Working Note

. Caleulation of no of days stay in PY

April 2020 1 Mar 202 1 31
Jan., 2021 31
Feb., 2021 28 Total days 91

2. Calculation of no of days stay in PPY

2016-17 365
2017-18 365
2018-19 365
2019-20 366
1,461
3. Resident in PPYY
2019-20 R 2017-18 R
2018-18 R 2016-17 R

Illustration : 3.10
Mr. Shelar is a lecturer in University of Mumbai and regularly visits to USA to give the lectures in New
York University. The particulars of his visits are as under

Departure Arrival
01-04-2013 (first time) 12-05-2014

12-08-2015 01-01-2017

30-06-2017 11-05-2018

10-06-2018 03-09-2018
15-02-2019 30-11-2019
15-01-2021
Determine his residential status for the assessment year 2021-22. 4pril, 2016
Solution
1. 290 Days (30 + 31 +30 +31 +31 +30
+ 31 + 30+ 31 +
15)
Stay in CPY 2020-21 =

Satisfies the 1s Basic Condition.

Resident in India Since 236 > 182 days.
 2
Direct Taxe
2 Years Nos of Days Stay R/NR
2010-11 365 R
2011-12 366 R
2012-13 365 R
2014-15
NR
2014-15
324 R
2015-16
134 R
2016-17
91 R
2017-18
91 R
2018-19
197 R
2019-20
122
2020-21 R
He is NR for 1 290 R
year out
of
hedoes not satisfy immediately
1" Additional
preceeding 10 P.Y.'s.
immediately preceding 7 P.Y.'s. (Actual Condition also since his
stay is more than 729
Therefore Mr. Shelar is R or Stay 959) he does not satisfy 2" Additional days in
OR. Condition.
flustration:3.11
Mr. John was born in
and started business UK in the
in India. He year June 1988. He came
went back to UK on to India for the first time on
He again came
back 10" August, 2020. 1 April, 2015
28 January. 2021. Determine his to India on 14"
Solution residential statusNovember,
for the
2020 and returned to his
country UR, on
assessment year 2021-22.
Determination of Residential October, 2015
Status of Mr. John
for A.Y. 2021-22 (i.e. P.Y.
Basic Condition Whether Satisfied 2020-21)
If he is in U/S {1}
6
India for 182
30 31 +3031 days or
more in the
+28 208previous
+10 17
+ year
OR +31 Days) Yes
If he is in
India for 60
for 365
days or more indays
or more in
the P.Y. and he
4 was in India
Mr. John is
*Residernt" in india immediately
preceding P.Y.
Additional Condition Not required
He should have U/S 6 {6) {Negative
10 been residnt in India
for 2
Interpretation
immediately preceding P.Y. (Resident in 4years out of the last
He should have AND years out of last 10
been in Inda for 730 years) Yes
Preceding P.Y. {Actual stay 1,461 days in the 7 years
Ar. John is
Resident and days in 7 P.Y.s) immediately
Ordinarily Resident. Yes
llustration:3.12
Mr.
Johnson an
in Goa. He
went out of Australian Citizen came to India
India on1 April, 2020 and for the first time on 1s April,
thereafterFind out bis
residential status for came back to 2016 and started
Solution Assessment year 2021-22.
India on 1*"
January, 2021 and was business
in India
Basic Conditions Sec. 6 4pril, 2015
(1) Mr. Johsoon
Stzy in india During the P.Y.
OR 2020-21182 Days Not
A Stay in Satisfied (31 +29 +31 91 Days)
B Stay India During the Preceding 4 P.Y.'s2
in During the P.Y. 2020-212 60 365 Days
Basse Conckusion:india
He is a Days Satisfied (1461 Days)
Addiional Coneusions Sec. 6 (6) Resident Satisfied (91 Days)
Resderst in 2 out of 10 {Negative Interpretation
immediately preceding Years
2. Stay inindia During the preceding 7 Satisfied
Fissl (Resident from P.Y. 2016-17 to 2019-20)
Conclusion He is Resident
: a
P.Y.'5 2730 Days
&
Ordinary Resident. Satisfied 1461 Days)
Basis of Charge (Sections 4, 5, 6, 7, 8& 9)

Iilustration :3.13
Mr. Yen citizen of USA provides you the details of his visit during last 7 Years
Previous Year Number of days stay in India
2014-14 130
2015-16 95
2016-17 198
2017-18 122
2018-19 25
2019-20 185
2020-21 180
Prior to 01.04.2014 he did not visit India. Find out his residential status for the Assessment year
2021-22 November, 2014
Solution
Name of the Assessee : Mr. Yen
Assessment Year 2021-22 Previous Ycar F.Y. 2020-21

Legal Status Individual Residential Status R&0. R.

