The maximum rate of income tax (excluding surcharge and cess) for individuals in India as per recent budget is: MCQ with Answer and Explanation

The maximum rate of income tax (excluding surcharge and cess) for individuals in India as per recent budget is:
A. 25%
B. 40%
C. 35%
D. 30%
Answer: Option D
Solution (By JKSSB Mock Tests)
As per current income tax slabs, the highest marginal rate for individuals (old regime) is 30%. Under new regime, surcharge may increase effective rate but base rate is still 30% up to certain limit. The question asks maximum rate excluding surcharge, so 30%.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Statement of Changes in Equity' shows:
A. Changes in liabilities
B. Changes in assets
C. Changes in owners' equity during the period
D. Cash flows

Correct Answer: Option C


Explanation:
It reconciles opening and closing equity, showing profit/loss, other comprehensive income, transactions with owners.

Question #2
The 'Goods and Services Tax Appellate Tribunal' (GSTAT) deals with:
A. Customs matters
B. GST disputes
C. Company matters
D. Income tax appeals

Correct Answer: Option B


Explanation:
GSTAT is the appellate authority for GST disputes.

Question #3
Which of the following is not an objective of budgetary control?
A. Control
B. Co-ordination
C. Profit maximization in the short run
D. Planning

Correct Answer: Option C


Explanation:
Budgetary control aims at planning, coordination, control, and efficiency, not just short-term profit maximization.