Difficulty: Mixed
Before choosing a return form, what should a taxpayer check?
A Last year’s choice
B Current eligibility rules
C A friend’s return
D The shortest form
Answer: B. Current eligibility rules Checking the applicable form criteria helps avoid using a return that does not fit the taxpayer’s circumstances.
How should pre-filled personal details be handled?
A Compare them with records
B Accept every field blindly
C Delete all filled details
D Copy details from another return
Answer: A. Compare them with records Pre-filled information should be verified against reliable documents before the return is finalized.
Which income should be reported in a return?
A Only salary income
B Only bank deposits
C Only income with TDS
D All applicable income sources
Answer: D. All applicable income sources Reviewing all applicable sources helps prevent income from being left out.
What is an easy-to-miss addition for a salaried filer?
A Employer’s registered address
B Office attendance days
C Bank interest income
D Monthly travel time
Answer: C. Bank interest income Interest earned outside salary may also need to be considered in the return.
How should Form 16 be used during filing?
A As a complete income record
B As one source document
C As proof of every deduction
D As a replacement for AIS
Answer: B. As one source document Form 16 is useful evidence, but it may not capture every income source or filing detail.
AIS figures differ from personal records. What is a sensible next step?
A Reconcile with source records
B Ignore the difference
C Delete all AIS entries
D File without reviewing
Answer: A. Reconcile with source records Reconciliation helps identify whether a reported figure is incomplete, duplicated, or incorrect.
How can a taxpayer flag incorrect AIS information?
A Change the bank statement
B Ask a friend
C Remove the PAN
D Submit feedback through AIS
Answer: D. Submit feedback through AIS The portal’s AIS feedback facility lets taxpayers flag information for review.
Which record helps review tax credits?
A A rent agreement
B A salary slip only
C Form 26AS
D A utility bill
Answer: C. Form 26AS Form 26AS is an important record for checking reported tax credits and payments.
TDS is missing from tax records. What should the taxpayer do?
A Claim any desired amount
B Contact the deductor
C Ignore the missing credit
D Change the PAN manually
Answer: B. Contact the deductor The deductor may need to correct its statement so the credit is reported properly.
What should support a deduction claim?
A Eligible proof documents
B A verbal estimate
C An unrelated receipt
D A guessed payment
Answer: A. Eligible proof documents Claims should reflect eligible payments supported by genuine records.
Should supporting receipts be attached to an ITR?
A Attach every original
B Attach only banknotes
C Upload them as photographs
D Usually no
Answer: D. Usually no ITR filing generally does not require attaching supporting documents; keep them available.
After filing, why keep supporting records?
A To replace the filed return
B To change the PAN
C For future reference or inquiry
D To avoid checking AIS
Answer: C. For future reference or inquiry Supporting records may be needed to explain claims or figures later.
How should tax regime selection be approached?
A Always copy last year’s choice
B Review applicable tax rules
C Choose the first option
D Use a colleague’s selection
Answer: B. Review applicable tax rules Tax regime choices should be made using the rules applicable to that filing year and taxpayer.
Which filing period detail deserves a careful check?
A Correct assessment year
B Employer’s joining month
C Bank branch opening date
D Current calendar week
Answer: A. Correct assessment year The correct assessment year relates to the income period being reported.
What must match when reviewing a tax challan?
A Email signature and font
B Home address and employer
C Phone model and browser
D PAN and payment details
Answer: D. PAN and payment details Correct identifiers and payment details help tax payments appear against the right account and period.
Before requesting a refund, what should be checked?
A Social media profile
B Office extension number
C Bank account details
D Preferred payment app
Answer: C. Bank account details Accurate bank details help avoid problems when a refund is processed.
Your refund account is closed. What is a safer action?
A Keep the closed account
B Update valid bank details
C Enter a relative’s account
D Remove all bank records
Answer: B. Update valid bank details An inactive account can prevent successful refund processing or validation.