Basic Condition u/s 6 (1) Satissied /Not
1. He stays in India or 182 days or more in previous ycar No (Actual stay 180 days)
OR
He stays in India for 60 days or more in previous year and Yes
stays for 365 days or more in 4 previous years immediately (180 in 2020-21 & 530 days
preceding the relevant previous year. from 2016-17 to 2019-20)
Additional Condition u/s 6 (6) INegative Interpretation|
1. He is resident in India for 2 previous year out of 10 years Yes
immediately prececding the relevant ycar (R in 9 out of 10 P.Y.)
AND
2. He stays in India for 730 days or more in 7 previous year immediately
preceding the relevant previous year.
Yes (Actual stay 1,121 days)
He is R& OR.

Illustration 3.14
cricketer, toured South Africa, Australia,
Mr. NitinDhopat who is an Indian citizen and professional
a
in India are as
various dates. The details of departure from and arrival
U.K. West Indies and Zimbabwe on
under Date of Arrival
Country Date of Departure
01/03/2018 25/03/2018
South Africa (for the first time)
15/04/2020 01/05/2020
Australia 11/07/2020
05/05/2020
UK 31/08/2020 14/09/2020
West Indies
01/01/2021 23/03/2021
Zimbabwe 2021-22. Give your working and explanation.
Determine his residential status for the ASsessment year
4pril, 200
Solution
Name of the Assessee : Mr. Nitin Dhopat
Previous Year F.Y.2020-21
Assessment Year : 2021-22
Legal Status :Individual
check BASIC condition.
To ascertain whether he is resident or not we have
the
in year 2020-21
previous
a) At least 182 days stay 4 P.Y.'s.
in the previous year & 365 days stay in immediately preceeding
b) At least 60 days stay therefore Resident.
+21 +31 +17+31 +30 +31 +1 +9) day and
Mr. Nitin is in India for 191 (15 +5
check Additional Conditions.
To ascertain whether he is
OR or NOR we have to
P.Y. 's.
10 immediately preceeding
a) NR for 9 years out of preceeding 7 P.Y. years.
than 729 days in immediately
b) Stay in India for less R/NR
Years Days
365 R
2010-11
366 R
2011-12
365 R
2012-13
 22
2013-14 365
Direct Taxes
R
2014-15 365 R
2015-16 366 R
2016-17 365 R
2017-18 335 R
2018-19 0 NR
2019-20 NR
Since Mr. Nitin is not
Resident. satisfying any of the Additional condition he is Resident and
Ilustration 3.15 Ordinan
1ary
Mr. Reddy, an
American tourist, came
26th January 2021. to India for the first time
Determine his residential on 15" August 2020. He left
Solution status for the assessment year 2021-22. India on
For the assessment
Mr. Reddy was in India year 2021-22,
previous year will be the F.Y. 2020-21.
for 165
the first test of 182 days in all. Previous to this he was During this previous year
days nor does he not in India. As such, he
does not
the four years
preceding to
satisfy the second test that he was in India satisfy
previous for 365 days or more
2020-21. year. He is, therefore,
non-resident India for the assessmentwithin
in
llustration 3.16 year
Mr. Rajesh, an
Indian scientist, left
2nd April 2020. India for
Except this, he never wentout Singapore on 25th March 2020 and he returmed to
years 2020-21 and 2021-22. of India.
Determine his residential status for the India on
Solution assessment
1. For the
assessment year 2020-21
previou_ year, he was in India for
previous year will be Financial Year 2019-20.
residence under section more than 182 days and as such, satisfied During this
be considered as 6(1) and does not
satisfy any one the first test of
Resident and test under section
2. For assessment Ordinary Resident. 6(6). Therefore, he will
year 2021-22
previous year will be financial year 2020-21.
year he did not stay even a
single day in India and as such does not
under section 6(1). He will be considered During this previous
satisfy any test for residence
Illustration 3.17 as
Non-Resident.
Professor Rajendra Bhatt a UK
University, provides you the details of citizen (not a person of Indian Origin) is a visiting
his visit to India during the last faculty at JNO0
Previous Year 7 years.
2020-21 No. of Days stay in
2019-20 India
179
2018-19 195
2017-18 15
2016-17 130
2015-16 190
2014-15 100
Prior to 01/04/2014 he did not visit India. Find 125
2021-22. out his Residential status for the
Solution
Assessment year
Hpril, 2008
Name of
the Assessee: Mr. Rajendra Bhatt
Assessment Year 2021-22
Legal Status :Individual Previous Year F.Y. 2020-21
Ascertaining whether Prof. Rajendra Bhatt is resident or nof
He will be resident if he satisfies anyone basic
a) He is in India during P.Y. condition
b) i) He is in India
2020-21
for 182 days or more; or
during P.Y. 2020-21 for
60 days or more; and
ii) He is in India between
2016-17 to 2019-20 for 365 days or more.
He is in India from 1-4-2020 to 31-3-2021 for 179 days only and hence does not satistyp
condition. He is in India from 1-4-2020 to 31-3-2021 for 179 he
is in India days (i.e. more than bu
for 530 days (195 +15+ 130+190) during 2016-17 to 2019-20
Prof. Rajendra Bhatt is a resident as he
satisfies the second basie condition
Basis of Charge (Sectioms 4, 5, 6,7, 8 & 9) 23
P'P'
B. Ascertaining whether an ordinary resident or not
1. He is a Non-resident for atleast 9 out of 10 preceding Previous years and is in India between
1-4-2013 and 31-3-2020 for less than or equal to 729 days.
2 Prof. Rajendra Bhatt is non-resident for less than 9 years and he was in India for 755 days between
1-4-2013 and 31-3-2020
(530+ 100 + 125).
Conclusion : Prof. Rajendra Bhatt is a resident and an ordinary resident as he does not satisfy any of
the additional conditions.

