71.
Mr P was born on 18th April, 1986 in India and later on he took the citizenship of USA. Neither his parents nor his grandparents were born in undivided India. In this Mr P shall be

74.
Mr X, a non-resident, earned Rs. 36,000 as interest on German Development Bonds. Of this, he received $${\frac{1}{6}^{{\text{th}}}}$$ in India. The amount to be included as interest for the computation of his gross total income is

77.
Two enterprises shall be deemed to be associated enterprises if, at any time during the previous year, a loan advanced by one enterprise to the other enterprise constitutes not less than of the book value of the total assets of the other enterprise.

78.
The Income Tax Act was implemented on 1st April 1961. Which of the following areas basically falls under the scope of the Income Tax Act, 1961?

79.
If any of income from house property is received in previous year, then it is chargeable to tax under lead