Which of the following benefits are NOT allowable to a non-resident, while computing his total income and tax liability for A.Y. 2021-22 under the Income-tax Act, 1961?
A. Deduction of 30% of gross annual value while computing her income from house property in Bangalore
B. Tax rebate of ₹ 9,500 from tax payable on her total income of ₹ 4,40,000
C. Deduction for donation made by her to Prime Minister’s National Relief Fund
D. Deduction for interest earned by her on NRO savings account.
Answer:B
Which of the following benefits are NOT allowable to a non-resident, while computing his total income and tax liability for A.Y. 2021-22 under the Income-tax Act, 1961?
A. Deduction of 30% of gross annual value while computing her income from house property in Bangalore B. Tax rebate of ₹ 9,500 from tax payable on her total income of ₹ 4,40,000 C. Deduction for donation made by her to Prime Minister’s National Relief Fund D. Deduction for interest earned by her on NRO savings account.