ilustration 3.18
Mr. Mahendra came to India for the first time on 28th September 2013 and stayed in India from that day.
What is his residential status for the previous year ending on 31 March 2021.
Solution
Previous Year No. of days stay Resident/Non-Resident
F.Y. 2013-14 186 Resident
F.Y. 2014-15 365 Resident
F.Y. 2015-16 366 Resident
F.Y. 2016-17 365 Resident
F.Y. 2017-18 365 Resident
F.Y. 2018-19 365 Resident
F.Y. 2019-20 366 Resident
During the previous year ending on 31st March, 2020 he was in India for more than 182 days and he
will be called as resident in India as the first test of Residence U/S. 6(1) is satisfied. Further, he has to satisty
any one additional condition as specified U/S. 6(6) to be treated as resident and not ordinarily resident.
Mr. Mahendra is not satisfyving any one condition u's 66), as he is resident for 7 years out of 10 years
immediately preceeding the previous year and he is in India for more than 730 days out of 7 years
immediately preceeding the previous year. Since he does not satisfy the additional condition he is treated as
Resident and Ordinary Resident.

Illustration 3.19
Mr. Vilas was born in India during the year 1978. He left lndia in February 2013 and came back to India
only on 1st September 2020. What will be his residential status for the year ended 31st March 2021.
Solution
During theprevious year ended on 31st March 2021 he was in India for more than 182 days and hence
he will be called as resident in India. However he is non resident for 7 years out of immediately preceeding
10 years. Thus he does notsatisfy the first additional condition u/s 6(6). But, since he never stayed in India
forimmediately preceeding 7 P.Y's, he satisfiesthe second additional condition of stay in India for less than
729 days in 7 preceeding P.Y's, and therefore will be called as Resident but Not Ordinary Resident.
llustration 3.20
Mr. Paul came to India for the first time and joined as Commercial Artist with Mac Milan & Co.
Mumbai on Ist April, 2016. On 28th Feb, 2017 he left India and went to Sri Lanka for three years. He came
back to India on 1st March, 2020 and rejoined as Commercial Artist with M/s Mac Milan & Co.
Since then he is in India. Determine the residential status of Mr. Paul for the last Five
Mumbai.
years. State briefly your
explanation for residential status determined.
Solution
Assessment Previous Year | Stay in India Residential Explanation for Residential
Year Days Status Status determined
2017-18 F.Y. 2016-17 334 R But NOR a) Satisfies the first test of 182
days or more u/s 61) for
Resident in India.
b) Satisties the additional two
conditions u/s 6(6) for Not
Ordinary Resident.
2018-19 F.Y. 2017-18 NIL Non Resident During the previous year he was
not in India for a single day. He
does not satisfy any one of the
two conditions of section 61
2019-20 PY. 2018-19 NIL Non Resident -do-
2020-21 EY. 2019-20 INon Resident Stay of minimum days in India ot
 24
Direet T
both the conditions u/s
6
