Section A (1 Mark)
The assessed is charged to income-tax in the assessment year following the previous year:
A non-resident business firm which shipped goods on 1.5.210 at Visakhapatnam Port in Andhra Pradesh
An employee left India to USA on 1.8.2010 with no intention of returning
ABC firm which discontinued its business on 1.9.2010
An employee-assessed of a University who worked during 1.4.09 to 30.03.2010
Submit