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Taxation Questions

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Income Tax Act ____ ?

a)

1951

b)

1961

c)

1991

d)

1981

2.

Full form of ELSS?

a)

Equity Linked Securities scheme

b)

Equity Linked Savings Scheme

c)

Equity Linked Short Scheme

d)

None of the above

3.

Equity Linked Savings Scheme provides tax benefit under section_____ of income tax act

a)

80U

b)

80E

c)

80C

d)

80D

4.

Full form of TDS ?

a)

Tax Deducted at source

b)

Tax Deductible at service

c)

Tax Department at service

d)

Tax Distributed at source

5.

STCG is applicable at ___ for equity schemes ?

a)

10 % on gain above Rs 1 lakhs

b)

15%

c)

20 % with indexation benefit

d)

As per the tax slab applicable to Investor

6.

STCG is applicable at ___ for debt schemes ?

a)

10 % on gain above Rs 1 lakhs

b)

15%

c)

20 % with indexation benefit

d)

As per the tax slab applicable to Investor

7.

LTCG is applicable at ___ for equity schemes ?

a)

10 % on gain above Rs 1 lakhs

b)

15%

c)

20 % with indexation benefit

d)

As per the tax slab applicable to Investor

8.

LTCG is applicable at ___ for debt schemes ?

a)

10 % on gain above Rs 1 lakhs

b)

15%

c)

20 % with indexation benefit

d)

As per the tax slab applicable to Investor

9.

How much Maximum deduction can be claimed U/S 80C for ELSS (Equity Linked Savings Scheme) ?

a)

1 lakhs p.a

b)

10 lakhs p.a

c)

1.5 lakhs p.a

d)

Any amount up to Rs 50 lakhs p.a

10.

Indexation benefits are applicable to equity schemes

a)

TRUE

b)

FALSE

11.

What is the time period after which any gain made by the Investor is considered as long term capital gain for equity schemes

a)

More than 12 months

b)

24 months

c)

36 months

d)

less than 12 month

12.

What is the time period after which any gain made by the Investor is considered as long term capital gain for debt scheme

a)

More than 12 months

b)

More than 36 months

c)

less than 36 months

d)

24 months

13.

For getting Equity Taxation fund needs to maintain_____

a)

65% gross equity

b)

65% net equity

c)

80% net equity

d)

75% gross equity

14.

Mr.x have the Investment in Large cap fund of Rs 5000, after 5 years he is redeeming the amount of Rs 120000 so how much amount is taxable and at what rate?

a)

70000 @ 10%

b)

50000 @ 10%

c)

No tax is applicable

d)

15000 @ 10%

15.

If the Investment amount is Rs 5000 in Flexicap Fund and after 5 years the valuation is 10000rs. What will be the tax liability ?

a)

No tax since the LTCG on equity is exempt

b)

No tax since the capital gain is less than 1 Lakhs

c)

No tax since the gain is unrealized

d)

None of the above