Residential Status: Problems

Individual
1. An Indian citizen R, who resides in Kanpur, went to Frankfurt for employment purposes on
15.0.!00 and came "ack to India on 10.11.!00#. $e has ne%er "een out of India in the past.
&a' (etermine the residential status of R for the Assessment )ear !00#*10.
&"' +ill your answer "e different if he had ,one for a leisure trip-
2. Rickey .ontin,, an Australian cricketer has "een comin, to India for 100 days e%ery year since 1##/*
#01
&a' (etermine his residential status for the Assessment )ear !00#*10.
&"' +ill your answer "e different if he has "een comin, to India for 110 days instead of 100 days
e%ery year-
3. 2 came to India from America for the first time on 10.10.!00. $e returns to his home country after
stayin, in India up to 5.00.!00#. +ill he "e a resident in India for the assessment year !00#*10-
4. 2 came to India from America for the first time on 03.10.!000. $e returned to his home country after
stayin, in India upto !.0#.!00. +ill he "e a resident in India for the assessment years !00*0# and
!00#*10-
5. 2 a citizen of India left India on 0/.0/.1##/ for employment a"road. $e did not come to India upto
pre%ious year s !005*0/. (urin, !00/*00 and !000*0, he %isited India for 145 days and 1#5 days
respecti%ely. In the pre%ious year !00*0# he came to India on 00.04.!00 and left on 30.11.!00.
(etermine his residential status for the assessment year !00#*10.
6. 5iss 6herlie, an American national, ,ot married to 5r. Radhey of India in 78A on !.3.!00 and
came to India for the first time on 1/.03.!00. 8he remained in India up till 1#.0#.!00 and left for 78A
on !0.0#.!00. 8he returned to India a,ain on !0.03.!00#.
(etermine her residential status.
C.A. Dhirendra Singh {C.S.(Final)} +91-9935-33-9443
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