me mind - cs (1) The stay need not be at the same place. (2) The stay need not be continuous. ne ‘i for a day. 8 s of 24 hours will be counted as stay both the days of entry and exit will be counted as full days in = NCR: (4) A stay ina boat anchored in the territorial waters of oe is on as stay (5) For February, count 29 days ina leap year (e.g, 2012, ah: Ce ae oe (6)CBDT to prescribe the manner of computation of period of stay Bl member of the crew of a foreign bound ship leaving India [Section 6( cre (i) Under section 6(1), the conditions to be satisfied by an individual to me mee eet a provided. The residential status is determined on the basis of the number of days o India during a previous year. ‘ (ii) However, in case of foreign bound ships where the destination of the voyage is outside India, there is uncertainty regarding the manner and the basis of determining the period of stay in India for an Indian citizen, being a crew member. (iii) To remove this uncertainty, Explanation 2 has been inserted to section 6(1) to provide that in the case of an individual, being a citizen of India and a member of the crew of a foreign bound ship leaving India, the period or periods of stay in India shall, in respect of such voyage, be determined in the prescribed manner and subject to the prescribed conditions. The relevant rule is not explained, being beyond the scope of the syllabus. 41 BASIC Mlustration 1 : Mr. Arvind, an Indian citizen, came to India for first time on 1-1 | Ir '0-2022 and left Indi e saa Previous year 2022-23. Is he a resident during assessment oe ae chee in: hould be calculated on hourly basis. Stay lable Ascertaining whether a resident 1. Mr. Arvind is an Indian citizen 2. He will be a resident on! 3. He isin India for 182 [3 Conclusion : Mr. Arvind is a resident. Mustration 2 : Mrs. Kiran, an indian citizen, i () Is she a resident during ass: (i) Are there any other conditi cutee conditions under which she may be treated as a resident ? ae whether a resident a aeuk isan Indian citizen living in India, 2. She wib® @Fesident i she isin Inca fom 3 In India for 181 days ; coming on a visit to India. ly if he is in India from 1-4-2022 to 31 -3- more. 1 +30 +31 +31 +28 + 31] days ie from 1-4-2022 to 31 -3-2023. ~4-2022 to 31-3.; from 1-4-2022 to 31-8-2009 1 2023 IF 182 days or more. aBMS: SEM-V; SYR, = 26 pirect Tax (TY! YAR Sey, 2 Cenctusion ; : . aon. Residence an . Mrs. Kiran 's @ non-resident on the basis of the given inform “Scope re duting the py, ") She may be treated as.a resident if) she isin india oF60 days TT 365 days cre ‘Yearonasa ~~~ 2022-23; and (ii) she is in India between 1-4-2018 a Additonal information abo. §\ 316 ma ——— in India for more than 60 de during the previous h second condition. Ne, 1-4-20178 and 31-3.2022 fs needed to chack this Mustration 3: 318t March, 2020 81st March, 202 ee oh gb the previous year 2022-25 Stet March, 2092 ; ogendra. a US citizen, is in India tor 50 day eens a @ Ishea resident during assessment year 2023-24 ? esident ? He informs that he w, @) Is there any other condition under which itis possible 10 teat him 25 2 resicen hie residential sta Solution : Solution whether a resident Ascertaining whet x Mr. Yogendra is a US citizen living in india. ee eh 2. He will be a resident if he is in India trom 1-4-2022 to 31-9-2023 for 182 days or mor. 2. He will be a ree 3. He is in India for 59 days trom 1-4-2022 to 31-3-2023. 3. He is in India fo 2 Conclusion : Mr. | ©) Me. Yogendra is a non-resident. Mlustration 7 ; () He ai : 7 of more during the previo... Mr. Charlie Farand 2-28, and (ii) ‘wun India poling and se 2022 for 365 days or mor, | came on a visit to are cumulative (i.¢. both the conditions must be satisfied). He is in India for jes, Status for Assessn 60 days during the previous year. Hence it will not be possible to treat him as a residon, Solution : auton Si Ascertaining wh Mr. Vishant, an indian citizen, left India for employment in the USA on 28-9-2022 -.Mr. Chastie is @ Is he a resident during assessment year 2023-247 ene ers (W) Is there any other condition under which itis possible to treat him as a resident 7 3. He is in India| Solution : Coneluston : Mr. A “a one Mustration 8 ; 1. Mr Vishant is an Indian citizen leaving India for employment. Shri Ramesh an | did not return t¢ 2. He will be a resident only if he is in India from 1-4-2022 to 31-8-2023 for 182 days or mon “4,2 a Year 2023-24. 3. He is in India for 181 days from 1-4-2022 to 31-3-2023 (30 + 31 + 30 +31 +31 + 28) Solution : Conclusion = 2 a Ramesh is an In @® Mr, Vishant is a non-resident. : Ascertaining wi (ii) The condition for being treated as a resident if (i) he is in for 60 days or more during! 