Taxman's Test: Nailed it, sort of

AILET prep is a rollercoaster, and I still can't believe how much I have to learn. Here's my last mock test experience: Taxation section - 80 ques, 60 mins. I managed 40 ques correct, but my weak areas are clear - Section 68 to 72 of Income-tax Act, 1961. Those deductions and allowances are a mess.

Q 24 - 'Assessee A receives a gift of shares from his friend B. The FMV is ₹ 10 lakhs, whereas the cost of acquisition is ₹ 5 lakhs. What is the income from this transaction?' My answer was correct - ₹ 5 lakhs. But Q 56 - 'Which of the following Sections of the Income-tax Act deals with Tax evasion?' Stumped me. I chose wrongly.