Objective Questions on Income Tax

1. Surcharge of 10 per cent is payable by an individual where the total income exceeds:

a. Rs.7,50,000
b. Rs.8,50,000
c. Rs.10,00,000
d. None of the three


2. Additional surcharge (education cess ) of 2 per cent is payable on

a. Income tax
b. Income tax plus surcharge
c. Surcharge



3. Family pension received by a widow of a member of the armed forces where the death of the member has occurred in the course of the operational duties, is


a. Exempt up to Rs.3,00,000
b. Exempt up to Rs. 3,50,000
c. Totally exempt under section 10(19)
d. Totally chargeable to tax


4. In respect of shares held as investment, while computing the capital gains, securities transaction tax paid in respect of sale of listed shares sold in a recognized stock exchange,

a. Is deductible up to Rs.1,00,000
b. Is deductible up to Rs.2,00,000
c. Is deductible if C.G.’s is < 5,00,000
d. Is not deductible at all

5. Gift of Rs 5,00,000 received on 10 July, 2005 through account payee cheque from a non-relative regularly assessed to income-tax, is

a. A capital receipt not chargeable to tax
b. Chargeable as other sources
c. Chargeable to tax as business income

d. Exempt up to Rs.25,000 and balance chargeable to tax as income from other sources


6. The maximum rebate allowable under section 88E to an individual deriving income of Rs.2,00,000 from taxable securities transactions, who has paid securities transactions tax of Rs.14,600 and whose average rate of income-tax is 8 per cent , is

a. Rs.16,000
b. Rs.20,600

c. Rs.14,600
d. None of the above



7. For an employee in receipt of hostel expenditure allowance for his three children, the maximum annual allowance exempt under section 10(14) is

a. Rs.10, 800
b. Rs.7,200
c. Rs.9,600
d. Rs.3,600


8. For an industrial undertaking fulfilling the conditions, additional depreciation in respect of a machinery costing Rs.10 lakh acquired and installed on October 3, 2005 is

a. Rs.75,000
b. Rs.1,50,000
c. Rs.1,00,000
d. None of the above


9. Assessee is always a person but a person may or may not be an assessee.

a. True
b. False


10. A person may not have assessable income but may still be assessee.

a. True
b. False


11. In some cases assessment year and previous year can be same financial year.

a. True
b. false


12. A.O.P should consist of :

a. Individual only
b. Persons other than individual only.
c. Both the above


13. Body of individual should consist of :

a. Individual only
b. Persons other than individual only.
c. Both the above


14. A new business was set up on15-11-2005 and it commenced its business from 1-12-2005.The first previous year in this case shall be:

a. 15-11-2005 to 31-3-2006
b. 1-12-2005 to 31-3-2006
c. 2004-2005

15. A person leaves India permanently on 15-11-2005.The assessment year for income earned till 15-11-2005 in this case shall be:

a. 2004-05
b. 2005-06
c. 2006-07


16. Surcharge in case of an individual or HUF for assessment year 2006-07 is payable at the rate of :
a. 12% of the income-tax payable provided the total income exceed Rs.60,000.
b. 10% of the income-tax payable provided the total income exceeds Rs.10,00,000
c. 5% of the income-tax payable if the total income exceeds Rs.8,50,000

17. Surcharge in case of a firm for assessment year 2006-07 is payable at the rate:

a. 2.5% of income-tax payable
b. 5% of income-tax payable
c. 10% of income-tax payable



18. The maximum amount on which income-tax is not chargeable in case of firm is:

a. Rs.1,00,000
b. Rs. 90,000
c. Nil


19. The maximum amount on which income-tax is not chargeable in case a co-operative society is:

a. Rs.50,000
b. Rs.30,000
c. Nil


20. A local authority is taxable at flat rate of income-tax.

a. True
b. False


21. A co-operative society is taxable at flat rate of 30% on TI.

a. True
b. False


22. Education cess is leviable @:

a. 2%
b. 5%
c. 2.5%


23. Education cess is leviable in case of:

a. An individual and HUF
b. A company assessee only
c. All assesses


24. In case of an individual and HUF education cess is leviable only when the total income of such assessee

a. Exceeds Rs.10,00,000
b. No income limit


25. The TI of the assessee has been computed as Rs.2,53,494.90. For rounding off ,the TI will be taken as:

a. Rs.2,53,500
b. Rs.2,53,490
c. Rs.2,53,495


26. Income tax is rounded off to:

a. Nearest ten rupees
b. Nearest one rupee
c. No rounding off of tax is done


27. A’s TI for the A.Yr.2006-07 is Rs.2,50,000.His tax liability shall be

a. 25,000
b. 25,500
c. 21,830


28. Residential status to be determined for :

a. Previous year
b. Assessment year
c. Accounting year



29. Incomes which accrue or arise outside India but are received directly into India are taxable in case of

a. Resident only
b. Both ordinarily resident and NOR
c. Non-resident
d. All the assesses


30. Income deemed to accrue or arise in India is taxable in case of :

a. Resident only
b. Both ordinarily resident and NOR
c. Non-resident
d. All the assesses


31. Income which accrue outside India from a business controlled from India is taxable in case of:

a. Resident only
b. Not ordinarily resident only
c. Both ordinarily resident and NOR
d. Non-resident


32. Income which accrue or arise outside India and also received outside India taxable in case of:

a. resident only
b. not ordinarily resident
c. both ordinarily resident and NOR
d. none of the above


33. TI of a person is determined on the basis of his:

a. residential status in India
b. citizenship in India
c. none of the above
d. both of the above


34. Once a person is a resident in a P.Yr. he shall be deemed to be resident for subsequent P. Yr.
a. True
b. False


35. Once a person is resident for a source of income in a particular P. Y r. he shall be deemed to be resident for all other sources of income in the same P. Yr :

a. True
b. False


36. R Ltd., is an Indian company whose entire control and management of its affairs is situated outside India. R Ltd., shall be :

a. Resident in India
b. Non-resident in India
c. Not ordinarily resident in India


37. R Ltd., is registered in U.K. The control and management of its affairs is situated in India .R Ltd shall be :

a. Resident in India
b. Non-resident
c. Not ordinarily resident in India


38. R, a foreign national visited India during previous year 2005-06 for 180 days. Earlier to this he never visited India. R in this case shall be:

a. Resident in India
b. Non-resident
c. Not ordinarily resident in India


39. An Indian company is always resident in India

a. True
b. False


40. Dividend paid by an Indian company is:
a. Taxable in India in the hands of the recipient
b. Exempt in the hands of recipient
c. Taxable in the hands of the company and exempt in the hands of the recipient

41. Agricultural income is exempt provided the:
a. Land is situated in India
b. Land is situated in any rural area India
c. Land is situated whether in India or outside India.

42. If the assessee is engaged in the business of growing and manufacturing tea in India ,the agricultural income in that case shall be:
a. 40% of the income from such business
b. 60% of the income from such business
c. market value of the agricultural produce minus expenses on cultivation of such produce

43. Agricultural income is :

a. Fully exempt
b. Partially exempt
c. Fully taxable


44. The partial integration of agricultural income, is done to compute tax on:
a. agricultural income
b. non agricultural income
c. both agricultural and non agricultural income

45. There will be no partial integration of agricultural income with non agricultural income, if the non agricultural income does not exceed:

a. Rs.1,00,000
b. Rs.60,000
c. Rs. 50,000


46. There will be no partial integration, if the agricultural income does not exceed:

a. Rs.40,000
b. Rs.50,000
c. Rs.5,000


47. A local authority has earned income from the supply of commodities outside its own jurisdictional area. It is :

a. Exempt
b. Taxable


48. R, a chartered accountant is employed with R Ltd., as an internal auditor and requests the employer to call the remuneration as internal audit fee. R shall be chargeable to tax for such fee under the head.

a. Income from salaries
b. Profit and gains from Business and Profession
c. Income from other sources.


49. R, who is entitled to a salary of Rs.10,000 p.m. took an advance of Rs.20,000 against the salary in the month of March 2005.The gross salary of R for assessment year 2005-06 shall be:

a. Rs.1,40,000
b. Rs.1,20,000
c. None of these two


50. A is entitled to children education allowance @ Rs. 80 p.m. per child for 3 children amounting Rs. 240 p.m. It will be exempt to the extent of :

a. Rs.200 p.m.
b. Rs.160 p.m.
c. Rs. 240 p.m.