2021-22 F.Y. 2020-21 365 R But NOR
not satisfied.
al Satisfies the First
Test
days or more u/s of 1
Resident in India. 6(1
b) Satisfies the
conditions u/sadditional
6(6) for te,
Illustration 3.21 Ordinary Resident.
Mt. Kalis, a South African Citizen
first time. His total stay in India was as
but of Indian Origin came to India 1"
under: on November 2012 for.
Year Ended for the
31/3/2015 No. of Days
31/3/2016 24
31/3/2017 80
31/3/2018 182
31/3/2019 75
He informs you that he was in India 26
status for the previous year from 1" April, 2020
2020-21. to 30 June 2020. Determine his
Solution residential
Name of the
4pril, 2007
Assessment Year 2021-22 Mr. Kallis Assessee :
Legal Status :Individual Previous Year F.Y.
To ascertain whether he is
resident or not we have
2020-21
a) He will be resident
only if he is India from to check the basic
condition u/s
01-04-2020 to 31-03-2021 for 182 6(1).
b)He should stay in OR days or more
Mr. Kallis is in India India
for 182
days
for 30 + 31 +30
and 365 days in
immediately
basic conditions and hence
during P.Y. 2020-21.preceding
91 days 4 P.Y.'s.
will be
Conclusion: Mr. Kallis is a Non-Resident for A.Y. 2021-22. He
does not
satisfy any of the
non-resident as he does not
satisfy any of the Basic condition
lustration 3.22 u/s 6(1)
X is a U.S.A.
31st March, 2021 in earliercitizen. He came to India on October 15,
2010-11 previous years, he is in India as 2020 for a visit and
188 days under: was in India till
2011-12
2012-13 190 days
2013-14 185 days
2014-15 200 days
40 days
2015-16
2016-17 300 days
195 days
2017-18 185 days
2018-19
2019-20 100 days
Find
out the 200 days
of Indian origin. residential status of Mr. X for the assessment
year 2021-22
assuming that he is not a person
Solution April, 2005
Assessment
Legal Status
Year 2021-22 Name of the Assessee
: Mr. X
:Individual
AAscertaining
1.
Mr. whether Mr.X is
Previous Year F.Y. 2020-21
Xis not.a
citizen resident not
a
or

wl be a resident ofif India.

(a) He is in India from
india
1-4-2016 from 1-4-2020 1-4-2020 to 31-3-2021 for
60 davs or more; and He182 day
to 31-3-2021 for
3. He
and 31-3-2020 for 365 days or is in hef seen
n India from Inua
4.
is n 15-10-2020 to 31-3-21more.
india for 680 days between for 169 days (17+30
1-4-2016 & 31-3-2020 (200 +31+31 *29Th
100 + 18* 195). +
Bsis of Charge fSecions 4, 5, 6, 7, 8 & )
25
Conclusion: Mr. X
is a resident
as he satisfies 2 Basic condition,
Aseertaining whether an ordinary resident or not
I.
Mr. X will be not ordinary resident if he is a non-resident for at least 9 out of 10 preceding Previ0Us
Ycars and is in India between 1-4-2019 and
Mr. X
31-3-2020 for iess than 729 days.
. 15 a resident for 9 years and in India
for 1,220 days between i-4-2013 and 31-3-2020.
Previous Year Days RINR
2019-20 200 R
2018-19 00 NR
2017-18 185
2016-17 195 R
2015-16 30 R
2014-15 40 NR
2013-14 200 R
2012-13 85
201-12 190
2010-11 88 R
Since Mr.
resident assessee
X does not satisfy any of the additional condition he is treated as Resident and Ordinary