Consider the following statements :

P : Ramu is intelligent

Q : Ramu is rich

R : Ramu is not honest

The negation of the statement "Ramu is intelligent and honest if and only if Ramu is not rich" can be expressed as :

P : Ramu is intelligent

Q : Ramu is rich

R : Ramu is not honest

Given statement, “Ramu is intelligent and honest if and only if Ramu is not rich”$=(P\wedge ~R)\iff \sim Q$

so, negation of the statement is

$\begin{array}{l}~\left[\right(P\wedge ~R)\iff \sim Q]\\ =\sim \left[\right\{~(P\wedge ~R)\vee ~Q\}\wedge \{Q\vee (P\wedge ~R)\left\}\right]\\ =\left(\right(P\wedge ~R)\wedge Q)\vee (~Q\wedge (~P\vee R\left)\right)\end{array}$