51. R gifted his house property to his wife in 2000. R has let out the house property @ Rs.5,000 p.m. The income from such house property will be taxable in the hands of :
a. Mrs. R
b. R. However , income will be computed first as Mrs. R’s income and thereafter clubbed in the income of R
c. R as he will be treated as deemed owner & liable to tax

52. R transferred his house property to his wife under an agreement to live apart. Income from such house property shall be taxable in the hands of :
a. R as deemed owner
b. R. However, it will be first computed as Mrs. R income & Thereafter clubbed in the hands of R
c. Mrs. R

53. R gifted his house property to his married minor daughter. The income from such house property shall be taxable in the hands of :
a. R as deemed owner.
b. R. However, it will be first computed as minor daughters income & clubbed in the income of R.
c. Income of married minor daughter.

54. A has two house properties. Both are self-occupied. The annual value

a. Of both house shall be nil
b. One house shall be nil
c. Of no house shall be nil


55. An assessee has borrowed money for purchase of a house & Interest is payable outside India. Such interest shall:

a. Be allowed as deduction
b. Not to be allowed on deduction
c. Be allowed as deduction if the tax is deducted at source

56. Salary, bonus, commission or remuneration due to or received by a working partner from the firm is taxable under the head.

a. Income from salaries
b. Other sources
c. PGBP


57. Perquisite received by the assessee during the course of carrying on his business or profession is taxable under the head.

a. Salary
b. Other sources
c. PGBP


58. Interest on capital or loan received by a partner from a firm is:

a. Exempt U/S 10(2A)
b. Taxable U/H business and profession
c. Taxable U/H income from other sources


59. Under the head Business or Profession, the method of accounting which an assessee can follow shall be :

a. Mercantile system only
b. Cash system only
c. Mercantile or cash system only
d. Hybrid system


60. An asset which was acquired for Rs. 5, 00, 000 was earlier used for scientific research. After the research was completed, the machinery was brought into the business of the assessee. The actual cost of the asset for the purpose of inclusion in the block of asset shall be :
a. Rs.5,00,000
b. Nil
c. Market value of the asset on the date it was brought into business

61. A car is imported after 1- 4- 2005 by R Ltd. from London to be used by its employee. R Ltd. shall be allowed depreciation on such car at:

a. 15%
b. 40%
c. Nil

62. Unabsorbed depreciation which could not be set off in the same assessment year, can be carried forward for:

a. 8 Years
b. Indefinitely
c. 4Years

63. Certain revenue and capital expenditure on scientific research are allowed as deduction in the previous year of commencement of business even if these are incurred:
a. Five years immediately before the commencement of business
b. 3 years immediately before the commencement of the business
c. Any time prior to the commencement of the business.

64. If any amount is donate for research, such research should be in nature of:

a. Scientific research only
b. Social or statistical research only
c. Scientific or social or statistical research

65. Preliminary expenses incurred are allowed deduction in:

a. 10 equal installments
b. 5 equal installments
c. full

66. In case the assessee follows mercantile system of accounting, bonus or commission to the employee are allowed as deduction on:

a. Due basis
b. Payment basis
c. Due basis but subject to section 43B.


67. Interest on money borrowed for the purpose of acquiring a capital asset pertaining to the period after the asset is put to use is to be:

a. Capitalized
b. Treated as revenue expenditure


68. Expenditure incurred on purchase of animals to be used by the assessee for the purpose of carrying on his business& profession is subject to
a. Depreciation
b. Deduction in the previous year in which animal dies or become permanently useless
c. Nil deduction

69. Expenditure incurred on family planning amongst the employees is allowed to
a. Any assessee
b. A company assessee
c. An assessee which is a company or cooperative society

70. Interest on capital of or loan from partner of a firm is allowed as deduction to the firm to the extent of:
a. 18% p.a.
b. 12% p.a. even if it is not mentioned in partnership deed
c. 12% p.a. or at the rate mentioned in partnership deed whichever is less.

