Sriram a foreign national, furnishes the following particulars of his income relevant to the assessment year 202

(a) Income from property in New York received there Rs.1,20,000

(b) Income from business in Kolkata managed from Singapore Rs 2,40,000
(c) Profit
(d) Dividendon sale of machinery
(Gross) in Thailand
received in Californiafrom
(one-half received
a company in Kolkata)
registered Rs.but
in India 90,000
mainly
(e) operating
Income from ainhouse
Thailand
property in Dhaka deposited by the tenant there in a foreign
branch
(f) Gift of
in SBI Rs 36000.
foreign currency balance used in New York). Rs 3,50,000 from a relative
(one-half
(g) Income received in India and
from agriculture the balance
in Burma used inreceived
Rs 45,000 New York)
there. 1/3rd used while
visiting there and 2/3rd remitted later to Kolkata.
(h) Income from profession (as a management consultant) in Philippines received
there. The profession set up in India Rs. 2,20,000.

Compute his total income if Sriram is

(a) A Resident
(b) Not Ordinary Resident,
(c) Non-Resident,
he assessment year 2020-21 :
Mr. Anand furnishes the following particulars of his income earned during the previous year relevant to the as
Particulars
1. Interest on German Development Bonds (one-third is Amount in Rs.
received in India) Rs. 50000
2. Income from agriculture in Bangladesh, remitted to India Rs. 31,000
3. Income
4. Income earned
from property in Canada
from business receivedbusiness
in Kuwait, in U.S.A.being Rs. 1,10,000
controlled
6. Royalty from Mumbai
received ( 25,000from
in Singapore is received in India)
Mr. David, a Rs. 65000
5. Dividend
resident from for
in India, an Indian
technicalCompany
services provided for a Rs. 15000
business
7. carried
Profit from on in Singapore
a business in Chennai: this business is Rs.25000
controlled from Singapore
8. Profit on sale of a building in India, but received in Rs.125000
Nepal
10. Profit from business in Indonesia: this business is Rs. 250000
9.
11.Income
Interestfrom
controlled agriculture
Delhifrom
received (60% inofPunjab,
Mr. areceived
the profit
Dayal, in Mumbai
deposited a the Rs. 30000
in on
non-resident,
bank there andto40%
loan provided himisfor
remitted to India)
a business in India Compute his Rs. 40000
Gross total Income, if he is : Rs. 28000
(i) Resident,
(ii) Not Ordinarily Resident,
(iii) Non-Resident

Compute his gross total income if, he is

(i) Resident,
(ii) Not Ordinarily Resident,
(iii) Non-Resident
e previous year relevant to the assessment year 2020-21
Shankar a foreign national furnishes the previous year 2019-20 national furnishes the following particulars of
Description
1. Profit on sale of plant at London (one-half is received Amount in Rs.
in
3. India) on
2. Salary
Profit saleanofIndian
from plant at
in Delhi
India)(one-half is received
for rendering servicein 1,46,000
London) received in London (one-half is paid for
company 1,02,000
rendering
4. Interest services
on U.K. in India)
Development Bonds (entire amount is ₹60,000.00
received in London) ₹40,000.00
7. Income from agriculture London received there, half of
5. Income
which fromforproperty
is used meetinginhostel
London received
expenses of there
Shankar's ₹30,000.00
6.
8. Profit
son from
in England
(Gross) a and
business
Dividend in Delhi
remaining
recieved managed
inamount
London on from
later 2015to ₹49,000.00
India
on remitted
May 6,
India
from a company
9. Rental Incomeregistered in Indiainbut
from a property mainly
Nepal operating
deposited by ₹25,000.00
in
10.U.K.
the tenant
Gift fromin aaforeign
relativebranch of ancurrency
in foreign Indian bank operating
(one-third of ₹17,000.00
there
which is received in India and remaining amount is used ₹12,000.00
for meeting education expenses of Shankar's son in USA) 3,70,000

Compute his taxable income, if he is

(a) Resident
(b) Not-ordinarily resident,
(c) Non-resident.
ishes the following particulars of his income relevant for the previous year 20119-20.
The following are the details of income of Shri Ram Lal :
1. Share of income from a joint venture in India Rs.
10,000
2. Dividend Rs.1,000.
3. Salary
4. Incomereceived
from Agriculture in Pakistan
in India Rs. Rs. 20,000.
9800 (computed) but the
services
5. Incomeforfrom
the same were
business rendered in
(controlled in Iran.
India) in
Pakistan
6. IncomeRs. 10,000
earned andand the income
received remitted
in Pakistan to India.
from bank
deposits
7. IncomeRs.10,000.
accrued in India but received in Iran Rs
10,000.

Compute Mr. Ram Lal's taxable income if he is (i) a resident, (ii) a not ordinarily resident, or (iii) a non-reside
inarily resident, or (iii) a non-resident.
The following are the incomes of Shree Deepak for the previous year 2019-20.:
Particulars Amount in Rs.
(i) Dividend from Indian Company ₹10,000.00
(ii) Profit
(iii) Profitfrom
frombusiness
businessininJapan received
Pakistan in India
deposited in a 1,20,000
bank
(iv) there.from
Profit
(v) Interest Thisbusiness
business
received frominis controlled
a Indore from
Mr.India
(Controlled
non-resident by
Abdul, 2,00,000
London
on Head
the loan Office)to him for a business carried on
provided 1,10,000
in India
(vi) Income was earned in America and received ₹50,000.00
there, but brought in India ₹80,000.00
(vii) Share of income from Indian partnership firm
viii) Income from house property in India received in 1,50,000
America (Computed)
(ix) Interest on debentures of an Indian company ₹62,000.00
received
(x) Capitalin Gain
Dubaion sale of agricultural land situated ₹25,000.00
at Ajmer ₹48,000.00

Compute his taxable income, if he is

(a) Resident
(b) Not-ordinarily resident,
(c) Non-resident.