

34.a

35.b

36.b

37.b

38.c

39.b

40.c

41.a

42.d

43.c

44.b

45.b

46.c

47.c

48.a

49.b

50.d

51.c

52.b

53.d

54.a

55.c

56.b

57.c

58.b

59.b

60.c

61.a

62.c

63.b

64.a

65.c

66.b

67.b

68.a

69.c

70.c

71.c

72.a

73.b

74.a

75.a

76.c

77.d

78.d

79.d

80.a

81.c

82.b

83.b

84.c

85.d

86.c

87.a

88.c

89.a

90.a

91.c

92.b

93.b

94.d

95.d

96.a

97.d

98.b

99.a

100.d

Thank You

Regards

Sana Farooqui

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Sana-The Commerce House

BBA IV Semester (Taxation and Law) Unit -III

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