4, nh previous year 2022-23; and (i) he is in India 1 etre and 31-3-2022 for 365 day > He willbe a more doss not apply to an Indian citizen leaving India j: Hence it will ne Possible to treat him as a resident. Iustration 5 : (Indian Leaving for Employment) Mr. Sanjay, an Indian Citizen went to U.S.A. for the first time for the May, 2022. He came back to India on 19th November, 3. He is in Indi Conclusion : H Mustration 9: ‘Amol, an Indiar Jot employment on Tn 2023: , 2022, Fesidential sta: 12th April, ene mr 2006, adap! sth May 20 Soketion + 26th Augus Ascertaining whether s resident at is. 20th Septe e ane al. 3rd Januar (1) Sanjay 1s a citizen of India leaving India for ‘employment’. : = (2) He will be 2 resident only if he is in india from 1-4-2022 to Fier 12 days or more We made his d (3) He is in India for 173 days (90 + 10+ 12431431 +284 : ee Conclusion : Sanjay is a non-resident (as he does not sat n2) ae. venation Segpenee of lates ON e nee ar. Lobo, = COR oe for the" 4. Amol is af time. His total stay in India was as under. h 2017, for 1 eal 4. He is in irResidence and Scope of Toral Income [8, 5-6] a7 eer gist March, 2018 gist March, 2019 gist March, 2020 @tat March, 2021 gist March, 2022 He informs that he was in India from 1st April, 2022 to 28th June, 2022, both days inclusive, Determine his residential status under the Income-tax Act for the Assessment year 2023-24. Solution : (.Y.B.Com., Oct. 2010, adapted) Ascertaining whether a resident 1, Mr, Lobo is a person of Indian origin coming on a visit to India. 2, Ho will be a resident only if he is in India from 1-4-2022 to 31-3-2023 for 182 days or more. 3, He is in India for 89 days (30 + 91 + 28) Conclusion : Mr, Lobo is a non-resident [as he does not satisfy condition 2). Mlustration 7 ; Mr. Charlie Farande who is an Indian Citizen went for employment to Dubai on 1st April 2017 and came on a visit to India on 1-7-2022 and left for Dubai on 15-12-2022. Determine his residential status for Assessment Year 2023-24, (TY.B.Com., March 2013, April 2017, adapted) Solution : Ascertaining whether a resident 4. Mr, Charlie is a person of Indian origin coming to India on a visit. 2. He will be a resident only if he is in India from 1-4-2022 to 31-3-2023 for 182 days or more. 3, He is in India for 168 days from 1-4-2022 to 31-3-2023 (31 + 31 + 30 + 31 + 30 + 15). Conclusion ; Mr. Charlie is a non-resident, Mustration 8 = Shri Ramesh an Indian Citizen, left india for the first time on 22-9-2022 for employment in U.K. and did not return to India till 31st March, 2023. Determine his residential status for the Assessment Year 2023-24. (TY.B.Com., Mar. 2011, adapted) Solution : Ramesh is an Indian citizen. Ascertaining whether a resident 1, Ramesh is a citizen of India leaving India for employment. 2. He will be a resident only if he is in India for 182 days or more in the P.Y. 8. He is in India for 175 days (30 + 31 + 30 + 31 +31 + 22). Conclusion : He Is Non Resident In India for A.Y. 2020-21 (as he does not satisfy ‘condition 2). illustration 9 : ‘Amol, an Indian film actor gives the following information of his stay ‘outside India for film shooting. 12th April, 2022 to 27th April, 2023 5th May 2022 to 11th July, 2023 26th August, 2021 to 8th September, 2022 20th September, 2021 to 11th October, 2022 rd January, 2023 to 25th March, 2023 He made his debut in international films on 10th March, 2020 and went to Hollywood for 2 years and retumed to India on 28th March, 2022, Determine his residential status with reasons for assessment year 2023-24. Solution = (L¥.B.Com., Oct. 13, adapted) Ascertaining whether a resident 4. Amol is an Indian citizen leaving India for ‘employment’. 2. ‘Amol will be resident only if he is in India from 1-4-2022 to 31-3-2023 for 182 days or more, 3. He is in India for 162 days from 1-4-2022 to 31-3-2023 (WN).eT 7 Mestiberce a0 Si Hf Pope ty Conclusion : Mr. Amol ie «Non ’ = Working Note = Stay In India during P.¥. 2022-29 See Months 2022: Apt May June sly August September October November December oe January February March 2 Fenn Paw (2) Previous Yon: | pckieowenvel Total 162 Note: Day of departure ee well ae arta, twsied ea tal aay inten MWustration 10 : (Indian Leaving for Employment) Australia, U Sotution cricketer toured South Africa. U-K., Wy 16, Dalal an indian Ctizen and a professions! te gh deparsure wom end areval '0 Incia an, A. Amcertaining whether 4 re = Imbabwe on various dates. 