Residential Status Mock Test 1 IGP-CS CA Vivek Gaba

1. To claim the status of ROR for Individual –

a) Only one basic condition need to be satisfied
b) One basic and one additional condition are to be satisfied
c) Need not satisfy any of the condition
d) One Basic & both additional condition are to be satisfied
2. Every year, the residential status of an assessee
a) may change b) will certainly change
c) will not change d) None of the above
3. Income earned and received outside India but later on remitted to India, is taxable in case of:
a) All the assesses b) ROR
c) Non-resident d) None of the above
4. Which of the following may be ordinarily resident in India?
a) partnership firm b) Joint stock company
c) Associate of persons d) Hindu Undivided Family
5. Residential status is to be determined for
a) previous year b) Assessment year
c) Accounting year d) Financial year
6. Income deemed to accrue or arise in India is taxable in case of
a) Resident only b) Both ordinarily resident and NR
c) Non-resident d) all the assessees
7. Vivek was born on 5 April 1997 in India and later on took citizenship of USA. Neither his
parents nor his grand-parents were born in divided/ undivided India. He shall be
a) citizen of India b) person of Indian origin
c) Foreign national d) Resident of India
8. Vivek, a foreign national visited India during previous year 2016-17 for 180 days. Prior to this,
he had never visited India. He shall be
a) Resident in India b) Non-resident in India
c) not ordinarily resident in India d) Any of the above
9. Vivek, a foreign national, but a person of Indian origin visited India during P.Y. 2016-17 for 181
days. During 4 preceding year, he was in India for 400 days. He shall be:
a) Resident in India b) Non-resident in India
c) not ordinarily resident in India d) Any of the above
10. A person may be resident in ………… in any previous year:
a) more than one country b) only one country
c) only two country d) none of the above
11. A person may be a ……………………. but may not be…………….
a) citizen of India, resident of India b) resident of India, citizen of India
c) Both a) and b) d) None of the above
12. HUF which is Resident India shall be said to ROR in India if:
a) Karta of HUF satisfies both basic conditions
b) Karta of HUF satisfies any one basic condition
Residential Status Mock Test 1 IGP-CS CA Vivek Gaba

c) Karta of HUF satisfies both additional conditions

d) Karta of HUF satisfies any 1 additional condition
13. In case of exception in basic condition, which of the following condition will be checked:
a) Stay in India for 182 days or more
b) Stay in India more than 182 days
c) Stay in India 60 days or more and 365 or more in 4 I.P.P.Y
d) None of the above
14. ‘R’, 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 assessment year 2017-18, R shall be:
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
15. “X”, a foreign national visited India during the previous year 2016-17 for 180 days. He had
never visited India prior to this visit. “X” in this case shall be:
a) Resident in India b) Non-resident in India
c) RNOR d) None of the above
16. Steve Waugh, the Australian cricketer comes to India for 100 days every year. Find out his
residential status for the A.Y. 2017-18.
a) Non-resident b) ROR c) RNOR d) None of the above
17. Wipro Ltd. an Indian company has most of its business outside India. Determine its residential
status.
a. Resident b) Non-resident c) RNOR d) None of the above
18. ‘R’, a person of Indian origin visited India on 3.10.2015 and plans to stay here for 185 days.
During 4 years prior to previous year 2016-17, he was in India for 750 days. Earlier to that he
was never in India. For the AY 2017-18, ‘R’ shall be:
a) resident and ordinarily resident in India b) resident but not ordinarily resident in India
c) non-resident d) None of the above
19. Following are the particulars of Income of Vivek –
(i) Interest on U.K. Development Bonds (1/4th being received in India) 3,00,000
(ii) Profit on sale of a house in India but received in U.K 3,50,000
If Mr. Vivek is RNOR what is his total income?
a) 3,50,000 b) 4,25,000 c) 6,50,000 d) 3,00,000
20. Following are the particulars of Income of Vivek –
(i) Past untaxed profits brought in India during the previous year 1,75,000
(ii) Income from agriculture in USA being invested there only 1,12,500
(iii) Income from business in U.K. being controlled from India 1,15,150
If Mr. Vivek is ROR what is his total income?
a) 4,02,650 b) 2,27,650 c) 1,15,150 d) None of the above
21. Following are the particulars of Income of Vivek –
(i) Past untaxed profits brought in India during the previous year 1,75,000
(ii) Dividend from a Japanese Company received in Japan 1,00,000
Residential Status Mock Test 1 IGP-CS CA Vivek Gaba

