UGC NET Clubbing of income Previous Year Questions
JRFSmart holds 5 previous-year questions on Clubbing of income from UGC NET Commerce (Paper 2), filed under Unit 10: Income-tax and Corporate Tax Planning, drawn from 4 of the 22 exam papers in the bank (2023–2026). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in Clubbing of income
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Section 10(32) exemption | 1 |
| Income of a minor child | 1 |
| Minor child's income - exemption | 1 |
| Spouse's salary and substantial interest | 1 |
| Gift to spouse invested in business | 1 |
NTA repeat analysis
Clubbing of income appears in 4 of 22 papers (18%), which JRFSmart rates as medium frequency.
Sample previous-year questions
Mrs. A started the business in 2023. Her capital in the business as on 01.04.2004 [sic] stood at Rs. 3,00,000. Mr. A (her husband) gifted her a sum of Rs. 2,00,000 on 10.12.2024 which was also invested in the same business on the same date. She earned a…
In case the income of an individual includes the income of ₹25,000 of his minor child in terms of section 64(1A), such individual shall be entitled to an exemption under section 10(32) of:
Which of the following will be clubbed into the income of Mr. Q whose Income from Profession is Rs. 85,000? A. Income from Mrs. Q's profession, Rs. 45,000 B. Mrs. Q's salary as a clerk, Rs. 66,000 C. Minor son's earned interest on deposits of money gifted to…
When the income of a minor child is clubbed with the income of mother or father, how much the deduction will be allowed to mother or father?
Mr. X is holding equity shares of ABC Ltd with voting power of 26 per cent. Mrs. X is working in ABC Ltd at a salary of Rs. 20,000 p.m. The other income of Mr. X and Mrs. X are Rs. 6,00,000 and Rs. 3,00,000, respectively. The gross total income of Mr. X and…
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