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56. Interest is paid to partners under___________________.
Section 40A
Section 40B
Section 40C
Section 40D
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57. The provision of Section 56(2)(vii) is applicable to____________________________.
All assessees
An individual and HUF
Aan individual only
An HUF only
58. On the occasion of the marriage of Mr. Rahul, he received a gift of ` 75,000 from a relative. Such an amount shall be______________________.
Taxable
Non-taxable
Taxable subject to a standard deduction of 50%
None of the above
59. In case of winning from horse races, payment exceeding____________________are subject to tax deduction at source.
2,000
3,000
5,000
10,000
60. Exemption under section 10(37) is available to__________________.
An individual or a HUF
An individual
HUF
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