71. Deduction under section 40(b) shall be allowed on account of salary /remuneration paid to :

a. Any partner
b. Major partner only
c. Working partner only


72. Remuneration paid to working partner shall be allowed as deduction to a firm:
a. In full
b. Subject to limits specified in section 40(b)
c. None of these two

73. A firm business income is nil /negative. It shall still be allowed as deduction on account of remuneration to working partner to the maximum extent of:
a. Actual remuneration paid as specified in partnership deed
b. Rs.50,000
c. Nil

74. For person carrying on profession, tax audit is compulsory, if the gross receipts of the previous year exceeds:

a. Rs.50 lakhs
b. Rs.40 lakhs
c. Rs.10 lakhs


75. Tax audit is compulsory in case a person is carrying on business whose gross turnover/sales/receipts, as the case may be, exceeds:

a. Rs. 10 lakhs
b. Rs. 40 lakhs
c. 1 crore


76. In case an assessee in engaged in the business of civil construction, presumptive income scheme is applicable if the gross receipts paid or payable to him in the previous year does not exceed:

a. Rs.10 lakhs
b. Rs. 40 lakhs
c. Rs. 50 lakhs


77. In the aforesaid case ,the income shall be presumed to be :

a. 5% of gross receipts
b. 8% of gross receipts
c. 10% of gross receipts


78. In case an assessee is engaged in the business of plying hiring or leasing goods carriage, presumption income scheme under section 44AE is applicable if the assessee is the owner of maximum of :

a. 8 goods carriages
b. 10 goods carriages
c. 12 goods carriages


79. In case an assessee is engaged in the business of retail trade, presumptive income scheme is applicable if the total turnover of such retail trade of goods does not exceed:

a. Rs.10 lakhs
b. Rs.30 lakhs
c. Rs.40 lakhs
d. Rs.50 lakhs


80. In the above case the income to be presumed under section 44AF shall be :

a. 8% of total turnover
b. 5% of total turnover
c. 10% of total turnover


81. If the assessee opts for section 44AD or 44AF or 44AE,then the assessee shall:
a. Not be entitled to any deduction under sections 30 to 37
b. be entitled to deduction under sections 30 to 37
c. Not be entitled to deduction under sections 30 to 37except for interest on capital or loan from partner and remuneration to a working partner subject to conditions laid down under section 40(b)

82. The period of holding of shares acquired in exchange of convertible debentures shall be reckoned from:
a. The date of holding of debentures
b. The date of when the debentures were converted into shares
c. None of these two

83. Securities transaction tax paid by the seller of shares and units shall
a. Be allowed as deduction as expenses of transfer
b. Not be allowed as deduction

84. The cost inflation index number of the p.Yr.2005-06 is :

a. 480
b. 497
c. 426
d. 463

85. Conversion of capital asset into stock in trade will result into capital gain of the previous year:
a. In which such conversion took place
b. In which such converted asset is sold or otherwise transferred
c. None of these two

86. Where a partner transfers any capital asset into the business of firm ,the sale consideration of such asset to the partner shall be :
a. Market value of such asset on the date of such transfer
b. Price at which it was recorded in the books of the firm
c. Cost of such asset to the partner

87. Where the entire block of the depreciable asset is transferred after 36 months, there will be:

a. Short-term capital gain
b. Long-term capital gain
c. Short-term capital gain or loss
d. Long-term capital gain or loss


88. In the case of compulsory acquisition, the indexation of cost of acquisition or improvement shall be done till the :
a. Previous year of compulsory acquisition
b. In which the full compensation received
c. In which part or full consideration is received

89. If good will of a profession which is self generated is transferred, there will:

a. Be capital gain
b. Not be any capital gain
c. Be a short-term capital gain


90. Exemption under section 54 is available to :

a. All assesses
b. Individuals only
c. Individual + HUF.


91. The exemption under section 54 ,shall be available:
a. To the extent of capital gain invested in the HP
b. Proportionate to the net consideration price invested
c. To the extent of amount actually invested

92. The exemption u/s 54B, is allowed to :

a. Any assessee
b. Individual only
c. Individual or HUF


93. For claiming exemption under section 54B the assessee should acquire:

a. Urban agricultural land
b. Rural agricultural land
c. Any agricultural land


94. New assets acquired for claiming exemption u/s 54, 54B or 54D,if transferred within 3 years, will result in:

a. Short-term capital gain
b. long-term capital gain
c. ST or LTCG depending upon original transfer


95. Loss from a speculation business of a particular A. Yr. can be set off in the same A. Yr. from:
a. Profit and gains from any business
b. Profit and gains from any business other then speculation business
c. Income of speculation business
96. Loss under the head capital gain in a particular assessment year can:
a. Be set off from other head of income in the same assessment year.
b. Be carried forward
c. Neither be set off nor carried forward

97. The loss is allowed to be carried forward only when as assessee has furnished:
a. Return of loss
b. Return of loss before the due date mentioned u/s 139(1)
c. Or not furnished the return of loss

