61.
Which of the following income is not chargeable under the head 'income from business and profession'?

62.
Interest under Section 201(1A) is payable by an assessee due to the following reason

66.
According to Income Tax Act, 1961, Salary is defined to include:
1. Wages, Annuity, Pension, Gratuity
2. Fees, Commission, Perquisites, Profits in lieu of or in addition to Salary or Wages
3. Advance of Salary, Leave Encashment
4. Annual accretion to the balance of Recognized Provident Fund, transferred balance in Recognized Provident Fund
5. Contribution by Central Government or any other employer to Employees Pension Account as referred in Section 80CCD

68.
Mr. A resident of Mumbai gets a salary of Rs. 10,000 per month and house rent allowance of Rs. 3,000 per month. He has paid rent of Rs. 4,000 per month. Taxable house rent allowance (HRA) will be