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Quiz No. 4 TAX 1

Total questions: 10

Worksheet time: 10mins

Name
Class
Date
1.

Sam came to India first time during the previous year 2019-20. During the previous year, he stayed in India for 50 days. What will be his residential status for P.Y. 2019-20?

a)

Resident

b)

Non-resident

c)

Resident and ordinarily resident

d)

Resident but not ordinarily resident

2.

A firm is said to be a resident in India, if the control & management of its affairs is situated _________ during the relevant previous year.

a)

wholly or partly inside India

b)

wholly outside India

c)

wholly or partly outside India

d)

wholly in India

3.

Which section of the Income-tax Act deals with determination of residential status of the person?

a)

6

b)

5

c)

2

d)

4

4.

Residential status of HUF solely depends on residential status of its Karta.

a)

Correct

b)

Incorrect

5.

In which system poor are to bear more proportionately than rich?

a)

Progressive system

b)

Proportionate system

c)

Regressive system

6.

Income accrued and received outside India from a business controlled in or profession set-up in India is not taxable in the hands of –

a)

Not ordinarily Resident

b)

Non-resident

c)

Ordinarily resident

d)

All assessee excluding ordinarily resident

7.

If Anirudh has stayed in India in the P.Y. 2019-20 for 181 days, and he is non-resident in 9 out of 10 years immediately preceding the current previous year and he has stayed in India for 365 days in all in the 4 years immediately preceding the current previous year and 420 days in all in the 7 years immediately preceding the current previous year, his residential status for the A.Y. 2020-21 would be-

a)

Resident and ordinarily resident

b)

Resident but not ordinarily resident

c)

Non-resident

d)

Cannot be ascertained with the given information

8.

Raman was employed in Hindustan Lever Ltd. He received a salary at Rs. 40,000 p.m. from 1.4.2019 to 27.9.2019. He resigned and left for Dubai for the first time on 1.10.2019 and got salary of rupee equivalent of Rs. 80,000 p.m. from 1.10.2019 to 31.3.2020. His salary for October to December 2019 was credited in his Dubai bank account and the salary for January to March 2020 was credited in his Bombay account directly. He is liable to tax in respect of

a)

Income received in India from Hindustan Lever Ltd

b)

Income received in India and in Dubai

c)

Income received in India from Hindustan Lever Ltd. and income directly credited in India

d)

Income received in Dubai

9.

The Resident HUF is ordinarily resident in India, if _______________.

a)

The Karta has been resident in India at least 2 years out of 10 previous years immediately

b)

The Karta has been resident in India at least 3 years out of 10 previous years immediately

c)

The Karta has been resident in India at least 2 years out of 5 previous years immediately

d)

None of these

10.

R, a chartered accountant is employed with R Ltd., as an internal auditor and requests the employer to call the remuneration as internal audit fee. R shall be chargeable to tax for such fee under the head

a)

Income from salaries

b)

Profit and gains from Business and Profession

c)

Income from other sources

d)

none of these