Why review contact details in the portal?
A To receive filing updates
B To change tax rates
C To create a new PAN
D To skip verification
Answer: A. To receive filing updates Current contact details help the taxpayer receive portal messages and verification updates.
What helps prevent an income omission?
A Check only salary slips
B Skip investment statements
C Use last year’s total
D Review every income source
Answer: D. Review every income source Considering all relevant sources reduces the chance of underreporting income.
How can duplicate income entries be spotted?
A Compare browser themes
B Count saved passwords
C Compare pre-filled and entered amounts
D Check page colors
Answer: C. Compare pre-filled and entered amounts Comparing entries can reveal when the same income was entered twice.
After selling an asset, what should be reviewed?
A Only salary details
B Relevant capital gains reporting
C Only the email address
D Only bank branch code
Answer: B. Relevant capital gains reporting Asset sales may create reporting obligations that differ from salary reporting.
Rental receipts appear in records. What should the filer do?
A Check applicable reporting fields
B Ignore every rent entry
C Treat rent as a deduction
D Remove the property details
Answer: A. Check applicable reporting fields Rental income should be reviewed under the applicable income-reporting rules.
Why review pension and annuity statements?
A They replace Form 26AS
B They validate every deduction
C They close the tax account
D They may affect reported income
Answer: D. They may affect reported income Pension or annuity receipts should be checked against the relevant reporting instructions.
Which document can help confirm bank interest?
A Voter card
B Vehicle registration
C Interest certificate
D Office identity card
Answer: C. Interest certificate An interest certificate can help verify interest credited by a bank.
When a bank reports interest, what should the filer compare?
A Bank logo and branch size
B Bank records and AIS
C ATM location and PIN
D Passbook cover and color
Answer: B. Bank records and AIS Comparing independent records can help explain differences in reported transactions.
What should be checked before claiming an investment deduction?
A Eligibility and actual payment
B A friend’s investment plan
C The product’s advertisement
D A rounded estimate
Answer: A. Eligibility and actual payment Tax benefits depend on the specific law, taxpayer, product, and actual payment.
Does an insurance receipt alone prove every tax deduction?
A Yes, every policy qualifies
B Yes, any amount qualifies
C No, receipts are never useful
D No, eligibility also matters
Answer: D. No, eligibility also matters A receipt alone does not establish eligibility for every deduction.
Can last year’s deduction amounts be copied without review?
A Yes, copy every figure
B Yes, if income changed
C No, recheck current eligibility
D No, delete all deductions
Answer: C. No, recheck current eligibility Eligibility and allowable amounts can change, so prior-year figures need review.
Payslips and Form 16 show different TDS. What is a useful step?
A Increase the claim yourself
B Reconcile with the employer
C Ignore both records
D Replace the payslip
Answer: B. Reconcile with the employer Reconciling records with the employer can help resolve a TDS difference.
What does Form 16A generally help document?
A Certain non-salary TDS
B A property title
C A bank account opening
D A tax refund receipt
Answer: A. Certain non-salary TDS Form 16A is generally associated with TDS other than salary, subject to applicable rules.
What should be compared when checking tax-paid data?
A Phone bills and rent
B PAN photo and signature
C Travel dates and tickets
D AIS and Form 26AS
Answer: D. AIS and Form 26AS Comparing these records can uncover missing or inconsistent tax-credit information.
What mainly guides the choice among ITR forms?
A The return’s file size
B A preferred color theme
C Eligibility and income details
D The preparer’s initials
Answer: C. Eligibility and income details Form selection depends on the taxpayer’s circumstances and income details.
After online submission, what should be saved?
A Only a browser screenshot
B Acknowledgement details
C A blank draft
D A social media link
Answer: B. Acknowledgement details Retaining the acknowledgement helps document the submission and track its status.
What should happen if a submitted return remains unverified?
