Income tax

17. Jairam a foreign national, furnishes the following particulars of his income relevant to the assessment year 2019-20:

Rs.

1,20,00

0

2,40,00

0

90,000

15,000

36,000

i) Income from property in New York received there

ii) Income from business in Kolkata managed from

Singapore

ii) Profit on sale of machinery in California (one-half

received in Kolkata)

iv) Dividend (Gross) received in Thailand from a company registered in India but mainly operating in Thailand

va)income from a house property in Dhaka deposited by the tenant there in a foreign branch

of SBI

vi) Gift in foreign currency Rs.3,50,000 from a relative (one-half received in India and the

balance used in New York)

vii) Income from agriculture

in Burma Rs.45,000

received there. 1/3 used while visiting there and 2/3 remitted later to Kolkata viii) Income from profession (as a management

consultant) in Philippines received there. The

2,20,00 0

profession set up in India Compute his taxable income, if he is: (a) Resident (b) Not-Ordinarily

Resident (c) Non-Resident.