The total income of the partnership firm Xavier & Company for the assessment year 2020-21 of ₹8,15,000 arrived at after claiming deduction u/s 35AD of ₹11,00,000, u/s 81-IB of ₹1,00,000, and donation paid to a regist

Official answer key: (A), (D). Official source note: Since, there is typo error in the question paper mentioning u/s 81-IB instead of u/s 80-IB of the Income tax Act, 1961. Therefore, Both Option A/D may be considered as correct. Option A is correct considering section 80-IB of the Income tax Act, 1961 and accordingly added while computing adjusted total Income. Option D is correct without considering the section 81-IB mentioning incorrectly in the question paper.