Income Tax - Qus from clubbing

Pankaj gifted an amount of Rs. 3,00,000 to his wife, Pinky and Rs. 2,00,000 to his daughter, Rinky aged 20 years, on st April 2020. Both Pinky and Rinky invested the amounts on the same date in Government of India 11% Taxable Bonds. The interest accrues yearly and is reinvested in the same bonds. Determine what will be the amount taxable in hands of Pinky for A.Y. 2024-25.

(a) Rs. 4,473

(b) Rs. 12,132

(c) Rs. 33,000

(d) Rs. 36,630

Ans.(b) Rs. 12,132

HOW?