TAX MANAGEMENT- MODULE 1 PROBLEMS ON RESIDENTIAL STATUS AND INCIDENCE ON TAX 1.

X left India for the first time on May 20,2009. During the financial year 2011-12, he came to India once on May 27 for a period of 53 days. Determine the residential status for the assessment year 2012-13. 2. X comes to India, for the first time, on April 16, 2009. During his stay in India up to October 5, 2011, he stays in Delhi up to April 10, 2011 and thereafter remains in Chennai till his departure from India. Determine his residential status for the AY 2012-13. 3. X, a foreign citizen (not being a person of Indian origin), comes to India, for the first time in the last 30 years on March 20, 2011. On September 1, 2011, he leaves India for Nepal on a business trip. He comes back on February 26, 2012. Determine the residential status of X for the AY 2012-13. 4. X, a foreign national (not being a person of Indian origin), comes to India for the first time on April 15, 2007. During the financial years 2007-08, 2008-09, 2009-10, 2010-11 and 2011-12, he is in India for 130 days, 80 days, 13 days, 210 days and 75 days respectively. Determine the residential status of X for the AY 2012-13. 5. X, a foreign citizen (not being a person of Indian origin), leaves India for the first time in the last 20 years on November 20, 2009. During the calendar year 2010, he comes to India on Sept 1 for a period of 30 days. During the calendar year 2011, he does not visit India at all but comes to India on January 16, 2012. Determine the residential status of X for the AY 2012-13. 6. X, a foreign citizen (not being a person of Indian origin). During the financial year 2011-12, he comes to India for 85 days. Determine his residential status for the assessment year 2012-13 on the assumption that during the financial years 1997-98 to 2011-12, he was present in India as follows: Year No of days Year No of days 1997-98 85 2004-05 16 1998-99 310 2005-06 360 1999-2000 6 2006-07 181 2000-01 5 2007-08 305 2001-02 65 2008-09 65 2002-03 180 2009-10 10 2003-04 360 2010-11 126 7. X, an Indian citizen, who is appointed as Senior taxation officer by the Govt of Nigeria, leaves India for the first time on Sept 26, 2011 for joining his duties in Nigeria. During the previous year 2012-13 he comes to India for 176 days. Determine the residential status of X for the AYs 2012-13 and 201314. 8. X, an individual, is resident but not ordinarily resident in India for the AY 2012-13. During the PY 2011-12, the affairs of X (HUF), a Hindu Undivided Family, whose Karta is X since 1960, are partly managed from Delhi and partly from Nepal. Determine the residential status of X (HUF) for the AY 2012-13. 9. X is resident and ordinarily resident in India for the AY 2012-13. He gives the following information in respect of his income for the PY 2011-12:

Particulars Amount (Rs.) Capital gain on sale of house situated in Pune (sale consideration received in 40000 Nepal) Salary received in Sri Lanka for rendering service in Tamil Nadu 50000 Interest received from Govt of India(it is paid to him in Sri Lanka, the money 60000 is utilised by the Govt outside India) Royalty received from A Ltd. ( a foreign company which is non resident in 70000 India) outside India (royalty is paid for a manufacturing business situated outside India) Find out the Taxable Income of X for the AY 2012-13. 10. For the AY 2012-13, X is non resident in India. From the information given below, find out his income chargeable to tax for the AY 2012-13: Particulars Amount (Rs.) Royalty received by him outside India from the Govt of India 17000 Technical fees received from A Ltd ( an Indian company) in Germany for advise 117000 given by him in respect of a project situated in Iran Income from a business situated in Sri Lanka (goods are sold in Sri Lanka, sale 217000 consideration is recd in Sri Lanka but business is controlled partly in Sri Lanka and partly in India) Income from a business connection in India (it is recd outside India) 317000 11. X furnishes the following particulars of his Income earned during the previous year relevant to the AY 2012-13: Particulars Amount (Rs.) Interest on German Development Bonds (two-fifths is recd in India) 60000 Income from agriculture in Bangladesh, recd there but later on Rs.50000 is 181000 remitted to India (agricultural activity is controlled from Bangladesh) Income from property in Canada recd outside India (Rs. 76000 is used in Canada 86000 for meeting educational expenses of Xs daughter in US and Rs. 10000 is later on remitted to India) Income earned from business in Kampala (Uganda) which is controlled from Delhi 65000 (Rs. 15000 is received in India) Dividend paid by a foreign company but received in India on April 10, 2011 46500 Past untaxed profit of 2002-03 brought to India in 2011-12 1043000 Profits from a business in Madras and managed outside India 27000 Profits on sale of a building in India but received in Sri Lanka 1480000 Pension from a former employer in India, recd in Rangoon 36000 Gift in foreign currency from a friend recd in India on Jan 20, 2012 80000 Find out the GTI of X, if he is i) OR ii) NOR iii) NR for the AY 2012-13.