98. Loss under the head income from house property can be carried forward:
a. Only if the return is furnished before the due date mentioned u/s 139(1)
b. Even if the return is not furnished
c. Even if the return in furnished after the due date

99. Deduction u/s 80C in respect of LIP, Contribution to provident fund, etc. is allowed to :
a. Any assessee
b. An individual
c. An individual or HUF
d. An individual or HUF who is resident in India

100. Deduction under section 80C is allowed from:
a. Gross total income
b. Total income
c. Tax on total income

101. An assessee has paid life insurance premium of Rs.25,000 during the previous year for a policy of Rs.1,00,000.He shall:

a. Not be allowed deduction u/s 80C
b. Be allowed Deduction u/s 80C to the extent of 20% of the capital sum assured i.e.Rs.20,000
c. Be allowed Deduction for the entire premium as per the provisions of section 80C

102. For claiming Deduction u/s 80C, the payment or deposit should be made:
a. Out of any income
b. Out of any income chargeable to income tax
c. During the current year out of any source

103. Deduction under section 80C shall be allowed for :
a. Any education fee
b. Tution fee exclusive of any payment towards any development fee or donation or payment of similar nature
c. Tution fee and annual charges

104. Deduction under section 80CCC is allowed to the extent of :

a. Rs. 20,000
b. Rs. 10,000
c. Rs. 40,000


105. Deduction under section 80D in respect of medical insurance premium is allowed to:
a. Any assessee
b. An individual or HUF
c. Individual or HUF who is resident in India
d. Individual only

106. Deduction u/s 80D is allowed if the premium is paid to :
a. Life insurance Corporation
b. General insurance Corporation or any other insurer
c. Life insurance or General insurance corporation

107. The payment for Insurance premium under section 80D should be paid:

a. In cash
b. By cheque
c. Cash/by cheque

108. The quantum of deduction allowed under section 80D shall be limited to:

a. Rs.6,000
b. Rs.10,000
c. Rs. 40,000


109. Deduction U/s 80G on account of donation is allowed to:

a. A business assessee only
b. Any assessee
c. Individual or HUF only


110. The maximum deduction u/s 80GG shall be limited to:

a. Rs. 1,000 p.m.
b. Rs. 2,000 p.m.
c. Rs. 3,000 p.m.



111. Deduction u/s 80GGA in respect of certain donation for scientific reseach or rural development is allowed to:
a. any assessee
b. non corporate business assessee
c. an assessee whose income does not include PGBP income.

112. Deduction under section 80DD shall be allowed:
a. To the extent of actual expenditure/deposit or Rs.40,000 whichever is less
b. For a sum of Rs.50,000 irrespective of actual expenditure or deposit
c. For a sum of Rs.40,000 irrespective of any expenditure incurred or actual deposited

113. The deduction u/s 80E is allowed for repayment of interest to the extent of :

a. Rs.25,000
b. Rs.40,000
c. Any amount repaid


114. The quantum of deduction allowed u/s 80U is :

a. Rs. 40,000
b. Rs. 50,000
c. Rs. 60,000


115. A circular of the CBDT u/s 119 of the Income tax Act 1961.
a. Can override or detract from the Act
b. Cannot override or detract from the Act

116. The circulars issued by CBDT are binding on:

a. Assessee
b. Income-tax Authorities
c. Both the above


117. As per Sec.139(1), a company shall have to file return of income:
a. When its total income exceeds Rs.50,000
b. When its total income exceeds the maximum amount which is not chargeable to income tax
c. In all cases irrespective of any income or loss earned by it.

118. If the TI of an assessee does not exceed the maximum exemption limit, it will be still obligatory for him to file return of income if he:
a. Satisfies any one out of six economic indicators
b. Satisfies any two out of six economic indicators
c. Resides in such area as may be specified.
d. Resides in such area as may be specified by the board and satisfies any 1 of the 6 economic indicators.

