RESIDENTIAL STATUS OF AN ASSESSEE

1. Mr. Bret Lee an Australian Citizen came to India for the first time on 1st April 2018 and started a
Business in Mumbai. He went out of India on 1st April 2022 and came back to India on 1st January
2023 and was in India thereafter. Find out his Residential Status for Assessment Year 2023-2024.
(T.Y.B.Com April 2010 Modified).

2. Mr. Charlie Farande who is an Indian citizen went for employment to Dubai on 1st April 2016
and came on a visit to India on 1st July 2022 and left for Dubai on 15th December 2022.
Determine his residential status for A.Y. 2023 - 2024. (T.Y.B.Com Mumbai Oct., 2010 Modified)

3. Shri. Ramesh an Indian citizen, left India for the first time on 22/09/2022 for employment in
U.K. and did not return till 31st March 2023.
Determine his residential status for A.Y. 2023 - 2024 (T.Y.B.Com Mumbai April 2011 - Modified)

4. Shri Praveen Kumar came to India from Australia for the first time on 10/11/2021. He returned
to Australia after staying in India up to 6/10/2022.
Determine his Residential Status for Assessment Year 2023-2024.
(T.Y.B.Com October 2011 - Modified)

5. Mr. Charles D’Souza an Indian Citizen went to employment in Oman on 1st April, 2014 and came
on a visit to India on 8/1/2023 and left for Oman on 15/01/2023. Determine his Residential Status for
Assessment Year 2023-2024. (T.Y.B.Com October 2012 - Modified)

6. Mr. Aniket Vijaykumar Agrahari, is a Citizen of BURMA. His grandmother was born in a village
near Karachi in 1945. He came to India for the first time on 08 – 06 – 2022 for a visit and stayed up to
100 days. Find the Residential Status of Mr. Aniket Vijaykumar Agrahari for P.Y. 2022 – 2023 and A.Y.
2022
– 2023.

7. Ms. Shruti Shreedhar Aher a foreign national visited India during P.Y. 2022 – 2023 as follows:-
From 01 – 05 – 2022 to 20 – 06 – 2022 [Stay at New Delhi]
From 07 – 12 – 2022 to 11 – 01 – 2022 [Stay at Mumbai]
Determine her Residential Status for P.Y. in 2022 – 2023 on the basis of the following information
She did not come to India in P.Y. 2018 – 2019 & 2019 – 2020.
During 2020 – 2021 she was in Hong Kong.
During 2021 – 2022 she was in India for 200 days.

8. Mr. Mohd Tauheed Mohd Fareeduddin, an Indian citizen who is appointed as taxation officer by
Government of Japan leaves India for the first time on 26 – 09 – 2019 for joining duty in Japan. During
the P.Y. 2022 – 2023 he comes back to India for a vacation for 176 days.
Determine his Residential Status for P.Y. 2022 – 2023 and A.Y. 2023 – 2024.
9. Ms. Divya Dilip Bamane an American Citizen came to India for the first time on 1st April 2019 and
started a business in Mumbai. She went out of India on 1st October 2022 and came back to India on
21st Jan 2023 & is staying in India till date.
Find out her Residential Status for P.Y. 2022 – 2023 and A.Y. 2023 – 2024.

10. Mr. Yash Vijay Pitale, an Indian Citizen, went out of India for the first time for the purpose of
employment. He went out of India on 1st May 2022 and came back on 31st December 2022. Find out
his Residential Status for P.Y. 2022 – 2023 and A.Y. 2023 – 2024.