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Submitted By aditya369
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Dr. Vikhe Patil Foundation’s
Pravara Centre for Management Research and Development

SPECIALIZATION: FINANCE
SEMESTER III – Aug - Nov 2014

QUESTION BANK ON DIRECT TAXATION
Compiled by Mrs. Divya Y. Lakhani

RESIDENTIAL STATUS

1. Mr. Jai left India for the first time on May 20, 2012. During the financial year 2014-15 he came to India once on May 27, for 53 days. Determine his residential status for A.Y.2015-16.

2. Mr. Viru comes to India for the first time, on April 16, 2012. During his stay in India up to Oct.5, 2014, he stays at Delhi up to April 10, 2014 and thereafter remains in Pune till his departure from India. Determine his residential status for A.Y. 2015-16

3. Mr. JOLLY, an Indian citizen who is appointed as senior taxation officer by the Govt. of Nigeria, leaves India, for the first time, on Sept. 26, 2013 for joining his duties in Nigeria. During the previous year 2014-15 he comes to India for 176 days. Determine his residential status for A.Y. 2014-15 and 2015-16.

4. Mr. Jack, a foreign citizen (not being a person of India origin), comes to India, for the first time in last 30 years on April 15, 2005. During the F.Y. 2010-11, 2011- 12, 2012-13, 2013-14 and 2014-15 he is in India for 130 days, 80 days, 13 days, 210 days, and 75 days. Determine his residential status for A.Y. 2015-16.

5. Mr. P was born in Lahore in 1946. He has been staying in England since 1970. He came to visit India on 03.10.2014 and returns on 30.3.2015. Determine his residential status for A.Y.2014-15.

SCOPE OF TOTAL INCOME

1. The following are the particulars of income of Mr. X for the previous year 2014-15
| |Rs. |
|Rent from a Property in Delhi received in USA

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