1. Ritika, entitled to a salary of ₹ 15,000 p.m., took an advance of ₹ 40,000 against the salary in March 2026. Gross salary of Ritika for AY 2026-27 shall be:
2. Shivangi is employed with G Ltd at a salary of ₹ 25,000 per month. As G Ltd was in financial crisis, it paid the salary from January 2026 to March 2026 to R only in July 2026. Gross salary of Shivangi for AY 2026-27 is:
3. Mrs R, wife of R who is employed in G Ltd went for bypass surgery in England along with her husband. Expenses on medical treatment of wife and stay outside India of wife and R amounted to ₹ 7,00,000 as against ₹ 6,50,000 permitted by RBI Guidelines. All expenses were reimbursed by the employer. The gross salary and income from other sources of the employee are ₹ 1,00,000 and ₹ 40,000 respectively. The taxable perquisite in this case shall be:
4. A car of 1500cc is provided by the employer to the employee whose salary is ₹ 20,000 p.m. The car is used by him partly for official and partly for his personal purposes. Running and maintenance expenses are met by the employer. Perquisite value shall be:
5. Anirudh stays in New Delhi. His basic salary is ₹ 10K p.m., DA (60% of which forms part of pay) is ₹ 6K p.m., HRA is ₹ 5,000 p.m. and he is entitled to a commission of 1% on the turnover achieved by him. Anirudh pays a rent of ₹ 5,500 p.m. The turnover achieved by him during the current year is ₹ 12L. The amount of HRA exempt u/s 10(13A) is:
6. Mr Kashyap received basic salary of ₹ 20,000 p.m. from his employer. He also received children education allowance of ₹ 3,000 for three children (₹ 1,000 for each children) and transport allowance of ₹ 1,800 p.m. Assume he is not opting to pay tax u/s 115BAC. Amount of salary chargeable to tax for PY 2025-26 is:
7. Provision of RFA and motor car owned by Beta Ltd to its employee Mr Anand, where motor car is allowed to be used by Mr Anand both for official and personal purposes, is a:
8. X is an employee of Z Ltd who receives ₹ 1,25,000 as gratuity (he is covered under the Payment of Gratuity Act, 1972). He retires on 31.01.2026 after service of 29 years and 8 months. At the time of retirement, X drew monthly salary of ₹ 5,200 and monthly bonus of ₹ 2,000. Compute the amount of gratuity exempt from tax u/s 10(10) of the Income Tax Act, 1961.
9. Miss Riya has started working in a reputed company. This is her first job. She earned total income of ₹ 8 lakhs in PY 2025-26. While filing her return of income, she had a doubt with respect to deduction of transport allowance. Her father advised her that she cannot claim deduction of transport allowance while her friend told that maximum deduction of ₹ 1,600 p.m. in respect of the said allowance can be claimed. According to you, what is the correct treatment for the same?
