Income Tax Departmental Examination for Ministerial Staff Practice Quiz

Question 1

Under section 6(1) of the Income-tax Act, 1961, an individual is resident in India in a previous year if, among other tests, he is in India in that year for a period amounting in all to:

Accepted Answer

182 days or more

Question 2

Apart from the 182-day test, section 6(1)(c) treats an individual as resident if he is in India for 60 days or more in the previous year and, within the four preceding years, for an aggregate of:

Accepted Answer

365 days or more

Question 3

For an Indian citizen who leaves India in a previous year for the purposes of employment outside India, the "60 days" in section 6(1)(c) is read as:

Accepted Answer

182 days

Question 4

Under section 6(1A), an Indian citizen who is not liable to tax in any other country by reason of domicile or residence is deemed resident if his total income, other than income from foreign sources, exceeds:

Accepted Answer

₹15 lakh

Income Tax Departmental Examination for Ministerial Staff — Discussion

Income Tax Departmental Examination for Ministerial Staff — Group Discussion