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Question

Fill up the blank (3):

A
Sanctions
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B
Refunds
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C
Fees
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D
Fines
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Solution

The correct option is A Fines
Option D: 'Fines' refers to the 'sum of money paid as penalty by the court of law or any such authority'. Here it refers to the money that must be paid in addition to the 20,000 rupees as the payment of taxes has been delayed.
Hence this word completes the sentence in meaning and option D is correct.
Option A: 'Sanctions' are 'threatened penalties for disobeying laws or rules'. It does not refer to delay of tax payment.
Option B: 'Refunds' refers to 'the repayment of money to a customer'. It does not refer to the taxes mentioned.
Option C: 'Fees' refers to 'money paid in exchange for advice or services'.
These words are not relevant in meaning and context. Hence options A, B and C are wrong.

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