Scope of total income & Residential Status – Test 1

An individual may be _________

A resident Hindu Undivided Family (HUF) can be _________

An individuals is said to be resident in India, if __________

(i) He is in India for a period of at least 182 days during the previous year

(ii) He is in India for a period of 60 days or more during the relevent previous year

(iii) He has been in India for a period of at least 365 days during  4 previous year immediately preceding the relevant previous year

(iv) He has been in India for at least 730 days during 7 previous year immediately preceding the relevant previous year.

Anant has been in India for a period of 184 days during the previous year 2018-19 but he was not in India for a continuous period of 184 days, Determine his residential status.

While calculating the number of days in order to ascertain the residential status of an individual, the day when he enters India and the day when he leaves India, both are ________

An individual is said to be resident and ordinary resident in India, if he has been resident in India for at least 2 out of 10 previous years and ___________

As per section 6(3), company is said to be resident in India in any previous year, if its place of effective management, in that year, is in India or ___________

As per section 7, which of following income is/are deemed to be received in India even in the absence of actual receipt ?

Devang, a non-resident, transfers an immovable property (located in Delhi) to Mayur, resident in India. The amount received by Devang will be________

A resident HUF will be considered as resident and ordinarily resident in India, if its ________ is an ordinary resident in India.

Fees for technical services, paid by the Central Government will be taxable in case of ________

Rent from a property (situated in Kerala) received in Australia is taxable in the hands of __________

As per _____ total income means the total amount of income referred to in section 5, computed in the manner laid down in the Income-tax Act, 1961.

Rent received in England from property situated in England taxable in the hands of __________

Amount received as rent from the property situated in France during FY 2017-18 in finance in said year but remitted to India in FY 2018-19 will be taxable in the hands of______________

Agricultural income from operations outside India and received in England during the FY 2018-19 and the same has been to India in same FY, is taxable in the hands of ____________

Under Residence based taxation, taxation of an individual is based on ________

Under Residence based taxation, taxation of a companies is based on ____________

POEM in the context of residential status of a company stands for ____________

Assessee includes ____________

Assessee includes person in respect of whom any proceedings have been undertaken for ____________

A, is a non-resident Indian who moved out of India in 2013-14. He did not file his return since he moved out of India. The tax Department issued a notice to A to file return of income under the belief that he had taxable income based on information available with them from third party assessment. Whether, A is an assessee within the meaning of Income-tax Act, 1961 ?

Assessee includes _________

What would be the “Assessment year” if income is received on September 30,  2018?

What would be the “Assessment Year” if income is received on March 30, 2018 ?

What would be the “Assessment year” if income is received on September 30, 2017?

What would be the “Previous Year” if income is received on September 30, 2018 ?

What would be the “Previous Year” if income is received on October 30, 2017 ?

Assessment year ____ Previous Year.

What would be the Assessment Year of Previous Year 2016-17 ?