1. Me. Rajesh i ae Date of Depecien: Date of Arrival 2. Me Rajesh wit be ‘South Africa (for the first time) 01-03-2020 es 5. Ferie® tots ter Wee Australia 15-04-2022 se ete Conchasion : Me. Rajesh is a Ux. =o ce me2 8. Ascertaining whatner an a ndies oad 23-03-2023 1. Me Rages wil be an odin Determine his residential status for the assessment year 2025-24 Gwe ourworking anc excianats . (ova 75," 6" Ss be Solution : (1Y.B.Com. Oct, 2004, April 2009, adapta” exceeding 162 22s ea" a : aa satisfies Doth the conditir 1. Mr. Balaji is an indian citizen leaving india for 2. Mr. Balaji will be a resident only if he is in india from 1-4 3. He Is in India for 191 days from 1-4-2022 to 31-3-2023 | Conclusion : Mr. Balaji is a resident. (Wuntration 12 : (Visiting tne B. Ascertaining whether an ordinary resident a Mi. Nath 2 person of Indian c 2022 ard again lef india on VWpreceding ye0 year 2023-24 7 Conctusion : Mr. Rajesh is 2 182 days or ma Mr. Nath is a person of | Working Notes : a Bee : 2. Me Nath will be a reside: (1) Stay In India during 01-04-2022 to 31-03-2023 4 3. He is in india for 199 da April 15 days Conctusion : Mr. Nath is 2 May 6 dye, B. Ascertaining whether June = 1. Mr. Nath wil be an od July 21 Gaye, previous years and (b) ‘August 31 days 2. Me Nath is a non-resia ‘September 17 daya 2022-23, hence, he ean ‘T(a), there is no need 1 October — Conetusion : Mr. Nath isResidence and Scope of Total Income [S. -6f 2 Novernber 30 days December ‘31 days January 01 day February Nil March 09 days = 191 days (2) Previous Year Days in India 2012-13 366 days (Resident) 2019-14 365 days (Resident) 2014-15 365 days (Resident) 2015-16 365 days (Resident) 2016-17 366 days (Resident) 2017-18 365 days (Resident) 2018-19 365 days (Resident) 2019-20 336 days (Resident) 2020-21 Nil (Non-Resident) 2021-22 07 days (Non-Resident) Mlustration 11 : (Visiting Indian) Mr, Rajesh, who is bom and brought up in India and an Indian Citizen, went for further studies to U.S.A. on 1st March, 2019 and came back to India on 1st October, 2022 and since then he is in India. Determine his residential status for the assessment year 2023-24 giving explanation for your answer. Solution : A. Ascertaining whether a resident 1. Mr. Rajesh is an Indian citizen coming to India on a visit. 2. Mr. Rajesh will be a resident only if he is in India from 1-4-2022 to 31-3-2023 for 182 days or more. 3. Heis in India for 182 days from 1-4-2022 to 31-3-2023 (31 + 30+31 +31 +28 +31). Conclusion : Mr. Rajesh is a resident. B. Ascertaining whether an ordinary resident 1. Mr. Rajesh will be an ordinary resident if (a) he is a resident for at least 2 out of 10 preceding years and (b) is in India between 1-4-2015 and 31-3-2022 for at least 730 days, 2. Mr, Rajesh is a resident for at least 2 years [Assessment year 2019-20 and 2018-19 (stay ‘exceeding 182 days each); He is in India for 1460 days between 1-4-2015 and 31-3-2022. He satisfies both the conditions. Conclusion : Mr. Rajesh is a resident and an ordinary resident. ER MCs Y CRU Met)" LTO Mlustration 12 : (Visiting Indian) Mr. Nath a person of Indian origin who was abroad, returned to India for the first time on August 1, 2022 and again left India on February 15, 2023. What is his residential status for the Assessment year 2023-24 7 Solution : A, Ascertaining whether a resident 1. Mr. Nath is a person of Indian origin coming to India on a visit, 2, Mr, Nath will be a resident only if he is in India from 1-4-2022 to 31-3-2028 for 182 days or more. 3. He is in India for 199 days from 1-4-2022 to 31-3-2023 (31 +30 +31 + 30+ 31 +31 +15). Conclusion : Mr. Nath is a resident. B. Ascertaining whether an ordinary resident |. Mr. Nath will be an ordinary resident if (a) he is a resident for at least 2 out of 10 preceding Previous years and (b) is in India between 1-4-2015 and 31-3-2022 for at least 730 days. 2. Mr, Nath is a non-resident for all the earlier years as he has come to India for the first time in 2022-23; hence, he cannot be a resident for 2 out of 10 years, Since he does not satisfy condition 1(@), there is no need fo check the next condition 1(b), Conclusion : Mr. Nath Is a resident but not ordinary resident. se30 Direot Tax (FYBMS + SEMV, SYHB; Shay Mostration 13 ; (Non-tndlan : NR) Mr. Hemant Bhosale a resident of USA came to India for the first time on Tat May, 2015 44, here without break for 3 years and left for Japan on 1st May, 2018, He returned to India on 5°) 2048 and went back fo USA on 1st December, 2019, He was posted back to India on 201) 1° 2023 and has been in India since then, Determine his residential status for the previous yo, | ©n 81st March, 2029 giving explanation for your answar (E¥B.Com, Oct. 08, aaa" Solution : Asoertaining whether a resident 1, Mr. Hemant