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61. Arrear rent is taxable after deducting ____________ as per Section 25B of the Income Tax Act, 1961.
30%
35%
10%
20%
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62. Monish took a loan of ` 6,00,000 on 1.4.2014 from a bank for construction of a house. The loan carries an interest @ 10% p.a. The construction is completed on 15.6.2016. The entire loan is still outstanding. Compute the interest allowable for the assessment year 2016-17.
60,000
1,80,000
84,000
24,000
63. The value of interest-free concessional loans to employees is determined on the basis of lending rates of__________for the same purpose.
SBI
RBI
Central Government
State Government
64. Value of rent-free accommodation in case of Government employee shall be taxable up to___________.
15% of the employee’s salary
8% of the employee’s salary
License fee fixed by Government
10% of the employee’s salary
65. Value of rent-free accommodation or a house owned by the employer in case of non-government employees with above 25 lakh population is ______________.
15% of employee salary
7.5% of employee salary
20% of employee salary
10% of employee salary
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