(iii) Agriculture income from land in Haryana 2,70,000

(iv) Profit on sale of shares of RIL ltd. received in Japan 1,50,000
If Mr. Vivek is ROR what is his total income?
(A) 6,95,000 (B) 1,50,000 (C) 3,70,000 (D) None of the
above
22. The following additional conditions are to be satisfied by a person to be resident and
ordinarily resident in India:
a. He is a resident in at least any two out of the ten previous years immediately
preceding the relevant previous year
b. He has been in India for 730 days or more during the seven previous years immediately
preceding the relevant previous year
c. Both (A) and (B) of above
d. None of the above
23. X, an Indian citizen, who is living in Delhi since 1980, left for Japan on 1 July, 2015 for
employment. He came back to India on 1 January, 2017 on a visit and stayed for 4 months.
His residential status for the assessment year 2017-18 would be:
a. Resident and ordinarily resident (B) Not ordinarily resident
(C) Non resident (D) Resident.
24. Abhay earns the following income during the previous year ended 31 March, 2017: Interest on
U.K. Development Bonds (1/4 being received in India): 2,00,000; profits on sale of a
building in India but received in Holland : 2,00,000. The income liable to tax for the
assessment year 2017-18 if Abhay is resident and not ordinarily resident in India, is:
(A) 2,50,000 (B) 4,00,000 (C) 2,00,000 (D) 50,000.
25. If Karta is resident and ordinarily resident in India but control and management of HUF is
situated partly outside India in the previous year, the HUF is —
a. Resident and ordinarily resident (B) Not ordinarily resident
(C) Non resident (D) Resident.
26. Atul, a foreign citizen. His father was born in Delhi in 1951 and mother was born in England
in 1950. His grandfather was born in Delhi in 1922. Atul visited India to see Taj Mahal and
visit other historical places. He came to India on 1 November, 2016 for 200 days. He has
never come to India before. His residential status for assessment year 2017-18 will be:
a. Non resident in India (B) Not ordinarily resident in India
(C) Resident in India (D) None of the above.
27. HUF of Vivek Consisting of himself, his wife and 2 sons is assessed to income tax. The
residential status of HUF would be non-resident, when-
(A) The management and control or its affairs wholly in India
(B) The management and control or its affairs wholly in outside India
(C) The place of effective management in India
(D) The place of effective management in outside India
28. Vivek who was born and brought up in India left for employment in Dubai on 20 th Aug, 2016.
His Residential status in respect of the assessment year 2017-2018 would be-
Residential Status Mock Test 1 IGP-CS CA Vivek Gaba

(A) Resident & Ordinarily resident (B) Non-resident

(C) Not ordinarily resident (D) None of the above
29. Govt. of India paid salary of 5 lakh and allowances/perquisites valued 2.20 lakh to a person
who is Indian citizen for the for the service rendered by him outside India for 5 months during
the previous year. His Total income chargeable to tax would be-
(A) 7,20,000 (B) 5,00,000 (C) 6,10,000 (D) Nil
30. Mr. C, a Japanese citizen left India after a stay of 10 years on 01.06.2014. During financial
year 2015-16, he came to India for 46 days. Later, he returned to India for 1 year on
10.10.2016. Determine his residential status for the A.Y. 2017-18.
(A) Resident & ROR in India (B) RNOR
(C) Non-resident in India (D) None of the above

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CA Vivek Gaba (CS Tax Faculty)

Target 90+ in Tax Laws

All The Very Best.

 Residential Status Mock Test 2 IGP-CS CA Vivek Gaba

1. In 2nd additional condition, assessee should have stayed in India for:

a) more than 730 days during 7 immediately preceding previous year
b) 730 days or more during 7 immediately preceding previous year
c) 365 days or more during 4 immediately preceding previous year
d) 182 days or during relevant immediately preceding previous year
2. HUF which is Resident India shall be said to ROR in India if:
a) any adult of HUF satisfies both additional conditions
b) Karta of HUF satisfies any one basic condition
c) Karta of HUF satisfies both additional conditions
d) Karta of HUF satisfies any one additional condition
3. Past untaxed profit of the financial year 2002-03 brought to India in 2016-17 is chargeable to
tax in the assessment year 2017-18 in hands of:
a) All the assessee b) ROR
c) Non-resident in India d) None of the above
4. A person say, Mr. X has been non-resident in 9 out of 10 preceding previous year; his
residential status is:
a) Resident in India b) Non-resident in India
c) ROR in India d) RNOR in India
5. Income accruing from agriculture activity in foreign country is taxable in case of an assessee
who is:
a) Resident/ Resident and ordinarily resident b) Resident and not ordinarily resident
c) Non-resident d) None of the above
6. Foreign income received in India during the previous year is taxable case of which assessee:
a) Resident b) Not-ordinarily resident
c) Non-resident d) All the above
7. An individual born in India left for employment from India to France on 30.10.2015. He visited
outside India for the first time. His residential status for the assessment year 2017-18 will be
a) ROR b) RNOR c) Non-resident d) None of the
above
8. Income which accrue or arise outside India from business controlled from India is taxable in
case of:
a) ROR b) Non-resident
c) Both ROR & RNOR d) All of the above
9. “X”, a foreign national visited India during the previous year 2016-17 for 180 days. He had
never visited India prior to this visit. “X” in this case shall be:
a) Resident in India b) Non-resident in India
c) RNOR d) None of the above
10. Steve Waugh, the Australian cricketer comes to India for 100 days every year. Find out his
residential status for the A.Y. 2017-18.
a) Non-resident b) ROR c) RNOR d) None of the above
 Residential Status Mock Test 2 IGP-CS CA Vivek Gaba

