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

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.

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.

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

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

Q6: Deductions from the GTI are not allowed from:

Q7: Deductions from the GTI are allowed from:

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

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

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

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

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:

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

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:

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

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

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

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:

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

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

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

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

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

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

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

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

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

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

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

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

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

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:

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

Q34: Deduction of section 80CCD is allowed to:

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

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

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

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

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

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

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

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

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

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

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

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-

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

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

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

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

Q51: Deduction u/s 80DD allowed shall be

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

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

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

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

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

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:

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

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:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Q92: Deduction u/s 80TTA is allowed to

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

Q94: Maximum deduction allowed u/s 80TTA is

Q95: Deduction u/s 80TTB is allowed to

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

Q97: Maximum deduction allowed u/s 80TTB is

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

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

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

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.