The 'Faceless Appeal' scheme under income tax was introduced by: MCQ with Answer and Explanation

The 'Faceless Appeal' scheme under income tax was introduced by:
A. Finance Act, 2020
B. Finance Act, 2018
C. Finance Act, 2021
D. Finance Act, 2019
Answer: Option A
Solution (By JKSSB Mock Tests)
Faceless appeal scheme was introduced in 2020 to impart transparency.

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Practice More Accountancy and Book Keeping Questions

Question #1
Which of the following statements is correct?
A. A minor can be a full-fledged partner
B. Partners get interest on capital in all circumstances
C. Partners are entitled to salary if deed provides
D. Partners share profits equally always

Correct Answer: Option C


Explanation:
Salary to partners is allowed only if partnership deed provides. Interest on capital is not automatic. Profits sharing can be unequal. Minor cannot be a partner, only admitted to benefits.

Question #2
Under the Income Tax Act, the deduction under Section 80C has a maximum limit of ₹1,50,000. Which of the following is NOT eligible for deduction under Section 80C?
A. Equity Linked Savings Scheme (ELSS) Mutual Funds
B. Life Insurance Premium
C. National Pension System (NPS) Tier-I
D. Public Provident Fund (PPF)

Correct Answer: Option C


Explanation:
Contributions to NPS Tier-I are eligible for deduction under Section 80CCD(1) (within the 80C limit) and an additional ₹50,000 under 80CCD(1B). However, the question asks what is not eligible *under 80C specifically*. Actually, NPS Tier 1 is under 80CCD. Let me rephrase to be precise.

Question #3
Social Accounting is also known as:
A. All of these
B. Environmental accounting
C. Green accounting
D. Social responsibility accounting

Correct Answer: Option A


Explanation:
Social accounting encompasses reporting on social, environmental, and ethical impacts, often termed social responsibility accounting, environmental accounting, or green accounting.