11. Dividend received from an Indian Company in USA is ________ in case of a resident, ______
in case of RNOR and _______ in case of NR ?
a) Exempt, Exempt, Taxable b) Exempt, Exempt, Exempt
c) Taxable, Exempt, Taxable d) Taxable, Taxable, Exempt
12. Following are the particulars of Income of Vivek –
(i) Business Income carried in USA controlled from India, received there
and subsequently remitted to India 1,50,000
(ii) Dividend from Indian company received in India 50,000
If Mr. Vivek is Resident what is his total income?
a) 2,00,000 b) 1,50,000 c) 1,00,000 d) None of the above
13. Following are the particulars of Income of Vivek –
(i) Salary received Govt. Of India for service rendered o/s India 1,00,000
(Including 15,000 perquisites & Allowances 10,000)
(ii) Dividend from Indian company received in India 50,000
If Mr. Vivek is Non-Resident what is his total income ?
a) 1,50,000 b) 75,000 c) 1,25,000 d) None of the
above
14. Following are the particulars of Income of Vivek –
(i) Past untaxed profits brought in India during the previous year 1,75,000
(ii) Interest received from Indian Government bonds outside India 15,000
(iii) Royalty received in India from Non-Resident who used the right Business outside India 10,000
(iv) Agriculture income from lands situated in Japan and received in India 37,000
If Mr. Vivek is Non-resident what is his total income?
a) 2,37,000 b) 62,000 c) 47,000 d) None of the above
15. Following are the particulars of Income of Vivek –
(i) Past untaxed profits brought in India during the previous year 1,75,000
(ii) Interest received from Indian Government bonds outside India 15,000
(iii) Royalty received in India from Non-Resident who used the right Business outside India 10,000
(iv) Agriculture income from lands situated in Japan and 30% received in India 50,000
If Mr. Vivek is Non-resident what is his total income ?
a) 65,000 b) 30,000 c) 25,000 d) None of the
above
16. Income chargeable under the head “Salaries” payable by Govt. Of India to a citizen of India for
service rendered outside India is taxable if the person is –
a) Resident b) RNOR in India
c) Non-resident in India d) Any of the above
17. Fees for technical service means any consideration for rendering of any –
a) Managerial service b) Technical service
c) Consultancy service d) All of the above
18. Which of the following activity will be considered as business connection in India –
a) All the operation of a firm are not carried in India
 Residential Status Mock Test 2 IGP-CS CA Vivek Gaba

b) An office set up by non-resident for carrying out business activity in India

c) Both of above
d) None of above
19. A company is said to be a resident in India in previous year, if :
a) It is an Indian Company
b) Its place of effective management is in India
c) Either it is an Indian Company or its place of effective management is in India
d) None of the above
20. VGC ltd an Indian company will be _________ in India if its place of effective management is
wholly situated outside India during the previous year –
a) Resident in India b) Non-resident of India
c) RNOR in India d) None of the above
21. ______ will be resident in India if its POEM is in India during the previous year –
a) Indian Company b) Foreign Company
c) Domestic Company d) None of the above
22. VG ltd is an Indian Company. It carries on business in Delhi and U.K. and its POEM is
situated outside India. Further, 80% of Total Income of the company is from the business in
USA. What is the resident status of VG ltd. –
a) Resident in India b) Non-resident in India
c) RNOR in India d) None of the above
23. A foreign company would be resident in India –
a) If its control and management is partly in India
b) If its place of effective management in India
c) If its place of effective management is outside India
d) None of the above
24. Determine the residential status of Mr. VG, an Indian Citizen who has left India for the first
time on 15th August, 2016 for the purpose of visit outside India. He came back to India on 17th
march 2017 –
a) ROR in India b) Non-resident in India
c) RNOR in India d) None of the above
25. Determine the residential status of Mr. VG person of Indian origin, who came India for the first
time on 25th Dec, 2016 for 210 days –
a) Resident in India b) Non-resident in India
c) RNOR in India d) None of the above
26. The Residential status of HUF depends upon the __________
a) Control and management if affairs b) Place of effective management
c) Place of residence of Karta d) None of the above
27. Find the residential status of HUF whose control and management is wholly outside in India the
Karta stays in India for 735 days during the period of 7 years.
a) Resident in India b) Not ordinarily resident in India
c) Non-Resident in India d) None of the above
 Residential Status Mock Test 2 IGP-CS CA Vivek Gaba

