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Residential Status MCQs
Residential Status 1 / 103 Q1: Residential status is to be determined for: (a) Previous year (b) Assessment year (c) Accounting year (d) All of the above 2 / 103 Q2: Total income is determined on the basis of: (a) Residential status India (b) Citizenship in India (c) None of The above (d) Both The above 3 / 103 Q3: Mr. J was born on 30th August, 1979 in India & he later on took the Citizenship of Australia. Neither his parents nor his grand-parents were born in divided or undivided India. Mr. J, in this case will be: (a) Citizen India (b) Persons of Indian origin (c) A Foreign National (d) None of the above 4 / 103 Q4: Mr. J was born in England; his parents were born in India in 1941. His Grand Parents were born in South Africa in 1915. Mr. J shall be called (a) A person of India origin (b) Citizen India (c) A Foreign National (d) None of These 5 / 103 Q5: Mr. J was born in India in 1989. His father was born in India in 1974 and his mother was born in England in 1976. His Grandfather was born in England in 1944 & his Grandmother was born in South Africa 1946. The parents of Mr. J along with Mr. J took the Citizenship of England in 1995. Mr. J is: (a) A person of India origin (b) Citizen India (c) A Foreign National (d) None of These 6 / 103 Q6: Non-resident is defined under (a) Section 2(30) (b) Section 2(34) (c) Section 2(35) (d) None Of Above 7 / 103 Q7: A individual is said to be resident in India if he complies with— (a) First Basic Conditions Given To u/s6(1) (b) Second Basic Conditions Given To u/s6(1) (c) Both basic condition given u/s6(1) (d) Any of The Basic Conditions Given To u/s6(1) 8 / 103 Q8: In basic conditions given in section 6(1), it is compulsory to stay continuously for 182 days throughout the year: (a) False (b) true 9 / 103 Q9: Once a person is a resident in a previous year, he shall be deemed to be resident for subsequent previous year also: (a) True (b) False 10 / 103 Q10: Mr. J was born in India in 1979 and later on took citizenship of Australia. His parents were born in India in 1949. His Grandfather was born in Rawalpindi in 1916 but his Grandmother was born in London in 1920. Mr. J will be: (a) A non-citizen of India (b) Person of Indian origin (c) Foreign national (d) All of the above 11 / 103 Q11: Mr. J is Citizen of India and left India for USA on 16/8/2020 for doing business meetings on behalf of his employer, which is an India company, for exporting goods to USA. He came back to India on 15/9/2020. He has been resident in India for past 10 years. For the AY 2021-2022 i.e. PY 2020-2021 Mr. J shall be: (a) Resident and ordinarily resident India (b) Resident but not ordinarily India (c) Non-resident in India (d) Non-citizen India 12 / 103 Q12: Mr. J is a citizen of India and is employed on an Indian ship. During, the AY 2021-2022 i.e. PY 2020-2021 he leaves for Germany on 15/9/2020 and did not return during the year. He had been non-resident for past 3 years. Earlier to that he was permanently in India. For the AY 2021-2022 i.e. PY 2020-2021, Mr. J shall be: (a) ROR in India. (b) NOR in India. (c) NR in India. (d) Non-citizen India 13 / 103 Q13: Mr. J a person of India origin visited India on 5/2/2021 and plans to stay here for 210 days. During 4 years prior to the AY 2021-2022 i.e. PY 2020-2021, he was in India for 950 days. Earlier to that he was never in India. For the AY 2021-2022 i.e. PY 2020-2021, Mr. J shall be: (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 14 / 103 Q14: Mr. J a foreign national comes to India on 5/10/2020 for 210 days. This is his first visit to India and before this he never visited India. Mr. J in this case shall be: (a) ROR in India (b) NR inIndia (c) NOR in India (d) None o fthe above 15 / 103 Q15: Mr. J is a foreign national but a person of India origin. He visited India during the AY 2021-2022 i.e. PY 2020-2021 for 81 days. During four preceding previous years he was in India for 400 days, Mr. J shall be: (a) ROR in India (b) NR in India (c) NOR in India (d) None of the above 16 / 103 Q16: Mr. J an Indian citizen, who is appointed as Tax consultant (free liaison) by a reputed company of USA and leaves India for the first time on 13/9/2019. During the PY 2020-2021, he comes to India on a visit for 175 days. Determine residential status of Mr. J for AY 2021-2022 i.e. PY 2020-2021. (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 17 / 103 Q17: Mrs. Sunita Williams (citizen of USA), a famous astronaut, comes to India on 31/10/2020 to visit her grandmother who was born in Gujarat in 1935. She stays in India till 26/1/2021 and then leaves for USA. Her residential status for the AY 2021-2022 i.e. PY 2020-2021 will be. (a) Person of Indian origin (b) NOR in India (c) ROR in India (d) Non resident 18 / 103 Q18: Mr. J is a foreign cricketer and has been coming to India for 100 days every year since 2012-2013. Determine his residential status for the AY 2021-2022 i.e. PY 2020-2021. (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 19 / 103 Q19: Determine the residential status of Mr. J who is citizen of Australia, for the AY 2021-2022 i.e. PY 2020-2021 who stays in India as follows: (a) Indian citizen (b) ROR inIndia (c) NOR inIndia (d) NR in India 20 / 103 Q20: Mr. J is a citizen of Australia and has been staying in India since 1/1/2014. He leaves India on 16/7/2020 to visit Australia and returns on 4/1/2021. Determine his residential status for the AY 2021-2022 i.e. PY 2020-2021 (a) ROR in India (b) NOR in India (c) NR in India (d) Person of Indian origin 21 / 103 Q21: If Anirudh has stayed in India in the AY 2021-2022 i.e. PY 2020-2021 for 181 days, and he is non-resident in 9 out of 10 years immediately preceding the current previous year and he has stayed in India for 365 days in all