RESIDENTIAL STATUS

Which section of the Income Tax Act deals with the determination of residential status of an individual?

• Section 6(1)

• Section 2(31)

• Section 10

• Section 80C

A person is considered resident in India if he stays in India for at least ___ days in the relevant previous year.

• 182 days

• 60 days

• 240 days

• 365 days

Which of the following conditions is NOT relevant for determining residential status of an individual?

• Nationality

• Physical presence in India

• Purpose of visit

• Number of days in India

An individual who is not a resident is called:

• Non-resident

• Foreign national

• Resident but not ordinarily resident

• None of the above

Who among the following will be treated as resident but not ordinarily resident (RNOR)?

• Non-resident for 9 years out of 10 years

• Resident for 2 years out of last 10 years

• Resident for 9 years out of last 10 years

• Always resident

A person leaving India for employment is considered a resident only if he is in India for:

• 182 days or more

• 60 days or more

• 90 days or more

• None of the above

Residential status is determined for:

• Previous year

• Financial year

• Calendar year

• Assessment year

Which of the following is taxable for a Non-Resident (NR)?

• Income received in India

• Income earned outside India

• Income received outside India

• Agricultural income

For which of the following persons is residential status determined under Section 6(2)?

• HUF

• Individual

• Company

• Local authority

An Indian citizen visiting India is treated as a resident if his stay in India is:

• 60 days in the previous year and 365 days in 4 preceding years

• 60 days in the previous year

• 182 days in the previous year

• Only 182 days in the previous year