Bhosale is a resident of USA but appears to be a person of Indian origin. Ho... he has come to India not for just a visit but for employment a 2 He will be a resident if (a) He is in India from 1-4-2022 to 31-3-2023 for 182 days or more; or (b) (i) He is in India trom 1-4-2022 to 31-93-2029 for 60 days or more; and (ii) He ts in India between 1-4-2016 and 31-39-2022 for 365 days or moro. 3. He is in India from 1-4-2022 to 31-93-2023 tor 71 days (12 + 28 + 31); and 4. He is in India between 1-4-2018 and 31-3-2022 for 276 days (31 + 245). Conclusion : He Is a non-resident [as he satisfies neither condition 2 (a) nor 2 (b)} Mustration 14 > ‘Shi Praveen Kumar an Australian citizen came to India from Australia for the first time on 11-10-29, He returned to Australia after staying upto 10-6-2023, Determine his residential status for . Assessment Year 2023-24. aa Solution ; Mr. Praveen Kumar is a Non-indian. (A) Ascertaining whether a resident 1. Mr. Praveen Kumar will be a resident if he is in India from 1-4-2022 to 31-3-2023 for 182 days, more, or he is in India for 365 days in 4 years preceeding previous year and 60 days in previ, year. 2. Heiis in India for 172 days from 1-4-2022 to 31-3-2023 (21 + 30 + 31 +31 + 28 +31), and for days in preceeding previous years. (8) Conetusion : Mr. Praveen Kumar is a non-resident. £8.Com., Oct. 2011, adap, NON-INDIAN illustration 15 : (Resident due to #1; NOR due to #1) Mr. Kennedy, a citizen of U.S.A., came to India, for the first time, on his appointment as a Maney of Thomas Cook & Co., on 1st April, 2018, On 1st February, 2019 he was transferred to Singap’ for three years. He comes back to India on 2nd February, 2022 and joins his original M/s. Thor ‘Cook & Co. as a Manager and since then he is in India. Determine the residential status o! ! Kennedy for the Assessment Year 2023-24. Give explanation for your answer. Solution = A. Ascertaining whether a resident 1. Mr. Kennedy is a non-indian visiting India. 2. He will be a resident if (a) he is in India from 1-4-2022 to 31-83-2023 for 182 days or more (b) (i) he is in India from 1-4-2022 to 31-3-2028 for 60 days or more; and (b) (ii) he is in I$ between 1-4-2018 and 31-3-2022 for 365 days or more. 3, He is in India for 365 days from 1-4-2022 to 31-93-2023. Conclusion : Mr. Kennedy Is @ resident [as he satisties condition 2(a)]. B. Ascertaining whether an ordinary resident edy will be an ordinary resident if (a) he is a resident for at least 2 out of 10 preced!’ Ay tara {by fs in India between 1-4-2015 and 31-3-2022 for at least 780 days, pr ir Cone Must Solut AL As 1. Mr 2. He be 3. He 4. He Cone! [Note ondine (1) Mr Must Mr X Maret Te —_—3 Residence and Scope of Total Income [S. 5-6] I -19 : stay 307 days) in the past. He was not . He is resident for only 1 year (Previous year 2018-19 : stay 3 _ 3 Present at all in Indian the next two previous years (2019-20 and 2020-21). In he next previous yesr 2021-22, he was present in india for anly 60 days (29 + 31), He falls to satisty the fir condition. Since he does not satisfy condition 1(a), there is no need to check the next condition 1(b). Conclusion : Mr. Kennedy Is a resident but not ordinary resident. Illustration 16 ; (Resident due to #2; NOR due to #2) ‘ i : the financial years Mr Xavier, @ U.K. National, comes to India for the first time on 15-4-2018. During t! 2018-19; 2019-20; 2020-21, 2021-22 and 2022-23, he was in India for 120 days; 90 days; 3 days: 200 days and 65 days respectively. Determine his residential status for the Assessment year 2023-24 giving explanation for your answer. Solution : A. Ascertaining whether a resident 1 2. Mr. Xavier is neither a citizen of India nor a person of Indian origin. He will be a resident if (a) he is in India from 1-4-2022 to 31-3-2023 for 182 days or more; or (b) (i) he is in India from 1-4-2022 to 31-3-2023 for 60 days or more; and (b) (ii) he is in India between 1-4-2018 and 31-3-2022 for 365 days or more. 3. He Is in India from 1-4-2022 to 31-3-2023 for 65 days; and 4, He is in India between 1-4-2018 and 31-3-2022 for 413 days (i.e. 120 + 90 + 3 + 200) Conclusion : Mr. Xavier is a resident [as he satisfies condition 2(b)]. B. Ascertaining whether an ordinary resident 1. Mr. Xavier will be an ordinary resident if (a) he is a resident for at least 2 out of 10 preceding years and (b) is in India between 1-4-2015 and 31-3-2022 for at least 730 days. He in India for 413 days during last 7 years; he fails to satisfy condition 1(b). Hence, there is no need to check condition 1(a). Conclusion : Mr. Xavier is a resident but not ordinary resident. Note : Depending upon the details, students