INCOME TAX QUESTIONS

Unit II - Residential Status

1) Hariharan comes to India, for the first time on April 16, 2017. During his stay in India up to October 5,
2019, he stays at Delhi up to April 10, 2019 and thereafter remains in Chennai till his departure from
India. Determine his residential status for the assessment year 2020-21.

2) Ramesh is a foreign citizen (not being a person of Indian origin), leaves India for the first time in the last
20 years on November 20, 2017. During the calendar year 2018, he comes to Indian on September 1 for a
period of 30 days. During the calendar year 2019, he does not visit India at all but comes to India on
January 16, 2020. Determine the residential status of Ramesh for the assessment year 2020-21.

3) Suresh is a foreign citizen (not being a person of Indian origin). During the financial year 2019-20, he
came to India for 70 days. Determine his residential status for the assessment year 2020-21 on the
assumption that during financial year 2005-06 to 2019-20, he was present in India as follows:
2018-19 100 days 2011-12 181 days
2017-18 80 days 2010-11 90 days
2016-17 60 days 2009-10 71 days
2015-16 126 days 2008-09 4 days
2014-15 80 days 2007-08 8 days
2013-14 70 days 2006-07 55 days
2012-13 23 days 2005-06 298 days

4) Girish, an Indian citizen, who is appointed as senior taxation officer by the Government of Nigeria,
Leaves India, for the first time, on September 26, 2018 for joining his duties in Nigeria. During the
previous year 2019-20, he comes to India for 176 days. Determine the residential status of X for the
assessment years 2019-20 and 2020-21.

5) Harish, an Indian citizen, leaves India for the first time on September 20, 2017 for the purpose of
employment. He comes to India for a visit of 146 days on April 10, 2018. He finally comes back on May
16, 2019. Find out the residential status of X for the assessment year 2020-21.

6) Sarvanan, is an Indian citizen and a member of the crew of a Singapore bound Indian ship engaged in
carriage of passenger in international traffic departing from Chennai port on 6 th June, 2019. From the
following details for PY 2019-20, determine the residential status of X for AY 2020-21, assuming that his
stay in India in the last 4 previous year (preceding PY 2019-20) is 400 days and last seven previous year
(preceding PY 2019-20) is 750 days.
Particulars Date
date entered into the Continuous Discharge Certificate in respect of joining the ship 6th Jun, 2019
by Mr. X
Date entered into the Continuous Discharge Certificate in respect of signing off the 9th Dec, 2019
ship by Mr.X

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