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26. An individual is said to be resident in India if_________.
It is in India in the previous year for a period of 182 days or more
It is in India for a period of 60 days or more during the previous and 365 days or more during the four years immediately proceeding previous year
All of the above
None of the above
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27. The HUF is said to be a resident in India if __________.
The control and management of its affairs is wholly or partly situated in India
The control and management of its affairs is partially situated out of India
The control and management of its affairs is wholly or partly in out of India
28. The awards and rewards are exempted from Income Tax if __________.
Payment is in cash
Payment is in kind
Payment is in cash or in-kind
29. Income received in India whether it occurred in India or outside India, the tax incidence in case of the resident is _________.
Taxable as per slabs
Exempted from tax
Partly exempted
30. Income received in India whether occurred in India or outside India, the tax incidence in case of resident but not ordinarily resident is__________.
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