should quickly check any one (easier) condition (for ordinary resident) first, so that there is no need to check the “difficult" condition. ] GMM GINA eno) Res? Wlustration 17 : (Resident due to #1) Shri Ram Gopal Desai, a citizen of USA has been staying in India since 2000. He leaves India on {6th July 2022 on a visit to USA and returns on 4th January 2022. Determine his residential status for the previous year 2022-23. (Y.B.Com., Mar. 08, adapted) Solution ; A. Ascertaining whether a resident (1) Mr. Desai is not a citizen of India. (2) He will be resident if (a) He is in India from 1-4-2022 to 31-3-2023 for 182 days or more; or (©) () He is in india ftom 1-4-2022 to 31-3-2023 for 60 days or more; and (ii) He is in India between 1-4-2018 and 31 ~3-2022 for 365 days or more. (9) He isin india from 1-4-2022 to 31-3-2028 for 194 days (30 + a1 + 30 +16 + 28 + 28 + 31) Conclusion : Mr. Desai Is a resident [as he satisties condition 2 (@)]. There is no need to 2 check condition 2 (b). B. Ascertaining whether an ordinary resident (1) Mr. Desai will be an ordi a an isin India between 1-4-2016 and 31 2) Mr. Desai is a resident for 10 years (stay of 365 a: i depen repent 10 yes et 365 days each in last 10 years) and in India for 2556 Conclusion : Mr. Desal is a resident and an ordinary resident. Mutation 18 : (Resident due to #2) VX is'a U.S.A. citizen. He came to India of : : n October 1 March, 2023, in earlier previous years, he is in Habs ~3-2023 for at least 730 days. erage 022 for a visit and was in India till Stst India as under :TYBMS : SEM-', SYBBI: SEM.1, Direct Tax ( % Resi Note 2017-18 ve ou 2018-19 tae oats 2018+20 io, Mus 2020-21 toy Wes en 2021-22 20 Prot Se Soesas seamingitathe ic no oon ear - a Find out the residential status of Mr. X for the assessment yt (T.Y.B.Com., March 2005, adapteg, Prev person of India origin. 2022 A. Ascertaining whether a resident ‘ 2028 1. Mr X is not a citizen of India. He is also not a person of Indian origin. Bh A -3-2023 for 182 days or more; 9 3019 will be a resident if (a) He is in India from 1-4-2022 to 31-3-20: ta ; o (i) He o india peak Pbirintel to 31-3-2023 for 60 days or more; and (b) (ii) He is in ing, —— between 1-4-2018 and 31-3-2022 for 365 days or more. ; pa 3, He is in india trom 1-4-2022 to 31-3-2023 for 168 days (17 + 30 + 31 + 31 + 28 + 31); and a 4. He is in India for 680 days between 1-4-2018 and 31-3-2022 (200 + 100 + 185 + 195). ‘Olu Conclusion : Mr. X Is a resident [as he satisfies condition 2(b)]. 4 é B. Ascertaining whether an ordinary resident 2. H 1. Mr. X will be an ordinary resident it he is a resident for at least 2 out of 10 preceding years an, t is in India between 1-4-2015 and 31-3-2022 for at least 730 days. ( 2. Mr. X is @ resident for 9 years (WN) and in India for 1,220 days between 1-4-2015 and 31.3 2022. 3. 4H Conclusion : Mr. X is a resident and an ordinary resident. 2 Working Note : 2021-22 2020-21 2019-20 2018-19 2017-18 A. Ascertaining whether a resident J, Mr Ramesh is not a citizen of india, He will be a resident if is @) be ein ae TO ee [ee from 1-4-2022 to 31-83-2023 for 182 a between 1-4-2018 and 31.4. 34,3-2028 for 60 days : days or more; 4. 4 os Den aee anes 39-2022 for 365 days or more. Y* % MOF: and (b) (ii) he is in ind! ae 4. Ho isin india for atthe daye ha elas RCO ee ee a Conclusion : Mr. Rames| wed 91-020 i " B. Ascertaini HW © resicant [as he satisties Sica es es et see . ng whether an ordinary resident 2b), ‘an 1. Mr. Ramesh will be an fesident i heleare Cone 2 a Penolie ics de eae 313-2082 for at Toset east 2 out 9110 preceding yea B- A i ‘or all the 10 days. ae 1-4-2006 till 31-3-2022 and was in | years as he me 31-3-2022 India for 2556 days Le. allies dae throughout bewes Conclusion : Mr. Ramesh is a resident ang an ordinary gen 1-4.2015 al 2. M resident.a ee and Scope of oat Income [S. 5-61 # Yicable only to Indian citizens leaving India for amploymnent 5 mre exception of 6S on applies only when thay visi India nial when they i Nate Te on for PSS (The ® ( ) :R&OR) inet 20 (NO on not a person of Indian origin) is @ visiting faaully at Je a Rajendra pat ‘sit to India during the last 7 years yout! Previous Year 2018-19 28 2017-18 2021-22 2016-17 2020-21 130 ke = Ga not visit India. Find out his Residential status for the Assessment year pag © 142018 MS (T.Y.B.Com., Oct, 08, adapted) 2023-24. solution : ‘ascertaining whether a resident + otot Rajendra Bhat is neither a citizen of India nor a person of Indian origin il be resident it 4 . 