Residential Status 

1. Income of a person leaving India who has no present intention of returning to India is charged to tax in the previous year itself. In this case, the total income of such individual up to _______________ shall be charged to tax in that assessment year.
   (a) The probable date of his departure from India
   (b) The end of the assessment year
   (c) The end of the previous year
   (d) The end of the previous year in which he leaves India
2. A person is said to be an ordinarily Resident when the person is satisfying ________________.
   (a) Both basic Condition and both additional  condition
   (b) Only basic Condition
   (c) Any one of  basic Condition and any one of  additional  condition
   (d) Any one of  basic Condition and both additional  condition
3. A person is said to be a non resident of India when the person is ________.
   (a) Not fulfilling any one of the basic conditions
   (b) Not basic conditions
   (c) Only additional conditions
   (d) Both basic and additional conditions
4. Under the income- tax act, the incidence of taxation in India is 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 gender of the taxpayer
5. Past untaxed income brought to India is taxable in the hands of.
   (a) Resident but not ordinarily resident.
   (b) Resident and ordinarily resident.
   (c) Non-resident.
   (d) None of these.
6. Determine the residential status of a HUF if HUF’s control and management is wholly situated in India and Karta of HUF is a Non-resident in India for that previous year.
   (a) Resident and Ordinary Resident (ROR)
   (b) Resident but not ordinary resident (RNOR)
   (c) Non-Resident (NR)
   (d) ROR or RNOR
7. X, after about 25 years stay in India returns to America on January 29, 2016. He returns to India in 10th June 2018 to join in American company as its India branch manager. Determine his residential status for the assessment year 2019-20:
   (a)  Resident and ordinarily resident
   (b)  Resident but not ordinarily resident
   (c)  Non-resident
   (d)  None of the above
8. X Ltd. is registered in  USA. The control and management of its affairs is situated wholly in India X Ltd. shall be:
   (a) Resident in India
   (b) None-resident
   (c) Not ordinarily resident in India
   (d) None of the above
9. On the basis of residence, assesses are dividend in
   (a) Indian and foreigners
   (b) Resident and non-resident Indians
   (c) Ordinary resident, not ordinary resident and non-resident
   (d) Persons, firms and companies
10. Ms. Jothi (aged 23) got married and left India to join her husband in the United Kingdom on 10.06.2018. She had never left India earlier. Her residential status for the assessment year 2019-20 is:
    (a) Resident and ordinarily resident
    (b) Resident but not ordinarily resident
    (c) Non-resident
    (d) None of the above
11.  If a person is satisfying only one of two basic conditions then the person is
    (a) Resident and ordinarily resident
    (b) Resident but not ordinarily resident
    (c) Non-resident
    (d) None of the above
12.  Tax incident is lowest in the case of
    (a) Resident and ordinarily resident
    (b) Resident but not ordinarily resident
    (c) Non-resident
    (d) None of the above
13. As per section 6 (3) of Income Tax Act, a company is said to be resident in India in any previous year if its place of effective management, in that year, is in India is applied for
    (a) It is an Indian company
    (b) It is a foreign company
    (c) Either A or B
    (d) Both A and B
14. All foreign income is taxable in the hands of
    (a) Resident and ordinarily resident in India
    (b) Resident but not ordinarily resident in India
    (c) Non-resident in India
    (d) None of the above