The question (12 marks)
Elaborately discuss how the residential status of the different classes of assessee is determined, and explain the effect that status has on the income brought to charge. (12 marks)
MU Module II, residential status; pack ch. 02.
Plan your answer on paper before you look at the authorities — issue first, then the rule, then apply it to these facts.
It tests Unit 2 · Residence, Heads of Income and Computation of Law of Taxation.
Authorities you will need
- Sections 5, 6 and 9, Income-tax Act
- Section 6(13) and 6(14), Income-tax Act
- V.V.R.N.M. Subbayya Chettiar v. C.I.T.
How an answer is marked
A full-marks answer names the issue in one line, states the rule with its section, cites the authority, applies it to these facts and concludes — in that order. The app's model answer for this question is written in exactly that shape, with a checklist to mark your own attempt against.