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Shruthi, a resident individual has derived the following income during the previous year 2022-23:
a) Income from profession - Rs. 3,50,000; ·
b) R~r.it received from house property located in foreign country Aa is Rs. 20,000 per month received there.
Mun1c1pal taxes paid in that country is Rs. 40,000. Income Tax paid in the foreign country in equivalent Indian
currency is Rs. 25,000 on the net income of Rs. 2,00,000;
c) Royalty on books from foreign country XY in equivalent Indian currency is Rs. 15,00,000
( eligible for deduction u/s. 80QQB). Tax is paid in country XY@ 20%. The expenses incurred for earning royalty
is Rs. 1,50,000;
d) Interest from savings account amounts to -Rs. 24,000.
Shruthi wishes to know whether she is eligible to claim double taxation relief and if so, the quantum. India does
not have DTAA with either of the two countries.
 p3. Mr. Kamesh, ·an individ . -- -~·r ..................
I ~ th m India fu rms. hes you the following particulars of income earned m
u L11,1c.
India, ua1"Y"
. Country ,, X,, and Country resident .
agreementwith these two countries. or e PY 2022 · 23. India has not entered into double taxation avoidance
I
Particulars Rs.
Income from profession carried on in India 7,50,000
I
y
Agricultural income in Country "X" (gross) 50,000
Dividend received from a company incorporated in Country "Y'' (gross) 1,50,000
Royalty income from a literary book from Country "X" (gross) 6,00,000
Expenses incurred for earning royalty 50,000.,.
Business loss in Country "Y" (proprietary business) 65,000
Rent from a house situated in Country "Y" (gross) 2,40,000
Municipal tax in res~ect of the above house (not allowed as deduction in country "Y") 10,000 I
Note: Business Loss in Country "Y" not eligible for set off against other income as per law of that country. The
rates of tax in Country "X" and Country "Y" are 10% and 25% respectively. Compute total income and tax
payable by Mr. Kamesh in India for AY ~?23.:- 24 ~ _ _ _ _ ._ _ _ _~ ..: ~ - • • ..: ..1... ....1.. _ _ _
1-
j, Mr. Ramanuj Tiwari, aged 65 years resident of India derived the following income for the financial year 2022-
23:
(a) Income from business and profession in India - Rs.6,00,000, (b) Dividend (gross) from a company in Nigeria
- Rs.1,50,000 (Tax paid in Nigeria Rs.30,000), (c)Royalty on books from Spain - Rs.8,00,000 (Rs.7,60,000 has
been received in India on 30-06-2022. Further Rs.40,000 as TDS has been deducted in Spain on royalty), (d)
Income from Other Sources as follows: (i) Saving Interest from Punjab and Sind Bank - Rs.15,000 and (ii)
Interest Income on FDR's - Rs.2,15,000.
Further, Mr. Ramanuj Tiwari incurred expenses to the tune of Rs.1,20,000 on earning the royalty of Rs.8,00,00O.
He has also deposited Rs.1,50,000 in Public Provident Fund Account of his wife during the year.
Compute the Total Income and Tax Payable by Mr. Ramanuj Tiwari for the Assessment Year 2023-24, assuming
India does not have Double Taxation Avoidance Agreement with Nigeria and Spain. Oan 21)