TAX INDIA CHAPTER 3

Mr. Ram, an Indian citizen left India on 22.09.2021 for the first time to work as an officer of a company in Germany. Determine the residential status of Ram for the assesment year 2022 – 23.

Mr. Dey, a non-resident, residing in US since 1990, came back to India on 1.04.2020 for permanent settlement. What will be his residential status for the assesment year 2022-23?

Jay leaves India on 30th November 2020.He was in India for previous year like this
2019-2020 55 Days
2018-2019 60 Days
2017-2018 80 Days
2016-2017 40 Days
2015-2016 100 Days
Then 100 days every year for 5 years before 31st mar 2015
What is the the residential status of Jay for the AY of 21-22

A company is said to be a resident in India in any previous year if:

From the assessment year 2018-19 a foreign company will be resident in India..

HUF is said to be resident in India in any previous year if

Income which accrues or arises outside India and received outside India in the previous year from any other source is taxable for

Income which accrues or arises outside India and received outside India during the years preceding the previous year and remitted to India during the previous year is taxable for

Income which accrues or arises or is deemed to accrue or arise in India during the previous year, whether received in India or elsewhere is taxable for

Rohit, who lives in London, has a house property situated in India which has been given by him on rent. The rent derived by Rohit is received in London, Will it be taxed as the income from house property.