12.
According to the Organization for Economic Co-operation and Development, which of the following parameters are considered to decide whether a jurisdiction is tax haven or not?

15.
Under Section 80CCD, we need to consider the following point/s?

16.
Taxpayers with total income of more than which of the following amount shall furnish the return of income electronically with or without digital signature or by using electronic verification code? However, in a case where digital signature is mandatory return is to be mandatorily digital signed.

18.
As per the OECD model convention, the term 'Permanent Establishment' would not include

19.
Which of the following expenses is in admissible while computing income from other sources?