2 ig in India from 1-4-2022 to 1-3-2028 for 182 days or more; or {b) (He isin India from 1-4-2022 to 31-3-2028 for 60 days or more; and {i) He is in India between 1-4-2018 and 31-3-2023 for 365 days or more. Heiis in India from 1-4-2022 to 31-3-2028 for 179 days only and hence does not satisty condition 2a). ee in India from 1-4-2022 to 31-3-2023 for 179 days (i.e. more than 60 days); and he is in India for 530 days (195 + 15 + 130 + 190). Conclusion : Prof. Rajendra Bhatt is a resident [as he satisfies condition 2(b)). B. Ascertaining whether an ordinary resident 1. Prof. Rajendra Bhatt wil be an ordinary resident if he is a resident for at least 2 out of 10 preceding years and is in India between 1-4-2015 and 31-3-2022 for at least 730 days. 2. Prof, Rajendre Bhatt is a resident for more than 2 years (stay of 195 days in 2021-22; and 190 days in 2018-19); and he was in India for 755 days between 1-4-2015 and 31-3-2022 (530 + 100 + 125). Conclusion : Prof. Rajendra Bhatt is a resident and an ordinary resident. tllustration 21 : Mr Brett 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 2023-24. Solution : (TY.B.Com., Apr. 2010, 2015, adapted) A. Ascerlaining whether a resident 1, Mr. Brett Lee is not a citizen of India. 2. He will be a resident if (a) He is in India from 1-4-2022 to 31-3-2023 for 182 days or more; or (b) (i) He isin india from 1-4-2022 to 31-3-2023 for 60 days or more; and (b) (ii) He is in India between 1-4-2018 and 31-3-2022 for 365 days or more. 3. Hes in India from 1-4-2022 to 31-3-2023 for 90 days (31 + 28 + 31); and 4. He is in India for 1461 days between 1-4-2018 and 31-3-2022 (365 + 366 + 365 + 365). Conclusion ; Mr. Brett Lee is a resident [as he satisfies condition 2(b)). 8. whether an ordinary resident 1. Mr. Brett Lee will be an ordinary resi is a resi ceding ry resident if he is a resident for at least 2 out of 10 pre: Years and isin india between 1-4-2015 and 31-3-2022 for at least 730 days. s 2. Mr Brett Lee i a resident for 4 years (PY 201 ligt i 8-19 to PY 2021-; 461 4 ye ( 22) and in India for 1,461 dé Conclusion : Mr, Brett Lee is @ resident and an ordinary resident. ag(-V, SYBBI : SEM-11), yBMS : SEM-¥, Direct Tax (TY u : during last 7 years, Ye ‘ ails of his visit during you the det Me. Yen citizen of USA provides ial status for the Assessment year Prior to 1-4-2018 he did not visit India. Find out his residential aie ont is, aac) 2024-24, ‘Solution < A. Ascertaining whether a resident Basic Conditions Sec. 6(1) 1. ‘Stay in india during the PY. 2022-28 » 182 days etcetera, (100 cays) Or % (a) Stay in indi during the preceding 4 Ps » 965 days Satisfied (630 days) And (©) Stay in india during the PLY. 2022-23 » 60 days Satistied (180 days) Conclusion : He is 4 Resident 8. Ascertaining whether an ordinary resident ‘Additional Seo. 6(6) " Reridentin 2 ou of 10 immediately preceding years Salistied (Resident in PLY. 2018-19 and 2022-29) 2 satin ita cing te preceding 7 PY:5> 730 days Satisfied (755 days) Conetusion: He la Resident and Ordinary Resident’ Mustration 23 x, aimeaa bom in UK inthe yeer June 1900 He came to india for the fi ‘and staned minds He went back o Uk on Tot Aa pelea ‘st April, 2018 sy Does 8 Navona 20z we E try UI h Vis residential status for ase year 2095 04" UK, on 261 (T¥.B.Com, Oct. 18, adapted) ; Steyn nan Previous yar 2022.20 In days oe?Residence and Scope of Total Income [S. 5-6] 35 8. Ascertaining whether an ordinary resident ‘Additional Conclusions Sec. 6(6) 1. Resident in India in 2 out of 10 immediately preceding previous years Satisfied (4 years) Or 2, Stay in India during 7 previous years immediately preceding P.Y. 2022-28 > 730 days Satisfied (1,461 days) Conclusion : He Is Resident and Ordinary Resident, Wtustration 24; Mr, Becker, German citizen, came to India for the first time on 1st April, 2018 and started a business in Kerala. He went out of India on 1st April, 2022 and came back to India on 1st January, 2023. Determine his Residential Status for Assessment Year 2023-24. Solution : A. Ascertaining whether a resident Basic Conditions Sec. 6(1) (T.Y.B.Com., Nov. 16, adapted) 1, Stay in India during the P.¥. 