​ MULTIPLE CHOICE QUESTIONS

1. Residential status is to be determined for:

a. Previous year
b. Assessment year
c. Accounting year
d. None

2. Incomes which accrue or arise outside india but are received directly into india are
taxable in case of:
a. Resident only
b. Both ordinarily resident and NOR
c. Non-resident
d. All the assesses

3. Total income of a person is determined on the basis of his:

a. Residential status in india
b. Citizenship in india
c. Both
d. None

4. M,a foreign national visited india during previous year for 180 day. Earlier for this he
never visited india. M in this case shall be:
a. Resident in india
b. Non-resident
c. Not ordinarily resident in india
d. None

5. M, a foreign national visited india during previous year for 180 day. During 4 preceding
years he was in india for 360 days. M shall be:
a. Resident in india
b. Non-resident in india
c. Not-ordinarily resident
d. None

6. Income which accrue or arise outside india and also received outside India is taxable in
case of:
a. Resident only

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 b. Not -ordinarily resident
c. Both ordinarily resident and NOR
d. None

7. Income which accrue outside India from a business controlled from India is taxable in
case of:
a. Resident only
b. Not -ordinarily resident
c. Both ordinarily resident and NOR
d. Non -resident

8. Income deemed to accrue or arise in India is taxable in case of:

a. Resident only
b. Both-ordinarily resident and NOR
c. Non-resident
d. All the assesses

9. Income received in India:

a. is taxable only for a resident
b. is not taxable only for a non-resident
c. is taxable for a resident, a resident but not ordinarily resident and a non-resident
d. is exempt in all cases

10. Income which accrues in India from a business controlled from Delhi:
a. is taxable only for a resident
b. is not taxable only for a non-resident
c. is taxable for a resident, a resident but not ordinarily resident and a non-resident
d. is exempt in all cases

11. Income which accrues outside India from a business controlled from India:
a. is taxable only for a non-resident
b. is not taxable only for a non-resident
c. is taxable for a resident but not ordinarily resident
d. is exempt in all cases

12. Income accruing in japan and received there is taxable in India in the case of:
a. Resident and ordinarily resident only
b. Both resident and ordinarily resident and resident but not ordinarily resident
c. Both resident and nonresident

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 d. Non-resident only

13. M, a person of Indian origin, visited India on 2-10-2015 and plans to stay here for 185
days. During 4 years prior to previous year, he was in India for 750 days. Earlier to that
he was never in India. For the assessment year, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. Non-resident

14. M, a citizen of India, left India for U.S.on 16-8-2015 for booking orders on behalf of an
Indian company for exporting goods to U.S. He came back to India on 5-5-2016. He had
been resident in India for the past 10 years. For the assessment year 2016-17 , he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

15. M, a citizen of India, is employed on an Indian ship. During the previous years year
2015-16 he leaves India for germany on 15-9-2015 for holidays and returned on
1-4-2016. He had been resident in India for the past 3 years. Earlier to that he was
permanently in India. For the assessment year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

16. M, a foreign national, visited India during previous year 2015-16 for 180 days. Earlier to
this never visited India. For the assessment year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

17. M, a foreign national but a person of Indian origin visited India during previous year
2015-16 for 181 days. During 4 preceding previous years he was in India for 400 days.
For the assessment year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

18. Mr.Ram an Indian citizen left India on 22-09-2015 for the first time to work as an officer
of company in Germany. For the assessment year 2016-17, he is:

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 a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

19. Mr. Sumit, a citizen of India has a business in India. He has left India for meeting foreign
supplier for the first time on 01-09-2015 and did not return till 31-3-2016. For the
assessment year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

20. Mr Manmohan Sharma goes out of India every year for 274 days. For the assessment
year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

21. Mr. Rishab Patil, a citizen of japan, has come to India for the first time on 03-10-2015 for
200 days. For the assessment year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

22. Mr. Sameer Khanna, a german citizen, came to India on 23-05-2014 and left India on
30-05-2015. For the assessment year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

23. Brett Lee, an Australian cricket player visits India for 100 days in every financial year.
This has been his practice for the past 10 financial years. For the assessment year
2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

24. In the year 2015-16 (Previous year), a sailor his remained on ship for a private company
owning ocean going ships as follows:
Outside the territorial waters of India for 183 days.

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 Inside the territorial waters of India for 182 days.
For the Assessment year 2016-17, he is a:
a. Resident
b. Non-resident
c. None

25. A, an Indian Citizen was working as an employee on an Indian ship plying in the Pacific
Ocean. During the current previous year, the ship did not touch the Indian cost, except for
80 days. For the Assessment year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

26. Y, an Indian citizen left India on appointment by Government of lran for the first time on
September 12,2014 to join his duty. During the financial year 2015-16, he came to India
and stayed for 80 days. For the Assessment year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

27. Mr.X, a noted singer in India, goes abroad every year to give concerts. His stay out of
India is 120 days on an average for the last 12 years. For the Assessment year 2016-17,
he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

28. A, came to India for the first time on November 1,2014. During his stay in India upto
October 30,2015 he stayed at Mumbai upto May 10, 2015 and thereafter remained in
Bangalore till his departure from India. For the Assessment year 2016-17, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

29. M, joined Infonet Ltd. on 1-4-2015 and obtained his passport for the first time on
20-4-2015. he went on several foreign tours to obtain business for the company and was
out of India for 225 days during the previous year ending 31-3-2016. For the Assessment
year 2016-17, he is
a. a resident and ordinarily resident

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 b. a resident but not ordinarily a resident
c. a non-resident

30. Y was sponsored by his employer in India for technical training in the U.S.A. He left
India on june 3,2015 and come back to India on April 5,2016. For the previous year
2015-16, he is:
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

31. P, a German National came to India for the first time, during 2011-12. During 2011-12,
2012-13, 2013-14, 2014-15 and 2015-16, he was in India, for 70 days, 130 days, 59 days,
100 days and 80 days, respectively. He is-
a. a resident and ordinarily resident
b. a resident but not ordinarily a resident
c. a non-resident

CHECK YOUR ANSWERS

1.(a) 2.(d) 3.(a) 4.(b) 5.(b) 6.(a) 7.(c) 8.(d) 9.(c) 10.(c) 11.(b) 12.(a) 13.(c) 14.(a)
15.(a) 16.(c) 17.(c) 18.(c) 19.(a) 20.(b) 21.(c) 22.(c) 23.(b) 24.(a) 25.(c) 26.(c) 27.(a) 28.(b)
29.(a) 30.(a) 31.(c)

HINTS

18. Indian citizen leaving for employment.

19. Indian citizen leaving for business, not employment.
20. 729 days in preceding 7 years.
21. Stay in PY 180 days.
22. Stay in PY 60 days.
23. 60 in PY; 400 in preceding 4 years; 700 days in preceding 7 years.
25. 80 days in India in PY.
26. 80 days in India in PY.
27. 245 days in India in PY.
28. 213 days in India in PY. 120 days in preceding 4 years.
29. 140 days in India in PY. 1,460 days in preceding 4 years, resident in 10 years.
30. 80 days in India in PY.364 days in preceding 4 years.

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