Question Filters

Results

Showing 1-2 of 2 (Page 1 of 1) • Filter: Suspected duplicates • Viewing duplicate group for ID 2970
⚙️
Duplicate Resolution Mode
Enable to choose one "Original" in each duplicate group. Others will be marked "Duplicate" and auto-selected so you can delete them safely later.
income tax Chapter_01_Basic_Concepts Bilingual Easy (default)

The effective tax rate on unexplained income after Finance Bill 2026 is approximately: / वित्त विधेयक 2026 के बाद अस्पष्ट आय पर प्रभावी कर दर लगभग है:

2 similar found — View group
A) 78%
B) 60%
C) 40.56%
D) 30%
Correct Answer: Option C
Solution:

The effective rate calculation: Tax at 30% + Surcharge at 25% of tax (= 7.5%) = 37.5%. Cess at 4% on 37.5% = 1.5%. Total effective rate = 37.5% + 1.5% ≈ 39% (approximately 40.56% when computed precisely). Before Finance Bill 2026, the effective rate was approximately 78% (60% + 15% surcharge + 3% cess). No deductions or set-off are allowed against such income. प्रभावी दर गणना: 30% पर कर + कर पर 25% अधिभार (= 7.5%) = 37.5%। 37.5% पर 4% उपकर = 1.5%। कुल प्रभावी दर = 37.5% + 1.5% ≈ 39% (सटीक गणना करने पर लगभग 40.56%)। वित्त विधेयक 2026 से पहले, प्रभावी दर लगभग 78% थी (60% + 15% अधिभार + 3% उपकर)। ऐसी आय के विरुद्ध कोई कटौती या सेट-ऑफ की अनुमति नहीं है।

income tax Chapter_14_Important_Summary Bilingual Easy (default)

The effective tax rate on unexplained income after Finance Bill 2026 is approximately: / वित्त विधेयक 2026 के बाद अस्पष्ट आय पर प्रभावी कर दर लगभग है:

2 similar found — View group
A) 78%
B) 60%
C) 40.56%
D) 30%
Correct Answer: Option C
Solution:

The effective rate calculation after Finance Bill 2026: Tax at 30% + Surcharge at 25% of tax (= 7.5%) = Total 37.5%. Add H&EC at 4% on 37.5% = 1.5%. Approximate effective rate = 37.5% + 1.5% ≈ 39% (precisely ~40.56%). Before Finance Bill 2026, the rate was 60% + surcharge + cess ≈ 78%. This drastic reduction is one of the top-5 amendments tested in competitive exams. वित्त विधेयक 2026 के बाद प्रभावी दर गणना: 30% पर कर + कर पर 25% अधिभार (= 7.5%) = कुल 37.5%। 37.5% पर 4% H&EC = 1.5% जोड़ें। अनुमानित प्रभावी दर = 37.5% + 1.5% ≈ 39% (सटीक रूप से ~40.56%)। वित्त विधेयक 2026 से पहले, दर 60% + अधिभार + उपकर ≈ 78% थी। यह भारी कमी प्रतियोगी परीक्षाओं में परीक्षित शीर्ष-5 संशोधनों में से एक है।

Page 1 of 1