2022-23 > 182 days Not Satisfied (91 days) Or 2, (@) Stay in India during the preceding 4 PY.'s > 965 days Satisfied (1,096 days) And, (©) Stay in India during the P.Y. 2022-23 > 60 days Satisfied (91 days) Conclusion : Mr. Becker is a Resident 8. Ascertaining whether an ordinary resident Additional Conditions Sec. 6(6) 1. Resident in India in 2 out of 10 immediately preceding previous years Satisfied (4 years) Or 2. Stay in india during 7 previous years immediately preceding P.Y. 2022-23 > 730 days Satisfied (1,096 days) Conclusion : Mr. Becker is Resident and Ordinary Resident. Working Notes : 1. Calculation of No. of days stay In PY. Months No. of Days April 2022 1 January 2023 31 February 2023, 28 March 2023 31 Total Days ai ge 2. Calculation of No. of days stay in PP.Y. Year No. of Days 2021-22 365 2020-21 365 2019-20 366 2018-19 365 Total Days 1.096 & Resident in P.P.Y. Year Resident or Non-Resident 2021-22 Resident 2020-21 Resident 2019-20 Resident 2018-19 Residenta sia Direct Tax (TYBMS + SEM-V, SYBBE : SExy. 1, MWustration 25 ; Mr. Joseph is a French citizen {not being a person of Indian origin). Since financial year 2007 09 passa ndla every year trom the month of June for 101 days. Determine his Residential Statin 1 Assessment Year 2023-24. Solution ; A. Ascertaining whether a resident Basic Conditions Sec. 6(1) (T¥.8.Com., Nov. 17, adapte,, 1. Stay in India during the P:¥. 2022-23 » 182 days Not Satisfied (101 days) Or 2. (a) Stay in India during the preceding 4 P.Y.'s > 365 days Satisfied (101 days) And (b) Stay in India during the P.Y. 2022-23 > 60 days Satisfied (404 days) Conclusion : He Is a Resident 5. Ascertaining whether an ordinary resident Additional Conclusions Sec. 6(6) 1. Resident in India in 2 out of 10 immediately Preceding previous years Satisfied (10 years) Or 2. Stay in India during 7 previous years immediately Preceding P.Y. 2022-23 = 730 days Not Satisfied (707 days) Conclusion : Mr. Joseph is Resident but not Ordinarily Resident. Mlustration 26 : (Amendment w.e.f. 1-4-2021) Brett Lee, an Australian cricket player visits India for 100 days in ‘every financial year. This has beer his practice for the past 10 financial years. (a) Find out his residential status for the assessment year 2023-24. (b) Would your answer change if the above facts relate to Srinath, an Indian citizen who resides i: Australia and represents the Australian cricket team? (c) What would be your answer if Srinath had visited India for 120 days instead of 100 days ever year, including P.Y. 2022-23 2 ‘Solution = {@) Determination of Residential Status of Mr. Brett Lee for the A.Y. 2028-24: Period of stay during previous year 2022-23 = 100 days Ferlod of stay during 4 preceding previous years = 100 x 4 = 400 days. lately preceding previous years. Theretore ince he satisfies one of the basic conditions under section 6(1) he we resident for the assessmen! Since his period of stay in India during the past 7 Previous years is less than 730 days (100 x7 = 700 days), he is a not-ordinarily : below). resident during the assessment year 2023-24 (See Note ‘Therefore, Mr. Brett Lee is a resident but not ordinarily resident duri the previous year 2022 23 relevant to the assessment year 2023-24, “ re (i) Pear rcnvicus! has during the 7 previous years preceding ‘the relevant previous year bec” in India for a period of 729 days or less. FOES ne ne Om eats Conch (fb nc -atneety senktera ore .° 2023-24. the above tacts rolete Sa Mr Sra aihinden ctizsn, wis teu in Australia, comes on ® © wai nia be wou om edo nasa "an Aaa, omen cate tase than $20 cage, 1 ADM eM Rati Wichita ter See - any case, less than 120 days.a 40 Direct Tax (TYBMS : SEM-V, SYBBI : Spiny My oer illustration 28 : Mr. Tom, a British citizen had the following income during the year ended on 31st March, 202, Income from house property in India Income from property in Rome Interest from bank account in India Income from business in Bangladesh, being controlled from India ._ Interest on bank account in U.S.A. Salary earned and received in Tokyo Income earned and received in London 8. Dividend from British Company received in India Compute his Total income for the assessment year 2023-24, if he is : (i) A Resident (ii) A Resident but not ordinary Resident (ili) A Non-Resident. Solution : Computation of Income for the assessment year 2023-24 ~ Income from House property in India 2. Income from property in Rome 3. Interest from bank A/c in India 4. Income from business in Bangladesh, being controlled from india . Interest on bank A/c in U.S.A. . Salary earned and received in Tokyo Income earned and received in London Z . Dividend from British Co. received in India Total Mustration 29 : Mr. David is a citizen of U.S.A. and non-resident'in India during previous year 2022-23. He gives you the following information relating to his Income for PY. 2022-23, 7 (1) Salary earned and received in USA Z 75,000, (2) Interest on Debentures from Indian companies received in India & 25,000. (3) Interest on Bonds of companies in Germany received in Germany ® 30,000. (4) Professional Fees Received in india % 50,000. (5) Income from business in London controlled from Mumbai & 70,000. q (6) Interest on bank accounts in USA % 15,000. Find out the fotal