Tax Book 2023

Chapter 30 Solved Past Papers Income Tax Numericals of ICMAP Stage IV - (2003 to 2018)

Required:

(i)

(ii)

Solution:

(i)

Mr.AliHassancameback toPakistanon January03, 2023 andremainedin Pakistanforthe

purpose of his employment till June 30, 2023.

State the provisions applicable to .Resident Individual. under Rule 14 of the Income Tax

Rules, 2002, to determine the number of days an individual is present in Pakistan.

Determine the residential status of Mr. Ali Hassan with reasons in accordance with Rule

14 of the Income Tax Rules, 2002.

joinhisoffice.OnMondayNovember04, 2022 hebecameillandhadtobehospitalizedforthenext

fivedaysandjoinedofficeonNovember09,2022.Duetohiscontinuousillnesshetooksickleave

and went back to Iran on November 10, 2022.

Conceptual Approach to Taxes _____793

(i)

(a)

(b)

(i) a public holiday;

(ii) a day of leave, including sick leave;

(iii)

(iv)

(c)

(ii)

Days

adayorpartofadaywhereanindividualisinPakistansolelybyreasonofbeingin

transitbetweentwodifferentplacesoutsidePakistandoesnotcountasadaypresentin

Pakistan.

A part of a day that an individual is present in Pakistan (including the day of arrival in,

and the day of departure from, Pakistan) counts as a whole day of such presence;

The following days in which an individual is wholly or partly present in Pakistan count as

a whole day of such presence:

The following rules apply in computing the number of days an individual is present in Pakistan in a

tax year:

a day that the individual's activity in Pakistan is interrupted because of a

strike, lock-out or delay in receipt of supplies; or

a holiday spent by the individual in Pakistan before, during or after any

activity in Pakistan; and

• Day of arrival in Pakistan on November 2, 2022 1


• Public holiday (Sunday) on November 3, 2022 1


• Sick leave from November 4, to November 9, 2022 6


• Day of departure from Pakistan on November 10, 2022 1


• From January 3rd 2023 (day of arrival) to 30-06-2023 179
  188

Conceptual Approach to Taxes _____793