Match the provisions of the Income-tax Act, 2025 in List I with the receipts covered in List II. Assume…
The correct matching is 1-d, 2-c, 3-a, 4-b. Under the Income-tax Act, 2025, section 19(1), Table serial numbers 3–6 cover gratuity deductions; Schedule III serial number 11…
Choose your answer
Match the provisions of the Income-tax Act, 2025 in List I with the receipts covered in List II. Assume the applicable eligibility conditions and limits are satisfied.
| List I | List II |
|---|---|
| 1. Section 19(1), Table serial numbers 3–6 | a. Income of an approved research association |
| 2. Schedule III, Table serial number 11 | b. Specified income of a registered trade union |
| 3. Schedule III, Table serial number 23 | c. House rent allowance |
| 4. Schedule III, Table serial number 31 | d. Gratuity |
Answer and explanation
Correct answer D
The correct matching is 1-d, 2-c, 3-a, 4-b. Under the Income-tax Act, 2025, section 19(1), Table serial numbers 3–6 cover gratuity deductions; Schedule III serial number 11 covers house rent allowance; serial number 23 covers income of an approved research association; and serial number 31 covers specified income of a registered trade union. Each relief operates subject to its applicable eligibility conditions and limits.
Practice for these exams
-
Gujarat SET (GSET)