UGC NET Deductions under Chapter VI-A Previous Year Questions
JRFSmart holds 18 previous-year questions on Deductions under Chapter VI-A from UGC NET Commerce (Paper 2), filed under Unit 10: Income-tax and Corporate Tax Planning, drawn from 12 of the 22 exam papers in the bank (2019–2025). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in Deductions under Chapter VI-A
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Sections for specific deductions | 4 |
| Sections 80GG to 80GGC | 2 |
| Chapter VI-A deductions | 1 |
| Section 80GGC | 1 |
| Section 80G - cash donations | 1 |
| Chapter VI-A sections | 1 |
| Weighted deduction for scientific research | 1 |
| Section 80TTB | 1 |
| Order of deduction sections | 1 |
NTA repeat analysis
Deductions under Chapter VI-A appears in 12 of 22 papers (55%), which JRFSmart rates as high frequency.
1 question in this topic has been verified as repeated in more than one paper.
Sample previous-year questions
Tax holiday under the Income Tax Act 1961 has been used in the context of which one of the following?
Match the LIST-I with LIST-II: List-I List-II A. Deduction in respect of medical insurance premium I. Section 80CCH B. Deduction in case of a person with disability II. Section 80D C. Deduction in respect of interest on loan taken for higher education III…
Arrange the following in ascending order of sections of Income Tax Act related to permissible deduction from Gross Total Income : A. Deduction in respect of Medical Insurance Premia B. Deduction in respect of Royalty Income of Author C. Deduction in respect…
Match List-I with List-II: List-I Deduction List-II Related A. Section 80DDB I. Deducted in respect of Contribution given by companies to political party B. Section 80E II. Deduction in respect of rent paid C. Section 80GC III. Deduction for Interest paid on…
Match the List-I with List-II LIST I | LIST II A. Contribution to Agnipath Scheme | I. Section 80TTB B. Profits and gains from business of collecting and processing of bio-degradable waste | II. Section 80GGB C. Interest on deposits in case of senior…
Section 80GGC of Income Tax Act is related with which one of the following?
Under Section 8OTTB of the Income Tax Act, which amount of benefits is available to senior citizens on account of interest income from deposits with banks or post-office or cooperative banks?
Match List I with List II: LIST I | LIST II A. Deduction in respect of rent paid | I. 80 GGC B. Deduction in respect of contribution given by company to political parties | II. 80 GG C. Deduction in respect of contribution given by any person to political…
Showing 8 of 18 questions, without answers. Practise the full set with options, the official answer and JRFSmart's explanations.
Practise Deductions under Chapter VI-A
All 18 questions, one topic, with explanations and repeat data. One topic in every unit is free.
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