Consider the following statements with reference to taxation - Exam Yatra

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IB ACIO Grade II Previous Paper 5 (Held on: 18 Feb 2021 Shift 1)
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M: +1.00/-0.25

Consider the following statements with reference to taxation in Budget 2020.

1. Dividend Distribution Tax (DDT) was abolished.

2. Tax on cooperative societies was to be reduced to 22% plus surcharge and cess as against 30% at present.

Which of the statements given above is/are correct?

[IB ACIO Grade II Previous Paper 5 (Held on: 18 Feb 2021 Shift 1)]

A

Only 1

B

Both 1 and 2

C

Neither 1 nor 2

D

Only 2

EXPLANATION

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