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Q. The income received and accrued outside India from a business controlled or profession set up in India, the tax incidence in case of non-resident is .

Q. ____________are capital assets.

Q. Income received in India whether occurred in India or outside India, the tax incidence in case of resident but not ordinarily resident is .

Q. Mr. X has started his business from 2nd Sept,2019 and does not have any other source of Income, his first previous year will start from

Q. Previous year means the financial year immediately preceding the .

Q. Deduction under section 80E is available on

Q. Gain on disposal of immovable property is chargeable to at _____%, where holding period is up to one year.

Q. Any incidental expenditure on disposal of capital assets shall form part of _____________.

Q. The HUF is said to be resident in India if .

Q. Income tax is paid by every individual depending on his