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INCOME TAX

Total questions: 10

Worksheet time: 7mins

Name
Class
Date
1.

The provisions relating to the income from house property are contained in sections.

a)

16-21

b)

22-27

c)

28-32

d)

36-42

2.

A rent which a similar property can fetch in a similar locality is called.

a)

Municipal value

b)

Fair rent value

c)

Standard rent va;ue

d)

Actual rent value

3.

A Standard deduction of _________ of the net annual value is allowed as deduction u/s 24.

a)

30%

b)

40%

c)

50%

d)

13%

4.

Interest on pre construction period will be allowed in __________ equal annual instalments.

a)

2

b)

3

c)

4

d)

5

5.

GAV of let-out house is:

a)

Higher of ERV or Actual Rent

b)

Least of ERV or Actual Rent

c)

Lower of FRV or MRV

d)

none of these

6.

Maximum deduction of interest on loan borrowed after 1.4.99 in case of self occupied house is:

a)

Rs.1,50,000

b)

Rs.30,000

c)

Rs.50,000

d)

Rs.2,00,000

7.

Maximum deduction of interest on loan borrowed before 1.4.99 in case of self occupied house is:

a)

Rs.1,50,000

b)

Rs.30,000

c)

Rs.50,000

d)

Rs.2,00,000

8.

Maximum loss possible on self occupied house is

a)

Rs.10,000 or Rs.50,000

b)

Rs.20,000 or Rs.2,00,000

c)

Rs.30,000 or Rs.2,00,000

d)

Rs.30,000 or Rs.50,000

9.

Municipal taxes paid by tenant is deducted from GAV

a)

True

b)

False

10.

Unrealized rent is deducted from Expected rent

a)

True

b)

False