Questions on Residential Status:

1. A citizen of USA has been staying in India since 1993. He leaves India on 16-07-2018 on a visit
to USA and returns on 04-01-2019. Determine his residential status for the previous year 2018-
19.
2. An American citizen comes to India for the first time in previous year 2013-14 for 120 days.
During previous years 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19 she stayed in India for
150 days, 100 days, 120 days, 190 days and 94 days respectively. Determine her residential
status for the AY 2019-20.
3. Indian citizen and businessman Shri. Raj Gopal who resides in Jaipur, went to Germany for
purposes of employment on 15-08-2018 and came back to India on 10-11-2019. He has never
been out of India in the past. Determine the residential status for AY 2019-20. Will your
answer be different if he had gone on a leisure trip?
4. Ricky Ponting , an Australian cricketer has been coming to India for 100 days every year since
2006-07. Determine his residential status for the AY 2019-20. Will your answer be different if
he has been coming to India for 110 days instead of 100 days every year.
5. X came to India from America for the first time on 10-10-2018. He returns to his home country
after staying in India upto 5-7-2019. Will he be a resident in India for the AY 2019-20.
6. X was born in Pune in 1980. Later on he migrated to Australia in December 2017 and took the
citizenship of Australia w.e.f. January 1, 2018. His parents were born in Nasik in 1950 but his
grandparents were born in Sydney. He comes to India on February 15, 2019 for a visit of 190
days. Find out the residential status of X for AY 2019-20 on the assumption that before 2017,
he was present in India for at least 275 days every year.
7. X was born in Karachi on January 2, 1947. He has been staying in USA since 1988. He comes to
India on a visit of 200 days on October 10, 2018. Determine the residential status of X for the
AY 2019-20.
8. X (40 years) an Indian citizen, leaves India for the first time on October 10, 2016 for
employment outside India. Before October 10, 2016 he was never out of India since his birth.
During the previous years 2017-18 and 2018-19 he comes to India for 152 days (on April
2,2017) and 195 days (on July 10, 2018) respectively. Find out the residential status of X for AY
2019-20. Does it make any difference if X comes to India on October 10, 2018 (and not on July
10, 2018)?
9. X is a foreign citizen. He, his parents and grandparents were not born in undivided. However,
his relatives were born in undivided India. He is in India as follows:

Previous Year Presence in India (days)

2018-19 147
2017-18 140
2016-17 300
2015-16 25
2014-15 32
Before 2013-14 Nil

Find out the residential status of X for the AY 2019-20.

10. X is a businessman. His parents and grandparents were born in Canada. He was born in USA but
later on he migrated to Karachi and took Indian citizenship on June 1, 1946. After division of India, he
stayed in Pakistan and took Pakistani citizenship in December 1948. From the information given
below, find out the residential status of X for the AY 2019-20.

Previous Year Presence in India Previous Year Presence in India

2015-16 20 2013-14 46
2016-17 70 2012-13 182
2017-18 60 2011-12 55
2016-17 40 2010-11 59
2015-16 5 2009-10 25
2014-15 260 2008-09 24