DEDUCTIONS

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Q1: As per section 80A aggregate of all deductions
from section 80C to section 80U cannot exceed

2 / 101

Q2: Mr. J omitted to claim deduction u/s 80D from
GTI while submitting his ITR on 31/7/2021 which
was the due date for the AY 2021-2022 i.e. PY
2020-2021. Later on assessing officer has started his
assessment and now Mr. J wants to claim deduction
of section 80D.

3 / 101

Q3: Mr. J is author of books, omitted to claim deductions u/s 80D and Section 80QQB from GTI
while submitting his ITR on 31/7/2021 which was the due date for the AY 2021-2022 i.e. PY 2020-
2021. Later on Mr. J submitted revised ITR on and claimed deduction of section 80D and section
80QQB.

4 / 101

Q4: Deductions u/s 80C to 80U are not allowed
from

5 / 101

Q5: Deductions u/s 80C to 80U are allowed from

6 / 101

Q6: Deductions from the GTI are not allowed from:

7 / 101

Q7: Deductions from the GTI are allowed from:

8 / 101

Q8: Deduction u/s 80C in respect of Life Insurance
Policy, Contribution of employee to Provident Fund,
etc. is allowed to:

9 / 101

Q9: Deduction u/s 80C is allowed to maximum of:

10 / 101

Q10: Deduction u/s 80C is allowed from:

11 / 101

Q11: For claiming deduction u/s 80C in respect of
life insurance premium, premium can be paid by
assessee for:

12 / 101

Q12: For claiming deduction u/s 80C, for life
insurance premium if the payment is made by the
assessee for his child, then the child:

13 / 101

Q13: In case of HUF, deduction u/s 80C in respect of
life insurance premium shall be allowed for:

14 / 101

Q14: An assessee has paid life insurance premium of
Rs. 45,000 during the previous year for a policy of
Rs. 2,00,000 taken on 1/4/2020. He shall:

15 / 101

Q15: For claiming deduction u/s 80C in respect of
PPF, contribution must be paid by the individual in
the PPF account of:

16 / 101

Q16: For claiming deduction u/s 80C by an individual
in respect of PPF contribution for any child, the
child should be:

17 / 101

Q17: For claiming deduction u/s 80C in respect of
ULIP by an individual, the contribution can be paid
by the individual for:

18 / 101

Q18: For claiming deduction u/s 80C in respect of
National Saving Certificate of VIII/IX issue, the
NSC should be acquired by the individual in:

19 / 101

Q19: If an assessee discontinues the life insurance
policy before completion of 2 years then:

20 / 101

Q20: The annual interest accrued on NSC VIII or
NSC IX issue shall be:

21 / 101

Q21: For claiming deduction u/s 80C, the payment
or deposit should be made:

22 / 101

Q22: Deduction u/s 80C for education expenses of
children shall be allowed for:

23 / 101

Q23: Deduction u/s 80C for tuition fee shall be
allowed if such fee is paid to:

24 / 101

Q24: Deduction u/s 80C for tuition fee shall be
allowed for the purpose of:

25 / 101

Q25: Deduction u/s 80C in respect of tuition fee is
allowed to:

26 / 101

Q26: Deduction u/s 80C in respect of tuition fee is
allowed to an individual for:

27 / 101

Q27: Deduction u/s 80C in respect of tuition fee is
allowed to the maximum extent of:

28 / 101

Q28: Deduction u/s 80C in respect of terms deposit
with a scheduled bank is allowed if the term deposit
is for a period:

29 / 101

Q29: Deduction u/s 80C in respect of time deposit in
post office is allowed if the deposit is for a period of

30 / 101

Q30: Deduction in respect of contribution for
annuity plan to certain pension fund u/s 80CCC is
allowed to:

31 / 101

Q31: Deduction u/s 80CCC is allowed to the
maximum extent of:

32 / 101

Q32: Amount received from the surrender of
annuity plan or amount received as pension from the
annuity plan by the assessee or his nominee shall be:

33 / 101

Q33: Deduction u/s 80CCC shall be allowed to:

34 / 101

Q34: Deduction of section 80CCD is allowed to:

35 / 101

Q35: Deduction u/s 80CCD(1) is allowed to an
Individual assessee to extent of:

36 / 101

Q36: As per section 80CCE deduction u/s 80C,
80CCC and 80CCD cannot exceed:

37 / 101

Q37: As per section 80CCE deduction u/s 80C,
80CCC and 80CCD cannot exceed:

38 / 101

Q38: As per section 80CCE, Rs. 1,50,000 is the
maximum qualifying limit for deduction under

39 / 101

Q39: From the following particulars in respect of
Mr. J, an author of books, find out the deduction allowable to him u/s 80C for the AY 2021-2022 i.e.
PY 2020-2021 Life Insurance Premium paid Rs. 22,000 for the policy
of Rs. 2,00,000 taken on 15/6/2020 on his own life, Contribution to Unrecognized Provident Fund
Rs. 1,000, Contribution to Public Provident Fund Rs. 25,000, Subscription to National Savings
Certificates IX issue Rs. 10,000, Accrued interest for one year completed National Savings Certificates IX
issue Rs. 8,000, LIC premium on his mother’s life policy which has been issued before 1/4/2012
Rs. 5,000, Repayment of bank loan borrowed for the construction of the house Rs. 21,000

40 / 101

Q40: To claim deduction u/s 80C, savings and
investments has to be done on or before 31/3/PY.
Such savings or investments can be done out of

41 / 101

Q41: Deduction u/s 80D is allowed on account of
payment of preventive health checkup of:

42 / 101

Q42: Deduction u/s 80D on amount of preventive
health checkup is allowed if:

43 / 101

Q43: Deduction u/s 80D on amount of preventive
health checkup is allowed maximum of:

44 / 101

Q44: Deduction u/s 80D in respect of medical
insurance premium is allowed to:

45 / 101

Q45: Deduction u/s 80D is allowed if the premium is
paid to:

46 / 101

Q46: Where the Individual or his family or his
parents or a member of HUF in case of HUF is a
senior citizen the limit u/s 80D of Rs. 25,000 shall be
substituted by-

47 / 101

Q47: For deduction u/s 80D premium can be paid in:

48 / 101

Q48: Maximum amount of deduction allowed to
individual for self (not a senior citizen) u/s 80D is

49 / 101

Q49: Deduction u/s 80DD in respect of maintenance
including medical treatment of dependent being a
person with disability shall be allowed to:

50 / 101

Q50: Deduction u/s 80DD in case of dependent with
severe disability shall be allowed

51 / 101

Q51: Deduction u/s 80DD allowed shall be

52 / 101

Q52: For deduction u/s 80DD a person shall be
known as severely disabled if he has disability of:

53 / 101

Q53: Deduction u/s 80DD in case of dependent who
has more than 80% disability shall be:

54 / 101

Q54: Deduction u/s 80DDB to individual who is not
a senior citizen shall be allowed

55 / 101

Q55: Deduction u/s 80DDB in respect of medical
treatment for specified disease is allowed to:

56 / 101

Q56: Deduction u/s 80DDB shall be allowed for
medical treatment of specified disease of

57 / 101

Q57: In case the assessee or dependent relative is a
senior citizen then the deduction u/s 80DDB shall be
allowed for a sum of:

58 / 101

Q58: Deduction u/s 80E is allowed on account of:

59 / 101

Q59: Deduction u/s 80E shall be allowed in respect
of amount paid by way of interest on loan for higher
education. This deduction shall be allowed to:

60 / 101

Q60: Deduction u/s 80E shall be allowed in respect
of amount paid by way of interest on loan taken for
higher education from:

61 / 101

Q61: For claiming deduction of interest u/s 80E loan
should be taken for doing

62 / 101

Q62: The deduction u/s 80E is allowed for payment
by way of interest on loan to the extent of:

63 / 101

Q63: Deduction u/s 80E for payment by way of
interest on loan for higher education is allowed for:

64 / 101

Q64: Deduction u/s 80E shall be allowed for the
higher education of:

65 / 101

Q65: For claiming deduction of interest u/s 80E loan
should be taken for doing:

66 / 101

Q66: For claiming deduction of interest u/s 80E
interest amount should be paid out of

67 / 101

Q67: The deduction u/s 80EEA is allowed for
payment by way of interest on loan for residential
house property to the extent of:

68 / 101

Q68: The deduction u/s 80EEA is allowed for
payment by way of interest on loan for residential
house property. This deduction is

69 / 101

Q69: Mr. J, aged 40 years, paid Medical Insurance
premium of Rs. 10,000 to insure his health, health of
his spouse and dependent children. He has incurred
Rs. 7,000 for the preventive health check-up for
himself and the amount was paid in cash. He also
paid Medical Insurance premium of Rs. 51,000 during
the year to insure the health of his father, aged 61
years, who is not dependent on him. He contributed
Rs. 12,400 to the Central Government Health Scheme
during the year. Compute the deduction allowable
u/s 80D for the AY 2021-2022 i.e. PY 2020-2021

70 / 101

Q70: Mr. Srivastava, aged 72 years, paid medical
insurance premium of Rs. 52,000 by cheque and
Rs. 4,000 by cash during May, 2020 under a Medical
Insurance Scheme of the General Insurance
Corporation. The above sum was paid for insurance
of his own health. He would be entitled to a
deduction u/s 80D of a sum of

71 / 101

Q71: To claim deduction u/s 80E, amount of interest
on education loan has to be paid. Such payment can
be out of

72 / 101

Q72: To claim deduction u/s 80D, amount of
medical insurance premium has to be paid. Such
payment can be out of

73 / 101

Q73: u/s 80GGC, deduction is allowable in respect of
contribution to political parties by

74 / 101

Q74: u/s 80GGB, deduction is allowable in respect of
contribution to political parties by

75 / 101

Q75: Deduction u/s 80G on account of donation is
allowed to:

76 / 101

Q76: The overall limit in case of deduction u/s 80G
is:

77 / 101

Q77: In case the donation u/s 80G the maximum
amount of donation in cash allowed is:

78 / 101

Q78: Deduction u/s 80G on account of donation is
allowed if donations are made in:

79 / 101

Q79: In section 80G we use 10% of adjusted GTI.
This adjusted GTI means:

80 / 101

Q80: Deduction u/s 80G shall be allowed:

81 / 101

Q81: Deduction in respect of rent paid u/s 80GG shall
be allowed to:

82 / 101

Q82: Deduction in respect of rent paid u/s 80GG is
allowed to:

83 / 101

Q83: The Deduction u/s 80GG shall be limited to:

84 / 101

Q84: The deduction u/s 80GGA in respect of certain
donation for scientific research or rural development
is allowed to:

85 / 101

Q85: Deduction u/s 80GGA shall be allowed to the
extent:

86 / 101

Q86: In case the donation u/s 80GGA the maximum
amount of donation in cash allowed is:

87 / 101

Q87: Mr. Ramesh pays a rent of Rs. 5,000 per month.
His total income is Rs. 2,80,000 (i.e. GTI as reduced
by deductions under Chapter VI-A except section
80GG). He is also in receipt of HRA. He would be
eligible for a deduction u/s 80GG of an amount of

88 / 101

Q88: Deduction u/s 80QQB is allowed in respect of
royalty income to:

89 / 101

Q89: Deduction u/s 80QQB is allowed to the extent
of:

90 / 101

Q90: Deduction u/s 80RRB in respect of royalty on
patents shall be allowed to:

91 / 101

Q91: Deduction u/s 80RRB is allowed to the extent
of:

92 / 101

Q92: Deduction u/s 80TTA is allowed to

93 / 101

Q93: Deduction u/s 80TTA shall be allowed if the
total income includes

94 / 101

Q94: Maximum deduction allowed u/s 80TTA is

95 / 101

Q95: Deduction u/s 80TTB is allowed to

96 / 101

Q96: Deduction u/s 80TTB shall be allowed if the
total income includes

97 / 101

Q97: Maximum deduction allowed u/s 80TTB is

98 / 101

Q98: Deduction u/s 80U in case of permanent
physical disabled is allowed to:

99 / 101

Q99: The quantum of deduction allowed u/s 80U
allowed to individual who has disability of less than
40% shall be

100 / 101

Q100: The deduction u/s 80QQB in respect of royalty
income of authors of certain books is subject to a
maximum limit of

101 / 101

Q101: Minor son of Mr. J has earned interest of
Rs. 20,000 from post office savings account. What
amount of income of minor son will be included in
the total income of Mr. J.