in the 4 years immediately preceding the current previous year and 420 days in all in the 7 years immediately preceding the current previous year, his residential status for the AY 2021-2022 i.e. PY 2020-2021 would be (a) ROR in India (b) NOR in India (c) NR in India (d) Cannot Be Ascertained With The Given Information 22 / 103 Q22: Mr. J is a person of Indian origin and comes to India on 29/10/2020 and plans to stay here for 185 days. During 4 years prior to PY 2019-2020 he was in India for 750 days. Earlier to that he was never in India. For AY 2021-2022 i.e. PY 2020-2021 he shall be: (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 23 / 103 Q23: Mr. J is a citizen of India left India for France on 6/8/2020 for booking orders on behalf of an Indian company for exporting goods. He came back to India on 5/10/2021. He had been resident in India for the past 10 years. For AY 2021-2022 i.e. PY 2020-2021 he shall be: (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 24 / 103 Q24: Mr. J is a citizen of India and is working as a crew member on an Indian ship. During the AY 2021-2022 i.e. PY 2020-2021 he leaves India for Germany on 15/9/2020 for holidays and returned on 1/4/2021. He had been non-resident for the past 3 years. Earlier to that he was permanently in India. For AY 2021-2022 i.e. PY 2020-2021 he shall be— (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 25 / 103 Q25: Under the Income-Tax Act, the incidence of taxation depends on— (a) The Citizenship Of The Taxpayer (b) The Age Of The Taxpayer (c) The Residential Status Of The Tax-payer (d) The Gender Of The Taxpayer 26 / 103 Q26: Mr. J, an Indian citizen, who is living in Delhi since 1980, left for Japan on 1st July, 2018 for employment. He came back to India on 1st January, 2021 on a visit and stayed for 4 months. His residential status for the AY 2021-2022 i.e. PY 2020-2021 would be— (a) ROR in India (b) NOR in India (c) NR in India (d) Resident 27 / 103 Q27: Mr. J who was born and brought up in India left for employment in Dubai on 20/8/2020. His residential status in respect of the AY 2021-2022 i.e. PY 2020-2021 would be: (a) ROR in India (b) NR in India (c) NOR in India (d) None of the above 28 / 103 Q28: Mr. J, an Indian citizen, left India for UK on 1/9/2020 to do job there. His residential status for AY 2021-2022 i.e. PY 2020-2021 would be (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 29 / 103 Q29: An Indian company deputes its employee Mr. J to the UK for a period of two years starting from 1/7/2020 and he leave India for the first time in his life. Income tax authorities contended that Mr. J is not unemployed at the time of leaving India, hence the provisions of 60 days stay in India would be applicable and therefore Mr. J is a resident in India. Decide whether he is. (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 30 / 103 Q30: Under the Income-Tax Act, the incidence of taxation depends on— (a) The Citizenship Of The Taxpayer (b) The Age Of The Taxpayer (c) The Residential Status Of The Tax-payer (d) The Gender Of The Taxpayer 31 / 103 Q31: Remuneration for rendering services on a foreign ship is not taxable in India in the case of (a) A resident (b) A non-resident whois nota citizen of India (c) Not Ordinarily Resident (d) A citizen of India 32 / 103 Q32: Every financial year, the residential status of an assesses— (a) May change (b) Will Certainly Change (c) Will Not Change (d) None of the above 33 / 103 Q33: Total income of a person is determined on the basis of his (a) Residential status India (b) Citizenship in India (c) Both (a) and (b) above (d) None of the above 34 / 103 Q34: The following additional conditions are to be satisfied by a person to be resident and ordinarily resident in India (a) He is a resident in at least any 2 out of the 10 previous year immediately preceding the relevant previous year (b) He has been in India for 730 days or more during the 7 previous years immediately preceding the relevant previous year (c) Both (a) and (b)of above (d) None of the above 35 / 103 Q35: Mr. J is a foreign citizen. His father was born in Delhi in 1951 and mother was born in England in 1950. His grandfather was born in Delhi in 1922. Mr. J visited India to see Taj Mahal and other historical places. He came to India on 1st November, 2020 for 200 days. He has never come to India before. His residential status for AY 2021-2022 i.e. PY 2020-2021 will be (a) NR in India (b) NOR in India (c) ROR in India (d) None of the above 36 / 103 Q36: Mr. J is a software engineer at ABC Ltd. left India on 10th August, 2020 for the treatment of his wife. This is first time he and his wife have left India. For Income-tax purpose residential status of Mr. J for the AY 2021-2022 i.e. PY 2020-2021 will be (a) ROR in India (b) NR in India (c) NOR in India (d) Cannot Be Determined From The Given Information 37 / 103 Q37: Mr. J who was born and brought up in India left for employment in Dubai on 20th August, 2020. His residential status in respect of the AY 2021-2022 i.e. PY 2020-2021 would be: (a) ROR in India (b) NR in India (c) NOR in India (d) None of the above 38 / 103 Q38: Mr. J, an Indian citizen, left India for U.K. on 1st September, 2020 to take up a job there. His residential status for AY 2021-2022 i.e. PY 2020-2021 would be— (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 39 / 103 Q39: Mr. J born and brought up in India left for employment in Belgium on 31/10/2020. He has never gone out of India, previously. What in his residential status for the AY 2021-2022 i.e. PY 2020-2021? (a) NR in India (b) NOR in India (c) ROR in India (d) Indian Citizen 40 / 103 Q40: Once a person is resident for a source of income in a particular previous year, he shall be deemed to be resident for all other sources of income in the same previous year: (a) True (b) False 41 / 103 Q41: No person other than Individual or HUF can be resident but not ordinarily resident in India: (b) False (a) True 42 / 103 Q42: J Ltd., is an Indian company whose place of effective management (POEM) of business affairs is situated outside India. J Ltd., shall be regarded as (a) Resident India (b) NR in India (c) NOR in India (d) ROR of India 43 / 103 Q43: J Ltd., is registered in Australia and has head office in Australia. Place of Effective Management (POEM) of its business affairs is situated in India. J Ltd., shall be: (a) Resident India (b) NR in India (c) NOR in India (d) ROR of India 44 / 103 Q44: Karta of one HUF is non-resident in AY 2021-2022 i.e. PY 2020-2021 and therefore: (a) HUF will be non-resident (b) HUF can be still resident of India (c) HUF will be resident of India (d) None of the above 45 / 103 Q45: A Foreign Company is said to be resident in India if: (a) It has all directors resident in India (b) It has all share holders resident in India (c) It has Place of Effective Management in India (d) It has an Indian company as a subsidiary company 46 / 103 Q46: The Company can be ROR or NOR (a) True (b) False 47 / 103 Q47: J Ltd. is registered in India but it has Place of Effective Management in Nepal. D Ltd. is registered in Nepal but it has Place of Effective Management in India. Choose the correct answer: (a) J Ltd. is resident of India but D Ltd. is non-resident of India (b) J Ltd. is non-resident of India but D Ltd. is resident of India (c) J Ltd. is resident of India and D Ltd. is resident of India (d) J Ltd. is non-resident of India and D Ltd. is non-resident of India 48 / 103 Q48: An foreign company would: (a) be resident in India if its Place of Effective Management is in India (b) be resident in India if its Place of Effective Management is outside India (c) be resident in India if all of its share holders are resident of India (d) be resident in India if all of its directors are resident of India 49 / 103 Q49: Determine the residential status of a HUF if HUF's control and management is wholly situated in India and Karta of HUF is a non-resident in India for that previous year. (a) ROR in India (b) NOR in India (c) NR in India (d) ROR or NOR in India 50 / 103 Q50: Residential status of a company is determined under: (a) Section 6(4) (b) Section 6(1) (c) Section 6(6) (d) Section6(3) 51 / 103 Q51: HUF is situated in Delhi whose Karta is Mr. J. Mr. J has been in India since 1/1/2016 and before that he was in UK. Mr. J takes all decisions regarding the working of HUF in India. Determine residential status of HUF for the AY 2021-2022 i.e. PY 2020-2021. (a) NOR in India (b) ROR in India (c) Indian citizen (d) None of the above 52 / 103 Q52: HUF is situated in Mumbai. Its karta is Mr. J. who is of 95 years of age has delegated power to his eldest son Mr. Y. Mr. J. is in USA for his medical treatment and left India for the first time on 18/9/2019. Mr. Y has full controls over affairs of HUF. Mr. Y excises partial control from India and partially from Nepal. Calculate residential status of HUF and Karta Mr. J for the AY 2021-2022 i.e. PY 2020-2021 (a) HUF is resident, Mr. J is non resident (b) HUF is non-resident,Mr.J is non resident (c) HUF is resident and ordinary resident; Mr. J is nonresident (d) HUF is resident and ordinary resident, Mr.J is resident and ordinary resident 53 / 103 Q53: Reliance limited is a company incorporated in India and which has its registered office in Mumbai. For the AY 2021-2022 i.e. PY 2020-2021 its Place of Effective Management is in Nepal. Determine its residential status for the AY 2021-2022 i.e. PY 2020-2021. (a) Non Resident (b) Resident and ordinary resident (c) Resident and not ordinary resident (d) Resident of India 54 / 103 Q54: A foreign Company having no Indian citizen/resident of India as shareholder has shot a TV film entirely on Indian locations. The film is to be telecast exclusively in the foreign countries. But it has also agreed with the Government of India to give the rights of telecast in India, free of charge. Whether the above transaction will rise to income which will be deemed to accrue or arise in India. (a) Yes (b) No 55 / 103 Q55: A company would be a resident in India for the AY 2021-2022 i.e. PY 2020-2021 if (a) it is an Indian company (b) during the year, majority of its directors are resident in India (c) it is not an Indian company but during the year its place of effective management is in India (d) both (a) and (c) 56 / 103 Q56: A company is considered to be resident if— (a) It is an Indian Company (b) During the previous year foreign company’s place of effective management is situated in India (c) (a) & (b) both (d) Any of the above of (a) or (b) 57 / 103 Q57: Which of the following may be a ‘Resident but not ordinarily resident’ in India (a) Partnership firm (b) Joint stock company (c) Association of persons (d) Hindu Undivided Family 58 / 103 Q58: If Karta is resident and ordinarily resident in India but control and management of HUF is situated partly outside India in the previous year, the HUF is – (a) ROR in India (b) NOR in India (c) NR in India (d) Resident 59 / 103 Q59: Residential status of an Indian company is resident in India for the year— (a) If the place of effective management is wholly in India (b) If part of the effective management in India (c) Regardless of the place of effective management (d) If it is listed on recognized stock exchange 60 / 103 Q60: HUF of Mr. J consisting of himself, his wife and 2 sons is assessed to income-tax. The residential status of HUF would be non-resident, when – (a) The management and control of its affairs is wholly in India (b) The management and control of its affairs is wholly outside India (c) The status of karta is non-resident for that year (d) When majority of the members