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Mock Test Mock Paper 01 Mixed Easy (default)

IT Act 2025 - निम्न कथनों पर विचार करें: / कथन I: Section 67 of IT Act 2025 is the charging section for capital gains. / कथन II: Indexation benefit on long-term capital gains is available under Section 73 of IT Act 2025. / Statement I: Section 67 of IT Act 2025 is the charging section for capital gains. / Statement II: Indexation benefit on long-term capital gains is available under Section 73 of IT Act 2025.

4 similar found — View group
A) दोनों कथन गलत हैं / Both statements are incorrect
B) केवल कथन I सही है / Only Statement I is correct
C) कथन I सही, कथन II आंशिक सही / Statement I correct, Statement II partially correct
D) दोनों कथन सही हैं / Both statements are correct
E) केवल कथन II सही है / Only Statement II is correct
Correct Answer: Option B
Solution:

Statement I is correct because Section 67, equivalent to old Section 45, is the charging section for capital gains under IT Act 2025. Statement II is incorrect because Section 73 relates to cost of acquisition in certain modes, not indexation. Under the new Act, indexation on long-term capital gains has been removed and flat rates of 12.5 percent apply under Sections 197 and 198 for LTCG. कथन I सही - Sec 67 (पुरानी Sec 45) पूँजी अभिलाभ की charging section है. कथन II गलत - Sec 73 (पुरानी Sec 49) लागत निर्धारण से सम्बन्धित है; IT Act 2025 में LTCG पर indexation समाप्त, Sec 197/198 में flat 12.5% दर. Indexation benefit अब उपलब्ध नहीं.

Mock Test T1 Bilingual Easy (default)

IT Act 2025 - निम्न कथनों पर विचार करें: / कथन I: Section 67 of IT Act 2025 is the charging section for capital gains. / कथन II: Indexation benefit on long-term capital gains is available under Section 73 of IT Act 2025. / Statement I: Section 67 of IT Act 2025 is the charging section for capital gains. / Statement II: Indexation benefit on long-term capital gains is available under Section 73 of IT Act 2025.

4 similar found — View group
A) दोनों कथन गलत हैं / Both statements are incorrect
B) केवल कथन I सही है / Only Statement I is correct
C) कथन I सही, कथन II आंशिक सही / Statement I correct, Statement II partially correct
D) दोनों कथन सही हैं / Both statements are correct
E) केवल कथन II सही है / Only Statement II is correct
Correct Answer: Option B
Solution:

Statement I is correct because Section 67, equivalent to old Section 45, is the charging section for capital gains under IT Act 2025. Statement II is incorrect because Section 73 relates to cost of acquisition in certain modes, not indexation. Under the new Act, indexation on long-term capital gains has been removed and flat rates of 12.5 percent apply under Sections 197 and 198 for LTCG. कथन I सही - Sec 67 (पुरानी Sec 45) पूँजी अभिलाभ की charging section है. कथन II गलत - Sec 73 (पुरानी Sec 49) लागत निर्धारण से सम्बन्धित है; IT Act 2025 में LTCG पर indexation समाप्त, Sec 197/198 में flat 12.5% दर. Indexation benefit अब उपलब्ध नहीं.

Mock Test Mock List Bilingual Easy (default)

IT Act 2025 - निम्न कथनों पर विचार करें: / कथन I: Section 67 of IT Act 2025 is the charging section for capital gains. / कथन II: Indexation benefit on long-term capital gains is available under Section 73 of IT Act 2025. / Statement I: Section 67 of IT Act 2025 is the charging section for capital gains. / Statement II: Indexation benefit on long-term capital gains is available under Section 73 of IT Act 2025.

4 similar found — View group
A) दोनों कथन गलत हैं / Both statements are incorrect
B) केवल कथन I सही है / Only Statement I is correct
C) कथन I सही, कथन II आंशिक सही / Statement I correct, Statement II partially correct
D) दोनों कथन सही हैं / Both statements are correct
Correct Answer: Option B
Solution:

Statement I is correct because Section 67, equivalent to old Section 45, is the charging section for capital gains under IT Act 2025. Statement II is incorrect because Section 73 relates to cost of acquisition in certain modes, not indexation. Under the new Act, indexation on long-term capital gains has been removed and flat rates of 12.5 percent apply under Sections 197 and 198 for LTCG. कथन I सही - Sec 67 (पुरानी Sec 45) पूँजी अभिलाभ की charging section है. कथन II गलत - Sec 73 (पुरानी Sec 49) लागत निर्धारण से सम्बन्धित है; IT Act 2025 में LTCG पर indexation समाप्त, Sec 197/198 में flat 12.5% दर. Indexation benefit अब उपलब्ध नहीं.

Mock Test Mock List Bilingual Easy (default)

IT Act 2025 - निम्न कथनों पर विचार करें: / कथन I: Section 67 of IT Act 2025 is the charging section for capital gains. / कथन II: Indexation benefit on long-term capital gains is available under Section 73 of IT Act 2025. / Statement I: Section 67 of IT Act 2025 is the charging section for capital gains. / Statement II: Indexation benefit on long-term capital gains is available under Section 73 of IT Act 2025.

4 similar found — View group
A) दोनों कथन गलत हैं / Both statements are incorrect
B) केवल कथन I सही है / Only Statement I is correct
C) कथन I सही, कथन II आंशिक सही / Statement I correct, Statement II partially correct
D) दोनों कथन सही हैं / Both statements are correct
Correct Answer: Option B
Solution:

Statement I is correct because Section 67, equivalent to old Section 45, is the charging section for capital gains under IT Act 2025. Statement II is incorrect because Section 73 relates to cost of acquisition in certain modes, not indexation. Under the new Act, indexation on long-term capital gains has been removed and flat rates of 12.5 percent apply under Sections 197 and 198 for LTCG. कथन I सही - Sec 67 (पुरानी Sec 45) पूँजी अभिलाभ की charging section है. कथन II गलत - Sec 73 (पुरानी Sec 49) लागत निर्धारण से सम्बन्धित है; IT Act 2025 में LTCG पर indexation समाप्त, Sec 197/198 में flat 12.5% दर. Indexation benefit अब उपलब्ध नहीं.

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