Which of the following is true regarding Union Budget 2023?
A. TDS rate has been reduced to 20% from 30% on taxable withdrawal of EPF.
B. The capital gains tax exemption under Section 54 to 54F is restricted to Rs. 10 crores.
C. Net winnings from online gaming will be taxed at 30%.
D. Donations made to Jawaharlal Nehru Memorial Fund will not be eligible for 80G deductions.
E. Any amount received by an Agniveer or their nominee from the Agniveer Corpus Fund will be fully taxable.
1
Only A, B and E
2
Only A, B, C and E
3
Only A, B, C, and D
4
All A, B, C, D and E