CA Inter Income Tax MCQs – Income From Salaries

Question 1

In which of the following cases, income of payee would be taxable under the head salaries ?

a. When payer is making payment to consultant for certain services

b. When firm is making payment of salary to its partners

c. When payer is making payment to persons working under direct supervision and control of payer

d. Both A and B




Question 2

Suman,  has rendered services in India and retired in 2011. He then shifted and settled in Singapore. The pension received by him for such services would be …………………….   ?

a. Deemed to accrue or arise outside India

b. Deemed to accrue or arise in India

c. Deemed to accrue or arise in India only when it is received in India

d. Deemed to accrue or arise in India only when it is received outside India

Question 3

Sumit receives net salary of Rs. 5,00,000 from his employer on which TDS amounting Rs. 50,000 is borne by employer.  In such case, income taxable under the Head Salary would be  ?

a. Rs. 5,00,000

b. Rs. 5,50,000

c. Rs. 4,50,000

d. None of the above




Question 4

Mr. Ram is a Government employee. He received Rs 90,000 in the FY 2018-19 due to implementation of 7th pay commission. Such compensation was computed with retrospective effect from January 1, 2016. In such case the compensation would be taxable in the FY……

a. 2015-16, 2016-17  , 2017-18 and 2018-19

b. 2015-16

c. 2018-19

d. 2016-17 and 2018-19

Question 5

Mr. Aashish is getting salary of Rs 10,000 per month. His salary is due on last day of every month. Salary of March 2019 was paid on 7 April, 2019. Compute his taxable salary income for the PY 2018-19.

a. Rs 1,20,000

b. Rs 1,10,000

c. Rs 1,00,000

d. None of the above

Video Explanation

CA Inter Income Tax MCQs

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