UGC NET Income from salary Previous Year Questions
JRFSmart holds 23 previous-year questions on Income from salary from UGC NET Commerce (Paper 2), filed under Unit 10: Income-tax and Corporate Tax Planning, drawn from 15 of the 22 exam papers in the bank (2018–2025). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in Income from salary
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Voluntary retirement compensation | 2 |
| House rent allowance exemption | 2 |
| Types of provident fund | 1 |
| Provident funds | 1 |
| Standard deduction under the new regime | 1 |
| Motor car perquisite | 1 |
| New tax regime - section 115BAC | 1 |
| Entertainment allowance | 1 |
| Non-taxable allowances | 1 |
| Section 17(1) - definition of salary | 1 |
| Recognised provident fund | 1 |
| Entertainment allowance - Section 16(ii) | 1 |
NTA repeat analysis
Income from salary appears in 15 of 22 papers (68%), which JRFSmart rates as high frequency.
3 questions in this topic have been verified as repeated in more than one paper.
Sample previous-year questions
Which one of the following Provident Fund is set up under the Provident Fund Act 1925?
Under Indian Income Tax Act, Allowances which are non-taxable for the individual assessee are: A. Sumptuary allowances. B. Compensatory allowance paid to judges. C. Overtime allowance. D. Allowance paid to Govt. employees posted abroad E. Non-practicing…
Which of the following are included in Salary as per Section 17(1) of the Income Tax Act? A. Wages B. Any pension or annuity C. Any interest from Government securities D. Any gratuity E. Any advance of salary Choose the correct answer from the options given…
If the employee pays tax under the alternative tax regime under Section 115BAC, then from Assessment Year 2025-26, the standard deduction from salary income is:
Which of the following exemption or deduction will not be available, if assessee opt to be taxed under section 115BAC for assessment year 2024-25? A. House Rent Allowance. B. Leave Travel Concession. C. Standard deduction. D. Tax on Employment. E. Interest…
Under the Income-Tax-Act, 1961, the value of perquisite in respect of movable assets (other than the assets already specified in Rule 3 of the Income tax Rules, 1962) owned by the employer is calculated at the rate of :
An employer has provided an employee with the facility of a 1.8 litre (1800 cc) car for both official and private use. All expenses, including the driver's salary, are borne by the employer. The total expenses incurred by the employer during the previous…
Which one of the following is the allowable deduction as per the Income Tax Act, 1961 in respect of entertainment allowance paid a government employee?
Showing 8 of 23 questions, without answers. Practise the full set with options, the official answer and JRFSmart's explanations.
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