119. One of the six economic indicators for filling obligatory return of income is occupation of immovable property exceeding a specified floor areas:
a. By way of ownership
b. By way of ownership or tenancy
c. By way of ownership or tenancy or otherwise

120. The last date of filing the return of income u/s 139(1) for A. Yr. 2006-07 in case of a company assessee is

a. 30th November of the assessment year
b. 31st October of the assessment year
c. 31st march of the assessment year


121. The last date of filing the return of income u/s 139(1) for assessment year 2006-07 in case of a non corporate business assessee whose accounts are not liable to be audited shall be:

a. 31st July of the assessment year
b. 30th June of assessment year
c. 31st October of the assessment year


122. For the P.Y. 2005-06 the business income of the assessee before providing C.Yr. depreciation of Rs. 3,50,000 is Rs. 1,50,000. His due date of return was 31-10-2006 but he submitted the return on 16-12-2006, the assessee in this case:
a. Be allowed to carry forward unabsorbed depreciation of Rs. 2,00,000
b. Not allowed to carry forward unabsorbed depreciation of Rs.2,00,000

123. K finds some mistake in the return of income submitted by him on 05-06-2005 for assessment year 2005-06, he wishes to revised such return. No assessment has been done in this case. K can revise such return till:

a. 31-03-2006
b. 31-03-2007
c. 31-03-2008


124. The notice under section 143(2) must be served within:
a. 12 months from the date of filing of return
b. 12 months from the due date of filing the return u/s 139(1) or from the date of filing of return of income.
c. 12 months from the end of the month in which the return was furnished.

125. Time limit for completion of asst. u/s 143/144 shall be:
a. Four years from the end of the relevant assessment year in which income was first assessable.
b. Two years from the end of the relevant assessment year in which income was first assessable.
c. Two years from the end of the month in which the return was so furnished.

126. The time limit for completion of assessment/reassessment u/s 147 shall be:
a. One year from the end of financial year in which notice u/s 148 was served on the assessee
b. Two years from the end of the financial year in which notice u/s 148 was served on the assessee
c. Four years from the end of the financial year in which notice u/s 148 was served on the assessee

127. The amendment of an order u/s 154 can be made:
a. Within 4 years from the date when the order sought to be amended was passed
b. Within 4 years from the date of receipt of such order by the assessee
c. Within 4 years from the end of the F.Y, in which the order sought to be amended was passed.

128. The first appeal against the order the assessing officer lies with:
a. Deputy commissioner (Appeals)
b. Commissioner appeals
c. Appellate Tribunal

129. The first appeal can be filed by:
a. The assessee only
b. Assessing officer only
c. Either the assessee or the assessing officer

130. If the assessee is not satisfied with any order passed by the assessing officer, he can:
a. File appeal to commissioner (Appeal)
b. Apply for revision to the CIT u/s 264
c. Either file appeal or apply for revision u/s 264
d. File appeal as well as apply for revision.
131. Revision u/s 263 is to be done by the commissioner
a. On his own motion
b. On the request of the assessee
c. On the request of the assessing officer
d. On his own motion or on the request of the assessee or the assessing officer

132. The time limit for passing an order of revision under section 263 by the commissioner of Income-tax, where the same is to give effect to a direction by the High Court is:
a. Two years from the date of direction
b. Three years from the date of direction
c. Two years from the end of the financial year in the direction is given
d. There is no time limit.


ANSWERS

1. c 2. b 3. c 4. d 5. b 6. c 7. d 8. c 9. a 10. a 11. a 12. c 13. a 14. a

15. b 16. b 17. c 18. c 19. c 20. a 21. b 22. a 23. c 24. b 25. b 26. a 27. b 28. a

29. d 30. d 31. c 32. a 33. a 34. b 35. a 36. a 37. b 38. b 39. a 40. c 41. a 42. b

43. a 44. b 45. a 46. c 47. b 48. a 49. b 50. b 51. c 52. c 53. c 54. b 55. c 56. c

57. c 58. b 59. c 60. b 61. c 62. b 63. b 64. c 65. a 66. c 67. b 68. b 69. b 70. c

71. c 72. b 73. b 74. c 75. b 76. b 77. b 78. b 79. c 80. b 81. c 82. b 83. b 84. b

85. b 86. b 87. c 88. a 89. b 90. c 91. a 92. b 93. c 94. a 95. c 96. b 97. b 98. c

99. c 100. a 101. b 102. b 103. b 104. b 105. b 106. b 107. b 108. b 109. b 110. b 111. a

112. b 113. c 114. b 115. b 116. b 117. c 118. d 119. c 120. b 121. a 122. a 123. b 124. c

125. b 126. a 127. c 128. b 129. a 130. c 131. a 132. d