Income Tax Law & Practice-I

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

• a) Resident only

• b) Both R & OR and R but NOR

• c) Non-resident

• d) All of the above

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

• a) Resident only

• b) Not ordinary resident only

• c) Both R & OR and R but NOR

• d) None of the above

Income which accrues outside India from a business controlled from India is taxable in case of :

• a) Resident only

• b) Not ordinary resident

• c) Both R & OR and R but NOR

• d) None of the above

Residential status is determined based on nos. of days stay in :

• a) Previous year

• b) Assessment year

• c) Accounting year

• d) None of these

Total Income of a person is determined on the basis of :

• a) Residential status in India

• b) Citizenship in India

• c) None of the above

• d) Both of the above