The basic exemption limit for an individual below 60 years under the new tax regime (AY 2024-25) is: MCQ with Answer and Explanation

The basic exemption limit for an individual below 60 years under the new tax regime (AY 2024-25) is:
A. ₹2,00,000
B. ₹3,00,000
C. ₹5,00,000
D. ₹2,50,000
Answer: Option B
Solution (By JKSSB Mock Tests)
Under the new regime, basic exemption limit is ₹3,00,000 for individuals below 60 years.

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Practice More Accountancy and Book Keeping Questions

Question #1
When a new partner brings his share of goodwill in cash, the amount is credited to:
A. Premium for Goodwill Account
B. Revaluation Account
C. New Partner's Capital Account
D. Cash Account

Correct Answer: Option A


Explanation:
The cash brought in for goodwill is initially credited to a temporary 'Premium for Goodwill A/c', which is then distributed to sacrificing partners.

Question #2
A: The Consolidated Fund of India includes all revenues received by the Government. R: The government can withdraw money from the Consolidated Fund without parliamentary approval. Choose the correct option.
A. A is false but R is true
B. Both A and R are true and R is the correct explanation of A
C. Both A and R are true but R is NOT the correct explanation of A
D. A is true but R is false

Correct Answer: Option D


Explanation:
The Consolidated Fund of India includes all revenues, loans, and repayments. However, no money can be withdrawn from it without the authorization of Parliament through an Appropriation Bill. A is true, R is false.

Question #3
In the context of the Indian Financial System, the 'Securities Appellate Tribunal' (SAT) hears appeals against the orders of:
A. Ministry of Corporate Affairs
B. SEBI, PFRDA, and IRDAI
C. Competition Commission of India
D. Reserve Bank of India

Correct Answer: Option B


Explanation:
The Securities Appellate Tribunal (SAT) is a statutory body that hears appeals against orders passed by SEBI, PFRDA (Pension Fund Regulatory and Development Authority), and IRDAI (Insurance Regulatory and Development Authority).