are non-residents 61 / 103 Q61: J Ltd. is an Indian company. It carries its business in Delhi and London. The place of effective management of the company is situated in London. More than 85% of its business income is from the business in England. If so, its residential status will be— (a) ROR in India (b) NR in India (c) NOR in India (d) Resident 62 / 103 Q62: A company incorporated outside India having its place of effective management fully situated in India in the previous year will be treated as— (a) ROR in India (b) NOR in India (c) NR in India (d) Resident 63 / 103 Q63: Mr. J (age 55) is Karta of HUF doing textile business at Nagpur. Mr. J is residing in Dubai for the past 10 years and visited India for 20 days every year for filing the Income tax return of HUF. His two major sons take care of the day to day affairs of the business in India. The residential status of HUF for the AY 2021-2022 i.e. PY 2020-2021 is: (a) NR in India (b) ROR in India (c) NOR in India (d) None of the above 64 / 103 Q64: Incomes which accrue or arise outside India but are received directly in India are taxable in case of: (a) ROR in India. (b) ROR as well as NOR in India (c) NR in India (d) All type of assesses 65 / 103 Q65: Income deemed to accrue or arise in India is taxable in case of: (a) ROR in India (b) ROR as well as NOR in India (c) NR in India (d) All type of assesses 66 / 103 Q66: Income which accrue or arise outside India from business controlled from India is not taxable in India case of: (a) ROR in India (b) NOR in India (c) NR in India (d) All of the above 67 / 103 Q67: Income which accrue or arise outside India and also received outside India is taxable in case of: (a) ROR in India (b) NOR in India (c) ROR as well as NOR in India (d) NR in India 68 / 103 Q68: Dividend (amount is less than Rs.10 lakhs) paid by an Indian company outside India is (a) Taxable in the hands of the recipient shareholder (b) Exempt in the hands of recipient shareholder (c) Taxable in the hands of the company and exempt in the hands of the recipient shareholder (d) Neither taxable for the recipient nor for the company 69 / 103 Q69: Where a non-resident has any income from a business connection in India, such income: (a) Shall be Taxable in India as it accrues in India. (b) Shall be Taxable in India as it is deemed to accrue or arise in India (c) Shall not be Taxable as it accrues or arise outside India (d) Shall not be taxable as it is a foreign income 70 / 103 Q70: Where a non-resident has a business connection in India but its operation is confines to purchase of goods in India for the purpose of export, such income shall (a) Be taxable in India as it is deemed to accrue or arise in India (b) Not taxable in India as it shall not be deemed to accrue or arise in India (c) Be taxable as it is accrue or arise in India (d) Not taxable as it is a foreign income 71 / 103 Q71: Royalty paid by a resident in India to a non-resident outside India— (a) Shall be taxable in India unless it is paid for the acquisition of any right/ information/ property used for the purpose of business or profession carried on outside India. (b) Shall be taxable in India whether such right/ information/ property used for the purpose of carrying on business or profession in India or outside India. (c) Shall not be taxable in India. (d) Always taxable in India 72 / 103 Q72: Fee for technical services paid outside India by a non-resident in India to a non-resident in India shall— (a) Never taxable in India (b) Always taxable in India (c) Taxable in India provided the know-how, for which royalty was paid, was used for the purpose of carrying on any business or profession in India (d) None of the above 73 / 103 Q73: Interest payable outside India by a non-resident in India to a non-resident in India shall— (a) Never taxable in India (b) Always taxable in India (c) Taxable in India provided the interest is paid in respect or money borrowed and used for investing in stock market in India (d) Taxable in India provided the interest is paid in respect or money borrowed and used for a business or profession carried on in India. 74 / 103 Q74: Income deemed to be received in India is given under section: (a) section 10 (b) section 7 (c) section 12 (d) section 5 75 / 103 Q75: Salary payable by a foreign company to an Indian citizen for services rendered outside India is an income, which is deemed to accrue or arise in India. (a) True (b) False 76 / 103 Q76: Salary payable by the Government of India to an Indian citizen who is non-resident in India for service rendered outside India is not taxable in India. (a) True (b) False 77 / 103 Q77: Dividend upto Rs.10 lakhs paid by an Indian company outside India is: (a) Taxable in India in the hands of the recipient share holder and not taxable for company (b) Taxable in the hands of the company and exempt in the hands of the recipient shareholder (c) It is not an income and thus not taxable (d) None of the above 78 / 103 Q78: Income accrued outside India and received outside India is taxable in case of: (a) ROR in India (b) NOR in India only (c) NR in India only (d) ROR, NOR and NR in India 79 / 103 Q79: Profits of Rs.1,00,000 for the year PY 2019-2020 of a business in Australia remitted to India during the PY 2020-2021 (not taxed earlier) would be: (a) Taxable in India for ROR only (b) Not taxable in India for all (ROR, NOR and NR) (c) Taxable in India for all (ROR, NOR and NR) (d) Taxable only for NOR and NR 80 / 103 Q80: Salary of a non-resident received for the period in which he is working in India is not taxable (a) True (b) False 81 / 103 Q81: Dividend of Rs.5,000 was received from foreign company, outside India by a Resident and Ordinary Resident of India, out of which Rs.4,000 is remitted to India. Income taxable in India will be (a) Rs. 1,000 (b) Rs. 4,000 (c) Rs. 5,000 (d) nil 82 / 103 Q82: Determine the taxable income of Mr. J if he is ROR. (a) Rs. 2,84,000 (b) Rs. 2,52,000 (c) Rs. 3,24,000 (d) Rs. 3,12,000 83 / 103 Q83: Determine the taxable income of Mr. J if he is NOR (a) Rs. 2,00,000 (b) Rs. 2,12,000 (c) Rs. 2,84,000 (d) Rs. 2,62,000 84 / 103 Q84: Determine the taxable income of Mr. J if he is NR. (a) Rs. 1,22,000 (b) Rs. 2,12,000 (c) Rs.1,82,000 (d) Rs.1,32,000 85 / 103 Q85: Determine the taxable income of Mr. J if he is ROR. (a) Rs. 4,05,000 (b) Rs. 3,35,000 (c) Rs. 4,45,000 (d) Rs. 4,10,000 86 / 103 Q86: Determine the taxable income of Mr. J if he is NOR (a) Rs. 2,25,000 (b) Rs. 2,55,000 (c) Rs. 1,65,000 (d) None of the above 87 / 103 Q87: Determine the taxable income of Mr. J if he is NR. (a) Rs. 2,55,000 (b) Rs. 1,65,000 (c) Rs. 2,00,000 (d) Rs. 2,25,000 88 / 103 Q88: Raman was employed in Hindustan Lever Ltd. He received a salary of Rs.40,000pm from 1/4/2020 to 27/9/2020. He resigned and left for Dubai for the first time on 1/10/2020 and got salary of rupee equivalent of Rs.80,000pm from 1/10/2020 to 31/3/2021. His salary for October to December 2020 was credited in his Dubai bank account and the salary for January to March 2021 was credited in his Bombay account directly. He is liable to tax in respect of— (a) Income received in India from Hindustan Lever Ltd; (b) Income received in India and in Dubai; (c) Income received in India from Hindustan Lever Ltd. and income directly credited in India; (d) Income received in Dubai 89 / 103 Q89: Income accruing in London and received there is taxable in India in the case of (a) ROR in India (b) both ROR and NOR (c) both resident and non-resident (d) non-resident in India 90 / 103 Q90: Incomes which accrue or arise outside India but received directly in India are taxable in case of— (a) ROR in India (b) both ROR and NOR (c) non-resident in India (d) All the above 91 / 103 Q91: Income earned from a contract negotiated by an agent in India in the name of a non-resident but approved by such non-resident shall: (a) be taxable in India as such income is deemed to accrue or arise in India (b) not be taxable in India as there is no business connection in India (c) be taxable in India only if it is received in India (d) be taxable in India as such income accrues or arises in India 92 / 103 Q92: Fees for technical services paid by the Central Government will be taxable in case of— (a) ROR in India (b) both ROR and NOR (c) non-resident in India (d) All the above 93 / 103 Q93: Short term capital gains on sale of shares of an Indian private limited company but received in Australia is taxable in case of— (a) ROR in India (b) both ROR and NOR (c) non-resident in India (d) All the above 94 / 103 Q94: Income from a business in Canada, controlled from Canada is taxable in case of (a) ROR in India (b) both ROR and NOR (c) non-resident in India (d) All the above 95 / 103 Q95: Dividend Income from Australian company received in Australia in the year 2018, brought to India during the AY 2021-2022 i.e. PY 2020-2021 is taxable in case of— (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 96 / 103 Q96: Income accruing from agriculture in a foreign country is taxable in India for an assesses who is (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 97 / 103 Q97: Foreign income received in India during the previous year is taxable in the case of— (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 98 / 103 Q98: Income earned and received outside India but later on remitted to India, is taxable in the case of (a) All the assesses (b) ROR in India (c) NR in India (d) None of the above 99 / 103 Q99: Past untaxed profit of the Previous Year 2019-2020 brought to India in Previous Year 2020-2021 is chargeable to tax in the AY 2021-2022 in hands of (a) All the assesses (b) Resident and ordinarily resident in India (c) Non-resident in India (d) None of the above 100 / 103 Q100: Mr. J earns the following Income during the PY ended 31st March, 2021. Interest on U.K. Development Bonds (1/4th being received in India): Rs.2,00,000: Profits on sale of a building in India but received in Holland: Rs.2,00,000. The income liable to tax for the AY 2021-2022 i.e. PY 2020-2021 if Mr. J is resident and not ordinarily resident in India, is (a) Rs. 2,50,000 (b) Rs. 4,00,000 (c) Rs. 2,00,000 (d) Rs. 50,000 101 / 103 Q101: Mr. J brought into India, in the previous year, past untaxed income which was earned in U.K. The income will be taxable if Mr. J is— (a) ROR in India (b) NOR in India (c) NR in India (d) None of the above 102 / 103 Q102: Thomas Inc. of Australia borrowed money from various companies in Australia for doing business in India by name ANS Co. Ltd., Mumbai. Thomas Inc. paid interest of Rs.5 lakhs to various lenders. The amount of interest paid: (a) Has accrued in India (b) Is exempt from tax (c) Does not accrue in India (d) Is taxable in Australia 103 / 103 Q103: In the case of an individual being not ordinarily resident, which of the following Income is chargeable to tax in India: (a) Business income accruing outside India (b) Property income accruing outside India (c) Income accruing outside India if it is derived from a business controlled in India (d) Interest income accruing outside India
Residential Status
1 / 103
Q1: Residential status is to be determined for:
2 / 103
Q2: Total income is determined on the basis of:
3 / 103
Q3: Mr. J was born on 30th August, 1979 in India & he later on took the Citizenship of Australia. Neither his parents nor his grand-parents were born in divided or undivided India. Mr. J, in this case will be:
4 / 103
Q4: Mr. J was born in England; his parents were born in India in 1941. His Grand Parents were born in South Africa in 1915. Mr. J shall be called
5 / 103
