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Quiz 3-tax 1

Total questions: 10

Worksheet time: 10mins

Name
Class
Date
1.

The incidence of income tax depends on_______

a)

The citizenship of the tax-payer

b)

The age of the taxpayer

c)

The residential status of the tax-payer

d)

The nationality of the taxpayer

2.

Scope of total income depends on _________

a)

Citizenship of the person

b)

Nationality of the person

c)

Residential status of the person

d)

None of the above

3.

Which of the following is taxed in the hands of a resident and ordinarily resident?

a)

Income accrued in India

b)

Income deemed to accrue or arise in India

c)

Income received or deemed to be received in India

d)

All of the above

4.

Income deemed to accrue or arise in India shall not be chargeable for

a)

Resident and Ordinarily Resident

b)

Resident but Not Ordinarily Resident

c)

Non-Resident

d)

None of the above

5.

Non-resident shall not be chargeable to tax for the -

a)

Income received in India

b)

Income deemed to accrue or arise in India

c)

Income from business accrued in India though such business is controlled from a place outside India

d)

None of the above

6.

Identify the income(s) that may be taxable in the hands of a resident and ordinarily resident

a)

Bank interest from Punjab National Bank, Ahmedabad

b)

Rental Income from property located in Washington DC, USA

c)

Rental income from hotel located in Switzerland

d)

All of the above

7.

Identify the income that may be taxable in the hands of a non-resident in India

a)

Bank interest from State Bank of America, New Jersy

b)

Rental Income from property located in Washington DC, USA

c)

Rental income from hotel located in Switzerland

d)

Rental income from property located in Ahmedabad

8.

Capital gain arising on transfer of property situated in India is treated as _______

a)

Income deemed to accrue or arise in India

b)

Foreign income

c)

Tax free income

d)

Net of tax Income

9.

Mr. Bhushan is a non-resident since last twenty years. He owns a flat in Delhi. The flat is sold by him during the previous year. Such capital gain shall be _________ in India.

a)

Exempt from tax

b)

Taxable

c)

Partially Taxable

d)

None of the above

10.

Agricultural income in Pakistan received there, is______

a)

Taxable for resident and ordinarily resident persons

b)

Taxable for not ordinarily resident persons

c)

Taxable for non-resident persons

d)

Not taxable