Case Study Questions
Case Study Questions
Case Study Questions
Questions
Outcome Level
Mr. Chiru, an Indian citizen, leaves India for the first time on
September 20, 2019 for the purpose of employment. He comes to
India for a visit of 146 days on April 10, 2020. He finally comes back CO1 K2
on May 16, 2021. Find out the residential status of Mr. Chiru for the
AY 2022-23.
Following are the taxable incomes of Sri Raj Kumar for the previous
year 2021-22
a) Salary accrued and received in India ₹ 20,000
b) Profit of a whole business at Melbourne ₹ 30,000
c) Dividend declared in Perth but received in India ₹ 4,000
d) Interest received from Sri Darshan, on the loan provided to him for
a business carried on in India. ₹ 5,000
CO1 K2
e) Royalty received in Germany from Sri Lohith a resident in India for
technical services provided for a business carried on in Germany ₹
20,000
Calculate Sri Raj Kumar’s total Income for the A.Y. 2022-23 ,if he is
(i) Resident, (ii) Not ordinarily resident, (iii) Non Resident.
PO4 5
PO4 5
PO4 5