CA Inter Salaries — practice questions
52 free MCQs with worked solutions. Tap any question for the answer + explanation, or practice them all in the app.
Practice CA Inter Salaries in the app →Income under the head 'Salaries' is charged to tax under Section ___ of the Income-tax Act:An essential condition for income to be taxable under 'Salaries' is the existence of a/an:Salary is chargeable to tax on the basis of:The standard deduction available from salary income under Section 16(ia) is:Exemption in respect of House Rent Allowance is governed by Section:Gratuity received by an employee is exempt, subject to limits, under Section:The uncommuted (monthly) pension received by an employee is:Exemption for leave encashment received on retirement is dealt with under Section:Benefits provided by an employer in addition to salary, such as rent-free accommodation, are called:Perquisites are defined under Section ___ of the Income-tax Act:Dearness Allowance received by an employee is:'Profits in lieu of salary' are included in salary income under Section:Professional tax (tax on employment) paid is allowed as a deduction from salary under Section:Deduction for entertainment allowance under Section 16(ii) is available only to:HRA exemption is the least of three amounts; one of them is rent paid in excess of ___ of salary:The employer's contribution to a Recognised Provident Fund is exempt up to ___ of the employee's salary:Income from salary is taxed in the hands of the:Where an employee receives salary from more than one employer in a year, the total of all such salaries is:A rent-free accommodation provided by an employer is taxable as a:Allowances granted to meet personal expenses, such as Dearness Allowance, are generally:Pension commuted (received as a lump sum) by a non-government employee is partly:The value of perquisites forms part of:Salary foregone by an employee is:A deduction under Section 16 is allowed from:Arrears of salary received are taxable in the year of receipt, with relief available under Section:Allowances that are fully exempt from tax in the hands of the employee are an exception to the general rule thThe value of a motor car provided by an employer for the employee's personal use is taxed as a:Income from salary is computed after allowing deductions specified under Section:Advance salary received by an employee is taxable:Tax deducted by the employer on salary is governed by the TDS provision in Section:Which section deals with the basis of charge under the head Salaries?Salary is chargeable to tax onSalary paid in advance and already assessed in the year of payment isAdvance salary is taxableSalary due for March 2026 but received in April 2026 is assessed in which previous year?Salary for April 2026 drawn in advance in March 2026 is chargeableStandard deduction from salary is allowed under which provision?Entertainment allowance is deductible under which provision?Professional tax paid by an employee is deductible underThe deduction for entertainment allowance is available toUnder the default tax regime of section 115BAC(1A), standard deduction from salary is up toIf the assessee shifts out of the default tax regime, standard deduction from salary is up toSalary, perquisite and profits in lieu of salary are defined by which section?In the computation of income under the head Salaries, gross salary is the total ofFor a payment to be taxed under the head Salaries, there must beUnder the default tax regime, house rent allowance isDeduction for entertainment allowance and professional tax is allowableThe leave travel concession exemption is available toIn the salary computation, transport allowance appears asGratuity received by an employee is dealt with under which head of income?Leave encashment received by an employee is charged underProvident fund is discussed in the salaries chapter because it is