A
1 only
B
2 only
C
Both 1 and 2
D
Neither 1 nor 2
Correct answer: (a) 1 only
Explanation
Statement 1 is correct because the Supreme Court stayed the Punjab and Haryana High Court ruling that had quashed reassessment notices and declared Section 147A unconstitutional. Statement 2 is incorrect because Section 147A relates to reassessment notices issued by the tax department to reopen assessments where taxable income escaped tax, not agricultural income taxation.
समान विषय · पिछले पेपर
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ये पिछले वर्षों के प्रश्न उसी विषय पर हैं। अभ्यास के लिए खोलें।
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2018 · Q8 · General Studies · 2 marks
With reference to India's decision to levy an equalization tax of 6% on online advertisement services offered by non-resident entities, which of the following statements is/are correct? 1. It is introduced as a part of the Income Tax Act. 2. Non-resident entities that offer advertisement services in India can claim a tax credit in their home country under the "Double Taxation Avoidance Agreements". Select the correct answer using the code given below: -
2026 · Q57 · General Studies · 2 marks
Consider the following statements about the provisions pertaining to the Scheduled Castes and the Scheduled Tribes in India: 1. Provisions regarding the administration of the Tribal Areas in the States of Assam, Meghalaya, Tripura and Mizoram are given in the Fifth Schedule of the Constitution of India. 2. Some tribes of India are entitled to exemption from paying Income Tax on certain incomes. 3. The Constitution of India provides for reservation of seats in Panchayats for women belonging to the Scheduled Castes and the Scheduled Tribes. Which one of the following conclusions based on the above statements is correct?