Explanation:

An individual is treated as a resident in India if he stays in India for c) 182 days or more during the relevant previous year. This establishes the residential status of an individual for taxation purposes.

Explanation:

Any short-term capital gains arising from the sale of equity shares allotted under ESOP on which STT has been paid shall be taxable at the rate of b) 15%. This rate is applicable for gains arising from transactions executed on recognized stock exchanges.

Explanation:

All of these are included in ‘Capital Asset’. Capital Asset includes movable property, immovable property, leasehold rights, and certain intangible assets.

Explanation:

WACC is the discount rate used in free cash flow to the firm. Weighted Average Cost of Capital (WACC) is used to discount future cash flows to determine the present value of a company.

Explanation:

If a contribution to NPS is made by the employee, the maximum deduction of a) 10% of salary shall be allowed under section 80CCD of the IT act. This deduction is available in addition to the deduction available under Section 80C.

Explanation:

The fixed maturity plans are d) Closed-ended funds having a fixed maturity date. These funds invest in debt instruments with a predefined maturity date, providing investors with a clear investment horizon.

Explanation:

Expenditures such as Security Transaction Tax shall be allowed for deduction on a presumptive basis to compute income.

Explanation:

For domestic companies, the surcharge on income between Rs.1 crore and Rs.10 crore is 7%.

Explanation:

Debt-oriented and hybrid ULIPs have different tax treatments; the statement is correct.

Explanation:

Gains from the sale of ESOPs by employees are taxable under the head of Capital Gains.