Question

An individual taxpayer has a Gross Total Income (GT

  • I of ₹3,00,000 for the tax year. The taxpayer makes eligible investments and expenditures under Schedule XV (such as formerly Section 80C, 80D, etc.) totaling ₹4,50,000. What will be the maximum allowable deduction and the resulting Total Income for the taxpayer?
A Allowable deduction: ₹4,50,000; Total Income: (-) ₹1,50,000 (Loss to be carried forward)
B Allowable deduction: ₹3,00,000; Total Income: ₹0 (Nil)
C Allowable deduction: ₹4,50,000; Total Income: ₹0 (Nil)
D Allowable deduction: ₹0; Total Income: ₹3,00,000
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