Tax computation

Q1. Mr Zaheer, aged 40, informs you that his total income for the Previuos Year (PY) 2018-19 is Rs
11,00,000. Compute his tax liability.

Q2. Mr A, aged 35, has total income, computed under the Income tax Act for PY 2018-19, of Rs.
2,88,568. Calculate his tax liability. What would his tax liability be if he also had agricultural income of
Rs 3,40,000.

Q3. Mr. Chatterjee, a 69 year old resident Indian has declared a sum of Rs 10,30,000 as taxable income.
Compute tax liability for PY 2018-19. Would your answer differ if a) the assessee is a non-resident and
b) the assessee is a resident aged 85 years?

Q4. Mrs Malathi, aged 40, informs you that her total income computed as per the Income Tax Act is
Rs 10,50,000. Computer her tax liability for PY 2018-19. Would your answer differ if, in the above case,
she was aged 62 years. What would your answer be if, in the above case, she was aged 82 years?

Q5. Mr Mohit, aged 50, has a taxable income of Rs 1,06,00,000. Compute his tax liability. What would
his tax liability be if his income was Rs 99,00,000?

Residential status
Q6. Mr A, a British national, comes to India for the first time during 2014-15. During the previous years
2014-15, 2015-16, 2016-17, 2017-18 and 2018-19, he is in India for 55 days, 60 days, 80 days, 160 days
and 70 days respectively. Determine his residential status of PY 2018-19

Q7. Mr C, who is a citizen of Singapore, has stayed in India for a period of 150 days during the previous
year 2018-19. You are informed that Mr C stayed in India throughout the previous year 2017-18.
However, he stayed in his home country for 330 days and 350 days during the previous years 2015-16
and 2016-17 respectively. Determine his residential status for AY 2018-19.

Q8. Sushma furnishes the following information about her period of stay in India during the previous
years 2004-05 to 2014-15:

PY Days PY Days PY Days

2008-09 365 2012-13 75 2016-17 62

2009-10 365 2013-14 67 2017-18 70

2010-11 365 2014-15 178 2018-19 100

2011-12 110 2015-16 65

Calculate her residential status for AY 2019-20

Q9. Aparna, an Indian citizen left India on appointment by the Government of Korea for the first time
on 27/9/14 to join her duty. During PY 2018-19, she came to India and stayed for 175 days. Determine
her residential status for AY 2019-20.
Q10. An individual who is an Indian resident, is allowed to hold two different citizenships
simultaneously. Is citizenship a determining factor for residential status of an individual?

AGGREGATION OF AGRICULTURAL INCOME

Q11. A Resident individual aged 81 years declares his income from agricultural income as Rs. 4,550
and non-agricultural income to be Rs. 8,50,000. Calculate his tax liability.

Q12. A resident individual aged 22 years declared his agricultural income to be Rs. 5,50,000 and nin-
agricultural income to be Rs. 7,00,0000. Compute his tax liability.