Question 1
Under Section 6(1) of the Income-tax Act, 1961, an individual is treated as resident in India for a previous year if he is present in India for at least how many days during that previous year?
Correct Answer:
182 days
Question 2
An Indian citizen having total income (other than income from foreign sources) exceeding Rs 15 lakh, who is not liable to tax in any other country, is treated under Section 6(1A) as:
Correct Answer:
Deemed resident, and therefore Resident but Not Ordinarily Resident
Question 3
Income deemed to accrue or arise in India to a non-resident is governed primarily by which section of the Income-tax Act, 1961?
Correct Answer:
Section 9
Question 4
For a Resident but Not Ordinarily Resident (RNOR), which income is NOT included in total income under Section 5?
Correct Answer:
Income accruing outside India from a business controlled wholly from outside India
Question 5
A company is treated as resident in India in any previous year if it is an Indian company OR if its place of effective management (POEM) in that year is:
Correct Answer:
In India
Question 1
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About this Exam

Prepare with the CA Final Paper 4 Practice Questions - CA Final Paper 4 Direct Tax Laws & International Taxation Exam practice quiz. This question bank includes 100 questions covering section, income, company, paid, and resident. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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CA Final Paper 4 Practice Questions - CA Final Paper 4 Direct Tax Laws & International Taxation Exam

This practice set contains 100 questions from the matching question bank and focuses on section, income, company, paid, and resident. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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