A Complete return verification
B Submit another PAN
C Delete the acknowledgment
D Ignore the pending status
Answer: A. Complete return verification Submission and verification are separate steps; complete verification through the portal.
Which is an available way to e-Verify a return?
A A scanned rent receipt
B An email attachment
C A handwritten note
D Aadhaar OTP
Answer: D. Aadhaar OTP The Income Tax Department lists Aadhaar OTP among e-Verification methods.
When a validation error appears before filing, what is best?
A Submit despite the error
B Remove unrelated income
C Correct the flagged details
D Change the filing year randomly
Answer: C. Correct the flagged details Resolving the validation message before filing can prevent avoidable submission errors.
What detail commonly causes a bank validation problem?
A A long password
B Incorrect account information
C A large screen
D An old browser bookmark
Answer: B. Incorrect account information Incorrect account details can cause bank validation to fail.
AIS includes a transaction you do not recognize. What should you do?
A Check records and report feedback
B Assume it is always correct
C Delete your bank statements
D Ignore the return form
Answer: A. Check records and report feedback Review unfamiliar entries against personal records and use the portal feedback process when appropriate.
Why compare interest certificates with bank statements?
A To check branch decoration
B To find a new password
C To replace Form 16
D To confirm amounts reported
Answer: D. To confirm amounts reported Independent records help confirm that reported interest amounts are complete and accurate.
For a home-loan interest claim, what is useful evidence?
A A property listing
B An unrelated purchase receipt
C Lender’s interest certificate
D A utility login
Answer: C. Lender’s interest certificate A lender’s certificate can support a home-loan interest figure.
What makes deduction records more useful?
A A verbal promise
B Clear proof of eligible payments
C A copied spreadsheet total
D An estimated round figure
Answer: B. Clear proof of eligible payments Clear records make it easier to substantiate eligible deduction claims.
How should the filing deadline be handled?
A Follow the applicable due date
B Wait for a reminder
C Assume dates never change
D Use a friend’s deadline
Answer: A. Follow the applicable due date Filing should follow the due date applicable to that taxpayer and return.
How should a taxpayer respond to an omission found after filing?
A Create a duplicate PAN
B Delete the filed record
C Ignore the omission
D Check current correction options
Answer: D. Check current correction options Available correction procedures depend on the current rules and filing status.
Why reconcile tax credit before finalizing?
A It changes the tax regime
B It replaces income reporting
C Claimed credit should match records
D It removes bank validation
Answer: C. Claimed credit should match records Reviewing tax credits before finalizing helps avoid claiming an unsupported amount.
Which personal detail should match official records?
A Preferred nickname
B PAN details
C Social profile handle
D Device username
Answer: B. PAN details Personal details should match the taxpayer’s official records.
Before selecting a refund account, what may the portal require?
A Account validation
B A new email password
C A credit card limit
D A social profile link
Answer: A. Account validation Refund-related bank services may require validation on the portal.
The same TDS appears in two records. What should be checked?
A Whether salary was paid twice
B Whether PAN has two names
C Whether AIS is downloaded twice
D Whether credit is duplicated
Answer: D. Whether credit is duplicated Reviewing repeated credits helps detect accidental duplication.
Why review pre-filled income instead of accepting it unchanged?
A It always includes every detail
B It replaces supporting records
C It may need reconciliation
D It chooses deductions automatically
Answer: C. It may need reconciliation Pre-filled data is a starting point and should be checked against source documents.
Which final review is most useful before filing?
A Check page color only
B Check income, tax, and details
C Check the browser history
D Check saved passwords
Answer: B. Check income, tax, and details A final review can catch omissions, incorrect totals, and personal-detail errors.
What closes the basic online filing workflow after submission?
A Verify and save acknowledgement
B Print every source document
C Delete portal messages
D Create another return account
Answer: A. Verify and save acknowledgement Verification and keeping the acknowledgement complete important post-submission steps.