Q1: Residential status is to be determined for:

Q2: Total income is determined on the basis of:

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:

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

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:

Q6: Non-resident is defined under

Q7: A individual is said to be resident in India if he complies with—

Q8: In basic conditions given in section 6(1), it is compulsory to stay continuously for 182 days throughout the year:

Q9: Once a person is a resident in a previous year, he shall be deemed to be resident for subsequent previous year also:

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:

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:

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:

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:

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:

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:

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.

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.

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.

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:

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

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

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:

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:

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—

Q25: Under the Income-Tax Act, the incidence of taxation depends on—

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—

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:

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

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.

Q30: Under the Income-Tax Act, the incidence of taxation depends on—

Q31: Remuneration for rendering services on a foreign ship is not taxable in India in the case of

Q32: Every financial year, the residential status of an assesses—

Q33: Total income of a person is determined on the basis of his

Q34: The following additional conditions are to be satisfied by a person to be resident and ordinarily resident in India

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

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

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:

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—

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?

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:

Q41: No person other than Individual or HUF can be resident but not ordinarily resident in India:

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

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:

Q44: Karta of one HUF is non-resident in AY 2021-2022 i.e. PY 2020-2021 and therefore:

Q45: A Foreign Company is said to be resident in India if:

Q46: The Company can be ROR or NOR

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:

Q48: An foreign company would:

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.

Q50: Residential status of a company is determined under:

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.

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

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.

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.

Q55: A company would be a resident in India for the AY 2021-2022 i.e. PY 2020-2021 if

Q56: A company is considered to be resident if—

Q57: Which of the following may be a ‘Resident but not ordinarily resident’ in India

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 –

Q59: Residential status of an Indian company is resident in India for the year—

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 –

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—

Q62: A company incorporated outside India having its place of effective management fully situated in India in the previous year will be treated as—

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:

Q64: Incomes which accrue or arise outside India but are received directly in India are taxable in case of:

Q65: Income deemed to accrue or arise in India is taxable in case of:

Q66: Income which accrue or arise outside India from business controlled from India is not taxable in India case of:

Q67: Income which accrue or arise outside India and also received outside India is taxable in case of:

Q68: Dividend (amount is less than Rs.10 lakhs) paid by an Indian company outside India is

Q69: Where a non-resident has any income from a business connection in India, such income:

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

Q71: Royalty paid by a resident in India to a non-resident outside India—

Q72: Fee for technical services paid outside India by a non-resident in India to a non-resident in India shall—

Q73: Interest payable outside India by a non-resident in India to a non-resident in India shall—

Q74: Income deemed to be received in India is given under section:

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.

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.

Q77: Dividend upto Rs.10 lakhs paid by an Indian company outside India is:

Q78: Income accrued outside India and received outside India is taxable in case of:

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:

Q80: Salary of a non-resident received for the period in which he is working in India is not taxable

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

Q82: Determine the taxable income of Mr. J if he is ROR.

Q83: Determine the taxable income of Mr. J if he is NOR

Q84: Determine the taxable income of Mr. J if he is NR.

Q85: Determine the taxable income of Mr. J if he is ROR.

Q86: Determine the taxable income of Mr. J if he is NOR

Q87: Determine the taxable income of Mr. J if he is NR.

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—

Q89: Income accruing in London and received there is taxable in India in the case of

Q90: Incomes which accrue or arise outside India but received directly in India are taxable in case of—

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:

Q92: Fees for technical services paid by the Central Government will be taxable in case of—

Q93: Short term capital gains on sale of shares of an Indian private limited company but received in Australia is taxable in case of—

Q94: Income from a business in Canada, controlled from Canada is taxable in case of

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—

Q96: Income accruing from agriculture in a foreign country is taxable in India for an assesses who is

Q97: Foreign income received in India during the previous year is taxable in the case of—

Q98: Income earned and received outside India but later on remitted to India, is taxable in the case of

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

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

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—

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:

Q103: In the case of an individual being not ordinarily resident, which of the following Income is chargeable to tax in India: