MCQs -Basic concepts of - TopicsExpress

MCQs -Basic concepts of Salary --------------------------------------------------------------------------------------------- First try your self, than ask me --------------------------------------------------------------------------------------------- Advance salary received by an employee is taxed in the year _________. (a) Of receipt (b) To which salary pertains (c) As decided by the assessee (d) As decided by the Assessing Officer ----------------------------------------------------------------------------------------------------- Salary of April, 2013 received in March, 2013 is called _______. (a) Advance salary (b) Arrears of salary (c) Leave salary (d) Additional salary ---------------------------------------------------------------------------------------------------- Salary of April 2011 received in March 2013 is called _______. (a) Advance salary (b) Arrears of salary (c) Leave salary (d) Additional salary ---------------------------------------------------------------------------------------------------- Mr. Kumar received bonus of Rs. 84,000 pertaining to the year 2011-12 in April, 2012. In this case, bonus is charged to tax during the previous year _______. (a) 2011-12 (b) 2012-13 (c) 2010-11 (d) 2013-14 ---------------------------------------------------------------------------------------------------- Commission received by the employee from the employer is charged to tax as _______. (a) Business Income (b) Income from other sources (c) Capital gains (d) Salary income

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