Scope of total income & Residential Status – Test 2

Control and Management of HUF is with ________

Control and Management of Firm/AOP is with its _________

An HUF, which is resident in India, can be ___________

Whether an HUF is a resident and ordinarily resident in India or otherwise would depend upon ____

Inder, a non-resident, is a Karta of resident HUF. The HUF would be ______

Maninder, a resident and ordinarily resident, is a Karta or resident HUF. The HUF would be __________

Suvinder, is a Karta of a resident HUF. He was a resident of India in 3 out of 10 previous year immediately preceding relevant previous year and stayed in India during last 5 previous year immediately receding relevant previous year for 740 days. The HUF would be ___________

Firms, Association of Persons, Local Authorities and other Artificial Juridical persons can be _______

The head office of XYZ, HUF was situated in UK. What would be the residential status of HUF for PY 2018-19, when affairs of HUF are managed from UK?

The head office of XYZ, HUF was situated in UK. What would be the residential status of HUF for PY 2018-19 when affairs of HUF are managed from partly from India ? (Assume status of Karta is not known)

The importance of residential status of a company is that, it hels in establishing whether __________

From AY 2019-20, a company is said to be resident in India in any previous year, if it is ____________

POEM, is an ___________ test to determine,whether a company incorporated in a foreign jurisdiction, is a tax resident of another country.

The scope of total income of an assessee depends upon which of the following considerations ?

Income of non-resident includes ___________

Income of non-resident includes ___________

Income of the non-resident includes _____________

Mr. Alexender is a non-resident individual. He received an interest income of R.2,40,000 in India during the previous year 2018-19. Such income _____ included in the total income of Mr.Alexender under the IT Act, 1961.

Mr.Jojo is a non-resident assessee. He received interest income of Rs. !,55,000 outside India during the previous year 2018-19, but the interest accrued and arose in India. Such interest income _______________ in the total income of Mr.Jojo for India tax purpose

Income received or deemed to be received in India during the previous year is taxable in hands of ____________

Income received or deemed to be received in India during the previous years is taxable, if it ______________

Income received in India during the previous years is taxable. In such a case, receipt of the income refers to ___________

Mr.Raju was a non resident for Indian tax purposes. He sold his property situated in Singapore and credited the amount to his bank account in India. Subsequently, such sale proceeds were transferred to his bank account in UK. Whether such sale proceeds are taxable in India ?

Once an item of income is included in the assessee’s total income and subjected to tax on the ground of its accrual/deemed accrual or receipt, it ___________ again be included in the person’s total income and subjected to tax on the ground of its _________ receipt.

Section 9 i.e., income deemed to accrue or arise in India, is meant for _________

Non-residents would be required to pay tax on income which is deemed to accrue or arise in India ___________

Any income accruing or arising in any place outside India shall be deemed to accrue or arise in India if, it accrues through or from __________

“Business Connection” shall include _________

In case of a non-resident engaged in shooting of cinematograph, no income shall be deemed to accrue or arise in India from operations confined to the shooting of any cinematograph film in India, if such non-resident is _______

All income which accrues or arises, whether directly or indirectly through or from any property shall include income from ________________