Q5: Mr. J was born in India in 1989. His father was born in India in 1974 and his mother was born in England in 1976. His Grandfather was born in England in 1944 & his Grandmother was born in South Africa 1946. The parents of Mr. J along with Mr. J took the Citizenship of England in 1995. Mr. J is:
6 / 103
Q6: Non-resident is defined under
7 / 103
Q7: A individual is said to be resident in India if he complies with—
8 / 103
Q8: In basic conditions given in section 6(1), it is compulsory to stay continuously for 182 days throughout the year:
9 / 103
Q9: Once a person is a resident in a previous year, he shall be deemed to be resident for subsequent previous year also:
10 / 103
Q10: Mr. J was born in India in 1979 and later on took citizenship of Australia. His parents were born in India in 1949. His Grandfather was born in Rawalpindi in 1916 but his Grandmother was born in London in 1920. Mr. J will be:
11 / 103
Q11: Mr. J is Citizen of India and left India for USA on 16/8/2020 for doing business meetings on behalf of his employer, which is an India company, for exporting goods to USA. He came back to India on 15/9/2020. He has been resident in India for past 10 years. For the AY 2021-2022 i.e. PY 2020-2021 Mr. J shall be:
12 / 103
Q12: Mr. J is a citizen of India and is employed on an Indian ship. During, the AY 2021-2022 i.e. PY 2020-2021 he leaves for Germany on 15/9/2020 and did not return during the year. He had been non-resident for past 3 years. Earlier to that he was permanently in India. For the AY 2021-2022 i.e. PY 2020-2021, Mr. J shall be:
13 / 103
Q13: Mr. J a person of India origin visited India on 5/2/2021 and plans to stay here for 210 days. During 4 years prior to the AY 2021-2022 i.e. PY 2020-2021, he was in India for 950 days. Earlier to that he was never in India. For the AY 2021-2022 i.e. PY 2020-2021, Mr. J shall be:
14 / 103
Q14: Mr. J a foreign national comes to India on 5/10/2020 for 210 days. This is his first visit to India and before this he never visited India. Mr. J in this case shall be:
15 / 103
Q15: Mr. J is a foreign national but a person of India origin. He visited India during the AY 2021-2022 i.e. PY 2020-2021 for 81 days. During four preceding previous years he was in India for 400 days, Mr. J shall be:
16 / 103
Q16: Mr. J an Indian citizen, who is appointed as Tax consultant (free liaison) by a reputed company of USA and leaves India for the first time on 13/9/2019. During the PY 2020-2021, he comes to India on a visit for 175 days. Determine residential status of Mr. J for AY 2021-2022 i.e. PY 2020-2021.
17 / 103
Q17: Mrs. Sunita Williams (citizen of USA), a famous astronaut, comes to India on 31/10/2020 to visit her grandmother who was born in Gujarat in 1935. She stays in India till 26/1/2021 and then leaves for USA. Her residential status for the AY 2021-2022 i.e. PY 2020-2021 will be.
18 / 103
Q18: Mr. J is a foreign cricketer and has been coming to India for 100 days every year since 2012-2013. Determine his residential status for the AY 2021-2022 i.e. PY 2020-2021.
19 / 103
Q19: Determine the residential status of Mr. J who is citizen of Australia, for the AY 2021-2022 i.e. PY 2020-2021 who stays in India as follows:
20 / 103
Q20: Mr. J is a citizen of Australia and has been staying in India since 1/1/2014. He leaves India on 16/7/2020 to visit Australia and returns on 4/1/2021. Determine his residential status for the AY 2021-2022 i.e. PY 2020-2021
21 / 103
Q21: If Anirudh has stayed in India in the AY 2021-2022 i.e. PY 2020-2021 for 181 days, and he is non-resident in 9 out of 10 years immediately preceding the current previous year and he has stayed in India for 365 days in all in the 4 years immediately preceding the current previous year and 420 days in all in the 7 years immediately preceding the current previous year, his residential status for the AY 2021-2022 i.e. PY 2020-2021 would be
22 / 103
Q22: Mr. J is a person of Indian origin and comes to India on 29/10/2020 and plans to stay here for 185 days. During 4 years prior to PY 2019-2020 he was in India for 750 days. Earlier to that he was never in India. For AY 2021-2022 i.e. PY 2020-2021 he shall be:
23 / 103
Q23: Mr. J is a citizen of India left India for France on 6/8/2020 for booking orders on behalf of an Indian company for exporting goods. He came back to India on 5/10/2021. He had been resident in India for the past 10 years. For AY 2021-2022 i.e. PY 2020-2021 he shall be:
24 / 103
Q24: Mr. J is a citizen of India and is working as a crew member on an Indian ship. During the AY 2021-2022 i.e. PY 2020-2021 he leaves India for Germany on 15/9/2020 for holidays and returned on 1/4/2021. He had been non-resident for the past 3 years. Earlier to that he was permanently in India. For AY 2021-2022 i.e. PY 2020-2021 he shall be—
25 / 103
Q25: Under the Income-Tax Act, the incidence of taxation depends on—
26 / 103
Q26: Mr. J, an Indian citizen, who is living in Delhi since 1980, left for Japan on 1st July, 2018 for employment. He came back to India on 1st January, 2021 on a visit and stayed for 4 months. His residential status for the AY 2021-2022 i.e. PY 2020-2021 would be—
27 / 103
Q27: Mr. J who was born and brought up in India left for employment in Dubai on 20/8/2020. His residential status in respect of the AY 2021-2022 i.e. PY 2020-2021 would be:
28 / 103
Q28: Mr. J, an Indian citizen, left India for UK on 1/9/2020 to do job there. His residential status for AY 2021-2022 i.e. PY 2020-2021 would be
29 / 103
Q29: An Indian company deputes its employee Mr. J to the UK for a period of two years starting from 1/7/2020 and he leave India for the first time in his life. Income tax authorities contended that Mr. J is not unemployed at the time of leaving India, hence the provisions of 60 days stay in India would be applicable and therefore Mr. J is a resident in India. Decide whether he is.
