The lock-in-period for capital gain bonds issued by National Highway Authority of India for the purpose of deduction under section 54EC is ________.

Related MCQs

• Padmaja Power Co. (P) Ltd. is engaged in generation and distribution of electrical power. It avails deduction under section 80-IA. The gross receipts of the company is Rs. 89 lakhs. The last date for filing the return of income in order to be eligible to avail deduction under section 80-IA is ________________ . (Note: Assume there is no extension of time for filling the return of income)
• Where a partner of a firm transfers any capital asset to the firm by way of capital contribution, for the purpose of computing capital gain in the hands of the partner, the amount of deemed consideration is
• When Mr. Avinash earned long-term capital gain of Rs. 1,80,000 on sale of listed shares, his total income being Rs. 10 lakhs, the amount of income-tax (including cess) on the said long-term capital gain would be _________ .
• Cash donation given to a charitable trust (approved under section 80G) is eligible for deduction under that section, when the amount of donation does not exceed
• For the purpose of computation of capital gain, securities transaction tax is:
• Deduction available under section 24(a) is _____ of NAV.
• Deduction under Section 32AD is allowed to:
• A start-up can claim deduction under Section 80-IAC for _____ consecutive years beginning from the year in which the eligible start-up was incorporated.
• Deduction under the section 80E is allowed in respect of
• Medical insurance premium incurred for senior citizen is eligible for deduction up to ________ under section 80D.