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easyMCQCUET Accountancy 2025 22 May Shift 12026Accountancy
1 mark

The following elements are important for salary computation and its payment:(A) Grade Pay (GP)
(B) Dearness Allowance (DA)
(C) Transport Allowance (TRA)
(D) Goods and Service Tax (GST)Choose the correct answer from the options given below:

  1. A
    (A), (B) and (D) only
  2. B
    (A), (B) and (C) only
  3. C
    (A), (B), (C) and (D)
  4. D
    (B), (C) and (D) only

Solution & Step-by-step Explanation

Elements required for compiling employee salaries include components of basic pay and allowances such as Grade Pay (A), Dearness Allowance (B), and Transport Allowance (C). GST (D) is an indirect tax applied on supply chains of goods and services and has no relationship with individual employee internal salary computation.

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The following elements are important for salary computation and its payment:(A) Grade Pay (GP)
(B) Dearness Allowance (DA)
(C) Transport Allowance (TRA)
(D) Goods and Service Tax (GST)Choose the correct answer from the options given below:
A
(A), (B) and (D) only
B
(A), (B) and (C) only
C
(A), (B), (C) and (D)
D
(B), (C) and (D) only

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