2.
Under the Income-tax Act, 1961, dividend derived from the shares held as stock-in-trade are taxable under head:

4.
Consider the following conditions:
I. An individual is in India for a period of 182 days in the financial year in which he is getting his salary income.
II. An individual is in India for a period of 60 days or more during financial year in which he gets his salary and 365 days or more during 4 years immediately preceding to that financial year.
If one of the above conditions is satisfied, as per the provisions of Income Tax Act, 1961, he is:

5.
Which of the following are true in tax planning?
(i) It is futuristic in its approach.
(ii) It has limited scope compared to tax management.
(iii) The benefits arising from it are limited particularly in the short run.
(iv) Its main objective is to reduce the tax liability.

7.
Consider the following statements.
1. Concealment of income is a step of tax evasion.
2. Tax evasion is a immoral process.
3. Tax planning is long and short-term.
Which of the statement(s) given above is/are correct?

8.
Which of the following statements are true?