28. Find the residential status of HUF whose control and management is wholly in India the Karta
stays in India for 735 days during the period of 7 years and is Resident in Last 4 years
preceding the previous year
a) ROR in India b) Non-resident in India
c) Non-Resident in India d) None of the above
29. Bajaj Bros. HUF was partly controlled from India by its Karta, Rahul who is citizen of India but
stays outside India. For the purpose of managing affairs of the HUF, Rahul regularly visit India.
Determine the residential status of the HUF for the assessment year 2016-17, if during the last
12 years Rahul visited India for 110 days every year.
a) Resident and ordinarily resident in India b) Non-resident of India
c) RNOR in India d) None of the above
30. To claim the status of NR for Individual –
a) Only one basic condition need to be satisfied
b) One basic and one additional condition are to be satisfied
c) Need not satisfy any of Basic the condition
d) One both additional condition are to be satisfied

For Any Doubt you can whatsapp or message at – 8010740800

Love

CA Vivek Gaba (CS Tax Faculty)

Target 90+ in Tax Laws

All The Very Best.

Residential & Basic Mix MCQs IGP-CS CA Vivek Gaba

1. The constitution of India empowers_______________ to levy tax on income

(a) State Government
(b) Central Government
(c) CBDT
(d) Finance Minister
2. Income tax is a tax on ______________.
(a) Income
(b) Profit
(c) Turnover
(d) Expenditure
3. The Income Tax Act, 1961 has 298 _______________.
(a) Sections
(b) Sub-sections
(c) Clauses
(d) Sub-clauses
4. The ______________ makes the amendment in the form of omissions, insertions and
substitutions in the Income Tax Act.
(a) Finance Bill
(b) Finance Minister
(c) Finance Act
(d) Parliament
5. The Income Tax Act extends to ______________ of India.
(a) States
(b) Union Territories
(c) Citizens
(d) Whole
6. The term HUF stands for __________.
(a) Hindu divided family
(b) Human undivided family
(c) Hindu undivided family
(d) Human divided family
7. AOP is the abbreviation used for __________.
(a) Association of Persons
(b) Association of Professors
(c) Association of Panchayats
(d) Associations of Persons
8. AOP should consist of __________.
Residential & Basic Mix MCQs IGP-CS CA Vivek Gaba

(a) Individual only

(b) Person other than individual also
(c) None of the above
(d) Both of the above
9. Body of individual should consist of __________.
(a) Individual only
(b) Person other than individual only
(c) None of the above
(d) Both of the above
10. Residential status of an individual depends on the stay of the assesses in India during
the
__________.
(a) Calendar year
(b) Accounting year
(c) Assessment year
(d) Previous year
11. A person by whom any tax is payable under Income Tax Act 1961 is called
__________.
(a) Individual
(b) Tax receiver
(c) Assessee
(d) None of the above
12. The financial year in which the income is earned is called as the __________.
(a) Assessment year
(b) Present year
(c) Previous year
(d) Current year
13. An Company is always resident in India __________.
(a) Foreign
(b) Individual
(c) Indian
(d) Investment
14. Income Tax Act extends to _________.
(a) Whole of India
(b) Whole of India except Jammu & Kashmir
(c) India & Sir Lanka
(d) None of these
Residential & Basic Mix MCQs IGP-CS CA Vivek Gaba

15. A new business was set up on 15-11-2016 and it commended its business from 1-12-
2016. The
first previous year in this case shall be _________.

(a) 15-11-2016 to 31-03-2017

(b) 1-12-2016 to 31-03-2017
(c) 2016 – 2017
(d) None of these
16. Shivaji University is assessable under the Income Tax Act as _________.
(a) An Individual
(b) An artificial juridical person
(c) A local authority
(d) None of these
17. Income Tax Act has _________ schedules.
(a) 23
(b) 14
(c) 298
(d) 40
18. 58(1)(A)(ii) is read as ________.
(a) Section 58 schedules (1) clause (A) sub-clause (ii)
(b) Section 58 clause (1) sub-section (A) schedule (ii)
(c) Section 58 sub-section (1) clause (A) sub-clause (ii)
(d) Section 58 sub-section (1) clause (A) item (ii)
19. Previous year can be of _________ 12 months.
(a) More than
(b) Less than
(c) Only
(d) Any
20. The term person includes
(a) HUF
(b) AOP
(c) BOI
(d) All of them