1. HUF of Ashwin consisting of himself, his wife and 2 sons are assessed to income-tax. The residential status of HUF would be non-resident, when:

2. In the case of a non-resident, which of the following income is not taxable in his hand:

3. In the case of an individual who is not an ordinarily resident in India, the income chargeable to tax in India out of the following shall be:

4. Thomas Inc. of Australia borrowed money from various companies in Australia for doing business in India by the name ANS Co. Ltd., Mumbai. Thomas Inc. paid interest of ₹ 500 lakhs (converted) to various lenders. The amount of interest paid:

5. John is a foreign citizen born in the USA. His father was born in Delhi in 1961 and his grandfather was born in Lahore in 1936 but his mother was born in the UK in 1964. John came to India for the first time on 1st June 2019 and stayed in India for 183 days and then left for the USA. His residential status for the AY 2020-2021 shall be:

6. Paresh, a software engineer at ABC Ltd. left India on 10th August 2020 for the treatment of his wife. For income- tax purpose, his residential status for the AY 2021-22 will be:

7. A company incorporated outside India having its place of effective management situated in India in the previous year will be treated as:

8. Which out of the following criteria determines the Place of Effective Management (POEM) in order to treat a foreign company as a resident in India (resident company) during the previous year as per guidelines issued by CBDT and the provisions contained under the Income-tax Act, 1961

9. When a capital asset located in India is sold by a non-resident to another non-resident at a place outside India, the capital gain is taxable:

10. A person is deemed to be of Indian origin if he, or either of his parents or any of his grandparents, was born in

11. In the case of an individual who is not ordinarily resident the following income is chargeable to tax:

12. Income of non-resident, when attributed from operations in India relating to the following, is taxable in India:
(1) Profits of business
(2) Fee for technical services
(3) Royalty
(4) Income from house property in India
Select the correct answer from the options given below:

13. The following income of Ms Nargis who is a non-resident shall be included in her total income:
(i) Salary for 2 months received in Delhi ₹ 40,000.
(ii) Interest in Savings Bank Account in Mumbai ₹ 2,100.
(iii) Agricultural income in Bangladesh and Invested in shares in Bangladesh.
(iv) Amount brought into India out of past non-taxed profits earned in the USA.
Select the correct answer from the options given below:

14. Following additional conditions are to be satisfied by a person to be resident and ordinarily resident in India:

15. Satish brought into India, in the previous year, past untaxed income which was earned in the UK The income will be taxable if Satish is:

16. Central Board of Direct Taxes (CBDT) vide Circular No. 8 of 2017, dated 23rd February 2017 has clarified that the Place of Effective Management (POEM) provisions shall not apply to a company having turnover or gross receipts in a financial year of

17. Agriculture income from agricultural land located in a foreign country is taxable in the case of:

18. If Karta is resident and ordinarily resident in India but control and management of HUF are situated partly outside India in the previous year, the HUF is: