51.
The income received and accrued outside India from a business controlled or profession set up in India, the tax incidence in case of resident is:

53.
Consider the following statements.
1. Tax avoidance is temporary.
2. Tax planning is temporary in nature, while tax avoidance is permanent.
3. Certain conditions relating to Sections of Act are to be complained in tax management.
Which of the statement(s) given above is/are correct?

54.
The examples of revocable transfers are:

59.
Regular assessment in respect of any income is to be made in a later assessment year, but . . . . . . . . on such income is payable in the previous year itself.