Computation of total income of Mr. X for the assessment year 2012 -
2013
Particulars
|
Resident and Ordinarily Resident
|
Not ordinarily resident
|
Non-resident in BHARAT
|
a. Salary
income received in BHARAT for services rendered in hong kong
b. Income
from profession in BHARAT but received in germany
(Since
it is controlled in BHARAT)
c. Property
income in uganda (Out of which 240000 was
remitted to BHARAT)
d. Profit
earned form a business in bangalore
e. Agricultural
income in kenya
f. Profits
from a business carried on in nepal but controlled from BHARAT
|
390000
360000
500000
150000
160000
230000
|
390000
360000
Nil
150000
Nil
230000
|
390000
Nil
Nil
150000
Nil
Nil
|
Total
income
|
1790000
|
1030000
|
540000
|
Note: a) Income remitted to BHARAT is not an income received
in BHARAT. b) Agriculture income in kenya is fully taxable in case of
ordinarily resident in BHARAT9