30 / 103
Q30: Under the Income-Tax Act, the incidence of taxation depends on—
31 / 103
Q31: Remuneration for rendering services on a foreign ship is not taxable in India in the case of
32 / 103
Q32: Every financial year, the residential status of an assesses—
33 / 103
Q33: Total income of a person is determined on the basis of his
34 / 103
Q34: The following additional conditions are to be satisfied by a person to be resident and ordinarily resident in India
35 / 103
Q35: Mr. J is a foreign citizen. His father was born in Delhi in 1951 and mother was born in England in 1950. His grandfather was born in Delhi in 1922. Mr. J visited India to see Taj Mahal and other historical places. He came to India on 1st November, 2020 for 200 days. He has never come to India before. His residential status for AY 2021-2022 i.e. PY 2020-2021 will be
36 / 103
Q36: Mr. J is a software engineer at ABC Ltd. left India on 10th August, 2020 for the treatment of his wife. This is first time he and his wife have left India. For Income-tax purpose residential status of Mr. J for the AY 2021-2022 i.e. PY 2020-2021 will be
37 / 103
Q37: Mr. J who was born and brought up in India left for employment in Dubai on 20th August, 2020. His residential status in respect of the AY 2021-2022 i.e. PY 2020-2021 would be:
38 / 103
Q38: Mr. J, an Indian citizen, left India for U.K. on 1st September, 2020 to take up a job there. His residential status for AY 2021-2022 i.e. PY 2020-2021 would be—
39 / 103
Q39: Mr. J born and brought up in India left for employment in Belgium on 31/10/2020. He has never gone out of India, previously. What in his residential status for the AY 2021-2022 i.e. PY 2020-2021?
40 / 103
Q40: Once a person is resident for a source of income in a particular previous year, he shall be deemed to be resident for all other sources of income in the same previous year:
41 / 103
Q41: No person other than Individual or HUF can be resident but not ordinarily resident in India:
42 / 103
Q42: J Ltd., is an Indian company whose place of effective management (POEM) of business affairs is situated outside India. J Ltd., shall be regarded as
43 / 103
Q43: J Ltd., is registered in Australia and has head office in Australia. Place of Effective Management (POEM) of its business affairs is situated in India. J Ltd., shall be:
44 / 103
Q44: Karta of one HUF is non-resident in AY 2021-2022 i.e. PY 2020-2021 and therefore:
45 / 103
Q45: A Foreign Company is said to be resident in India if:
46 / 103
Q46: The Company can be ROR or NOR
47 / 103
Q47: J Ltd. is registered in India but it has Place of Effective Management in Nepal. D Ltd. is registered in Nepal but it has Place of Effective Management in India. Choose the correct answer:
48 / 103
Q48: An foreign company would:
49 / 103
Q49: Determine the residential status of a HUF if HUF's control and management is wholly situated in India and Karta of HUF is a non-resident in India for that previous year.
50 / 103
Q50: Residential status of a company is determined under:
51 / 103
Q51: HUF is situated in Delhi whose Karta is Mr. J. Mr. J has been in India since 1/1/2016 and before that he was in UK. Mr. J takes all decisions regarding the working of HUF in India. Determine residential status of HUF for the AY 2021-2022 i.e. PY 2020-2021.
52 / 103
Q52: HUF is situated in Mumbai. Its karta is Mr. J. who is of 95 years of age has delegated power to his eldest son Mr. Y. Mr. J. is in USA for his medical treatment and left India for the first time on 18/9/2019. Mr. Y has full controls over affairs of HUF. Mr. Y excises partial control from India and partially from Nepal. Calculate residential status of HUF and Karta Mr. J for the AY 2021-2022 i.e. PY 2020-2021
53 / 103
Q53: Reliance limited is a company incorporated in India and which has its registered office in Mumbai. For the AY 2021-2022 i.e. PY 2020-2021 its Place of Effective Management is in Nepal. Determine its residential status for the AY 2021-2022 i.e. PY 2020-2021.
54 / 103
Q54: A foreign Company having no Indian citizen/resident of India as shareholder has shot a TV film entirely on Indian locations. The film is to be telecast exclusively in the foreign countries. But it has also agreed with the Government of India to give the rights of telecast in India, free of charge. Whether the above transaction will rise to income which will be deemed to accrue or arise in India.
