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Quiz for LLB

Total questions: 22

Worksheet time: 17mins

Name
Class
Date
1.

What is the tax rate for income above 10 lakhs but less than 12 lakhs as per default tax regime?

a)
10%
b)
25%
c)
15%
d)
20%
2.

What is the maximum turnover for claiming rebate u/s 87A under the default tax regime>

a)

Rs. 7 lakh

b)

Rs. 2.50 lakh

c)

Rs. 3 lakh

d)
Rs. 5 lakh
3.

Who issues Notifications under Income Tax Act?

a)
Income Tax Department
b)

Supreme Court

c)
Central Board of Direct Taxes (CBDT)
d)

Central Goverment

4.

Charge of Income Tax is under section __ of the Income Tax Act.

a)

4A

b)
6
c)

5

d)
4
5.

Which of the following is not an agriculture income?

a)

sale of wheat

b)

sale of sugar cane

c)

sale of aloe vera plant

d)

sale of cotton threads

6.

Who is NOT an assessee as per the Income Tax Act?

a)
A person with no income.
b)

A student receiving a scholarship.

c)
A business owner with taxable income.
d)
A person with a salary above the tax threshold.
7.

Which income is considered for calculation of Tax?

a)

Gross Total Income

b)

Net Taxable Income

c)

Both

d)

None of the above

8.

What is the basic tax for an income of INR 6,00,000 earned by Mr. Rohit (aged 85 years) under old tax regime?

a)

INR 1,20,000

b)

INR 14,500

c)

INR 6,000

d)
INR 20,000
9.

Mr. Anderson (an American Citizen and NR) and earned an Income of INR 6,00,000 claims that he does not have to pay any tax since his income is below the threshold limit of rebate u/s 87A. Is his claim right?

a)

Yes

b)

No

10.

A HUF will be called resident on the basis of

a)
The number of members in the HUF.
b)

Residential status of the Karta

c)

Control and Management in India

d)
The location of the HUF's bank account.
11.

What is the difference between Gross Total Income and Net Taxable Income?

a)

Chapter VIA Deductions

b)

Standard Deduction

c)

No difference

12.

If the Financial Year is 2023-24, it is the

a)

Previous Year for Assessment Year 2024-25

b)

Assessment Year for Previous Year 2022-23

c)

It has 366 days in the year

d)

All of the above

13.

If a person has total income of Rs.650000, he should opt for:

a)

Default Tax Regime

b)

Optional Tax Regime

c)

Indifferent

14.

Following are the particulars of Income of Kishore:

Income from agriculture in Indonesia – 12350

Will it be taxable for Kishore?

a)

No

b)

Yes

15.

Which section talks about the residential status of a person?

a)

Section 6

b)

Section 4

c)

Section 5

d)

Section 7

16.

If Mr.Chintu earns income from growing and manufacturing tea, how much percentage will be treated as Agriculture Income?

a)

60%

b)

40%

c)

75%

d)

25%

17.

What is not the conditions for applicability of Partial Integration of Agriculture Income?

a)

Should be Person (other than Company or Firm),

b)

Agriculture Income should not be more than INR 5000

c)

Non Agriculture Income should be above Basic Exemption Limit

d)

Agriculture Income should be more than INR 5000

18.

Which section defines a Person under the Income Tax Act?

a)
Section 2(31)
b)

Section 2(47)

c)

Section 2(24)

d)

Section 4

19.

What is the basic tax for a person (aged 50 years) for an income of Rs.2,50,000 under new tax regime?

a)

NIL

b)

12,500

c)

5000

d)

None of Them

20.

Which of the following in NOT an income:

a)

received in kind

b)

illegal income

c)

past profits

d)

foreign income

21.

Name?

4 lines
22.

SAP Id?

4 lines