In Income Tax assessment, uncommuted monthly pension received on retirement is treated as:

T Ltd. established a unit in an SEZ during FY 2014-15 (AY 2015-16). For AY 2023-24 (which is its 9th year of operation), the profit of the SEZ unit is ₹ 18,00,000, export sales are ₹ 70,00,000, and local sales are ₹ 10,00,000. Assuming 50% of export profits are eligible for deduction under Section 10AA in the second 5-year block, what is the allowable deduction under Section 10AA?

Which of the following statements regarding E-filing of income tax returns in India are NOT true? (i) Taxpayers can view the live status of their filed returns online. (ii) E-filing is mandatory for individual residents only if their total income exceeds ₹ 5,00,000. (iii) E-filing of tax returns is mandatory for all companies. (iv) E-filed returns cannot be treated as defective by the Assessing Officer under Section 139(9).