Introduction and Geographical Source of Income Chapter- 05
CA CAF- 6 PAST PAPERS THEORETICAL QUESTIONS
Q. NO. 3 (a) Autumn 2019
Jean Francois, a French designer, often visits to Pakistan for promotion of his products. During
his last visit he stayed in Pakistan from 10 July 20X8 to 25 February 20X9. Determine the
residential status of Jean Francois for tax year 20X9, assuming that the Commissioner has
granted him permission to use calendar year as special tax year.
Q. NO. 2(a & b) Autumn 2017
Under the provisions of Income Tax Ordinance, 2001 and rules made thereunder:
(a) Discuss the residential status for tax year 2019 in each of the following situations:
(i) On 21 September 2018 Asif proceeded to Dubai to join his new job. Due to certain professional
issues with his employer in Dubai, he resigned on 1 May 2019 and came back to Pakistan. On
16 May 2019 he got a new job in Pakistan which he continued till 30 June 2019.(ii) Sami Associates is an association of persons and provides accounting services in Dubai. On 2
January 2019, the entire management and control of its affairs was shifted from Karachi to
Dubai.(b) Explain the treatment of foreign source income for tax year 2017 under each of the following
independent situations:
(i) Joseph, a South African cricket coach is working in Pakistan under an employment contract
since 20 July 2014. During the tax year 2017, he earned foreign source income from his
business established in South Africa and brought 25% of the income to Pakistan.
(ii) On 15 January 2016 Farhan returned to Pakistan from London after 10 years and has been
living in Pakistan since then. During the tax year 2017, he received GBP 5,000 as return from
his investment in London.
Q. NO. 3(a) Autumn 2015
Mr. Baqir was working in Pakistan Embassy in United Kingdom for the past ten years. He returned back to
Pakistan five months back and is now working with a British conglomerate in Islamabad. He is in the
process of filing his return of income for tax year 20X5 and has sought your advice on the following matters:
(i) Whether I would be a non-resident for tax year 2015 as my period of stay in Pakistan is less than 183
days under the Income tax Ordinance, 2001?
(ii) Whether I can claim a foreign levy paid on my foreign income, equivalent to PKR 150,000, as
foreign income tax in my return of income to avoid double.
Q. NO. 6(a) Spring 2014 State the provisions of Income Tax Ordinance, 2001 relating to foreign-source
salary of resident individuals.
Q. No. 4 (b) Autumn 2013 In view of the provisions of Income Tax Ordinance, 2001 and Rules made there
under, determine the residential status of the following persons for the tax year 2013:
(i) Ramiz proceeded to Saudi Arabia on 24 December 2012 to assume responsibilities on his new job.
He visited Karachi from 20 June 2013 to 24 June 2013 for presenting a paper in a seminar but due to
unavoidable circumstances, the seminar was cancelled.
(ii) Khalil, an officer working at Ministry of Foreign Affairs, since last three years, was posted to the
Pakistan’s mission in Geneva from 1 August 2012 to 30 June 2013.
(iii) Ali Associates is a partnership firm and provides consultancy services in Pakistan as well as United
Kingdom (UK). The management and control of its affairs is situated partly in UK and partly in
Pakistan.
(iv) Smith, a Nigerian football coach, came to Pakistan on 28 February 2013. He left the country on 31
August 2013.