55 / 103
Q55: A company would be a resident in India for the AY 2021-2022 i.e. PY 2020-2021 if
56 / 103
Q56: A company is considered to be resident if—
57 / 103
Q57: Which of the following may be a ‘Resident but not ordinarily resident’ in India
58 / 103
Q58: If Karta is resident and ordinarily resident in India but control and management of HUF is situated partly outside India in the previous year, the HUF is –
59 / 103
Q59: Residential status of an Indian company is resident in India for the year—
60 / 103
Q60: HUF of Mr. J consisting of himself, his wife and 2 sons is assessed to income-tax. The residential status of HUF would be non-resident, when –
61 / 103
Q61: J Ltd. is an Indian company. It carries its business in Delhi and London. The place of effective management of the company is situated in London. More than 85% of its business income is from the business in England. If so, its residential status will be—
62 / 103
Q62: A company incorporated outside India having its place of effective management fully situated in India in the previous year will be treated as—
63 / 103
Q63: Mr. J (age 55) is Karta of HUF doing textile business at Nagpur. Mr. J is residing in Dubai for the past 10 years and visited India for 20 days every year for filing the Income tax return of HUF. His two major sons take care of the day to day affairs of the business in India. The residential status of HUF for the AY 2021-2022 i.e. PY 2020-2021 is:
64 / 103
Q64: Incomes which accrue or arise outside India but are received directly in India are taxable in case of:
65 / 103
Q65: Income deemed to accrue or arise in India is taxable in case of:
66 / 103
Q66: Income which accrue or arise outside India from business controlled from India is not taxable in India case of:
67 / 103
Q67: Income which accrue or arise outside India and also received outside India is taxable in case of:
68 / 103
Q68: Dividend (amount is less than Rs.10 lakhs) paid by an Indian company outside India is
69 / 103
Q69: Where a non-resident has any income from a business connection in India, such income:
70 / 103
Q70: Where a non-resident has a business connection in India but its operation is confines to purchase of goods in India for the purpose of export, such income shall
71 / 103
Q71: Royalty paid by a resident in India to a non-resident outside India—
72 / 103
Q72: Fee for technical services paid outside India by a non-resident in India to a non-resident in India shall—
73 / 103
Q73: Interest payable outside India by a non-resident in India to a non-resident in India shall—
74 / 103
Q74: Income deemed to be received in India is given under section:
75 / 103
Q75: Salary payable by a foreign company to an Indian citizen for services rendered outside India is an income, which is deemed to accrue or arise in India.
76 / 103
Q76: Salary payable by the Government of India to an Indian citizen who is non-resident in India for service rendered outside India is not taxable in India.
77 / 103
Q77: Dividend upto Rs.10 lakhs paid by an Indian company outside India is:
78 / 103
Q78: Income accrued outside India and received outside India is taxable in case of:
79 / 103
Q79: Profits of Rs.1,00,000 for the year PY 2019-2020 of a business in Australia remitted to India during the PY 2020-2021 (not taxed earlier) would be:
80 / 103
Q80: Salary of a non-resident received for the period in which he is working in India is not taxable
81 / 103
Q81: Dividend of Rs.5,000 was received from foreign company, outside India by a Resident and Ordinary Resident of India, out of which Rs.4,000 is remitted to India. Income taxable in India will be
82 / 103
Q82: Determine the taxable income of Mr. J if he is ROR.
83 / 103
Q83: Determine the taxable income of Mr. J if he is NOR
84 / 103
Q84: Determine the taxable income of Mr. J if he is NR.
85 / 103
Q85: Determine the taxable income of Mr. J if he is ROR.
86 / 103
Q86: Determine the taxable income of Mr. J if he is NOR
87 / 103
Q87: Determine the taxable income of Mr. J if he is NR.
88 / 103
Q88: Raman was employed in Hindustan Lever Ltd. He received a salary of Rs.40,000pm from 1/4/2020 to 27/9/2020. He resigned and left for Dubai for the first time on 1/10/2020 and got salary of rupee equivalent of Rs.80,000pm from 1/10/2020 to 31/3/2021. His salary for October to December 2020 was credited in his Dubai bank account and the salary for January to March 2021 was credited in his Bombay account directly. He is liable to tax in respect of—
89 / 103
Q89: Income accruing in London and received there is taxable in India in the case of
90 / 103
Q90: Incomes which accrue or arise outside India but received directly in India are taxable in case of—
91 / 103
Q91: Income earned from a contract negotiated by an agent in India in the name of a non-resident but approved by such non-resident shall:
92 / 103
Q92: Fees for technical services paid by the Central Government will be taxable in case of—
93 / 103
Q93: Short term capital gains on sale of shares of an Indian private limited company but received in Australia is taxable in case of—
94 / 103
Q94: Income from a business in Canada, controlled from Canada is taxable in case of
95 / 103
Q95: Dividend Income from Australian company received in Australia in the year 2018, brought to India during the AY 2021-2022 i.e. PY 2020-2021 is taxable in case of—
96 / 103
Q96: Income accruing from agriculture in a foreign country is taxable in India for an assesses who is
97 / 103
Q97: Foreign income received in India during the previous year is taxable in the case of—
98 / 103
Q98: Income earned and received outside India but later on remitted to India, is taxable in the case of
99 / 103
Q99: Past untaxed profit of the Previous Year 2019-2020 brought to India in Previous Year 2020-2021 is chargeable to tax in the AY 2021-2022 in hands of
100 / 103
Q100: Mr. J earns the following Income during the PY ended 31st March, 2021. Interest on U.K. Development Bonds (1/4th being received in India): Rs.2,00,000: Profits on sale of a building in India but received in Holland: Rs.2,00,000. The income liable to tax for the AY 2021-2022 i.e. PY 2020-2021 if Mr. J is resident and not ordinarily resident in India, is
101 / 103
Q101: Mr. J brought into India, in the previous year, past untaxed income which was earned in U.K. The income will be taxable if Mr. J is—
102 / 103
Q102: Thomas Inc. of Australia borrowed money from various companies in Australia for doing business in India by name ANS Co. Ltd., Mumbai. Thomas Inc. paid interest of Rs.5 lakhs to various lenders. The amount of interest paid:
103 / 103
Q103: In the case of an individual being not ordinarily resident, which of the following Income is chargeable to tax in India:
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