69. Which of the following statements is not true with respect to A.Y. 2021-22? (a) No exemption under section 80TTA would be available to resident senior citizens (b) (c) Share of profit will not be exempt in the hands of partner, if firm claims exemption of income under section 10AA Long term capital gains of 90,000 on STT paid listed equity shares would not be subject to income-tax under section 112A Exemption under section 10(32) on income of minor child is allowed for more than two children also (d)