income taxable in India for Assessment Year 2023-24 according to provisions o! Sec. 5. Solution : NAME OF ASSESSEE : MR. DAVID PREVIOUS YEAR : 2022-23 (1) Salary from USA (2) Interest on Indian Debentures (3) Interest on German Bonds (4) Fees Received in India NONSONH Income arising in India Foreign Income Income arising in India Foreign Income Foreign Income Foreign Income Foreign income 2 N on Income received in India 17,000 33,200 (T¥.8.Com., Oct. 2005, adapted) ASSESSMENT YEAR : 2023-24Residence and Scope of Total Income [S. 5-6] 4 (6) Income from Business in London controlled from india | Foreign Income nH (6) Interest from Banks in USA Foreign Income i Total Income 75,000 Note : Income from business outside India controlled {rom India would be taxed only if Mr. David was a Resident but not ordinarily resident. {ilustration 30: iiss Sanjali, an Indian citizen, furnishes the following information of her income eared during the previous year 2022-23. (1) Professional fees received in India & 10,000. (2) Income earned in India but received in France & 15,000, {@) Dividend on shares of Indian co-operative bank received in India ® 7,000. (4) Salary earned and received in France & 5,000. You ate required to find out her ‘Gross Total Income’ for assessment year 2023-24 if she is alternatively. (1) Resident and Ordinarily Resident. (2) Resident But Not Ordinarily Resident and (3) Non-Resident. (T.Y.8.Com., Oct. 06, adapted) Solution : NAME OF ASSESSEE : MISS SANJALI STATUS : INDIVIDUAL PREVIOUS YEAR : 2022-23 ASSESSMENT YEAR : 2023-24 RESIDENTIAL STATUS : R & OR ‘Computation of Total income Nature of Income tern of Income 1, Professional fees received in India| Indian Income 10,000 2. Income earned in India but received in France Indian income 1,000 3. Dividend on Shares of Indian Co-op. Bank received in India _| Indian Income 7,000 4, Salary eared and received in France Foreign Income : : Total income 32,000] 32,000 Note: R.0.R. = Resident and Ordinary Resident; R but N.O.R. = Resident but Not Ordinarily Resident; NA. = Non-resident. Mustration 31 : Mr. Sandeep has eared the following income during the previous year ended 31st March, 2023. (1) Professional Fees received in India for 3 months % 18,000 (2) Payment received in U.K, for services rendered in India 16,000 (3) Income from business in Australia, controlled from India % 14,000 (4) Income from Agriculture in Bangladesh % 12,000 (5) Dividend from a foreign company received in U.K. % 10.000 (6) Amount brought into India out of the past untaxed profits earned in U.S.A. = 18,000 Compute his total Income assuming : (1) He is Resident and Ordinarily Resident (2) Non Resident, (TY.B.Com., Oct. 07, adapted) Solution : NAME OF ASSESSEE : MR, SANDEEP STATUS : R.N.O.R. PREVIOUS YEAR : 2022-23 ASSESSMENT YEAR : 2023-24 ___iemofingome Incom Income received in India Income accruing in India 2. Received in U.K. for services in India 3. Income from business in Australia, controlled from India Foreign income: Direct Tax (TYBMS : SEM-4 SYBBI : SEM-1i, 2 4. Income from agriculture in Bangladesh Foreign Income Ip N 5. Dividend received in UK from Foreign Co. _| Foreign eat eS poy Ni & Amount brought in India out of past profits | Remittance; 0! in Total ne Lie eal 70,000| 34,009 Mustration 32 : Mr. Abhijit, an Indian citizen, furnishes the following particulars of income eared during the previou year relevant to assessment year 2023-24 : 4 11,0 1. Professional fees received in India a per 2. Income eared in India but received in Rome 3. Dividend on shares of Indian companies: |) Received in india ee eee 14,000 4, Salary earned and received in Paris pan 5. Income from agriculture in Nepal ype india 2023-24 assuming the residential status as 6. Income from business in U.K. controlled from Compute his total income for the assessment year () Resident and ordinarily resident; (il) Resident but not ordinarily resident; (iii) Non resident in India, Solution 11,000] 11,000 Income received in India 7. Professional fees 2. Income eared in India but received in Rome Income accruing in India 12,000] 12,000} 12,000 3. Dividend on shares of indian companies Income acoruing in India 10,000} 10,000] 10,000 Foreign Income 14,000 Nil Ni 4. Salary earned and received in Paris Foreign Income 15,000 Nil Ni 5. Income from agriculture in Nepal 6. Income from business in U.K. controlled from India Foreign income 16,000] 16,000 Ni Total Income 78,000} 49,000] 33,00) Note (1) : O.R. = Ordinary Resident; N.O.R. = Not Ordinary Resident; N.R. = Non-Resident. ee (2) : Dividend on shares of Indian Companies is taxable, whether received in India or outsict ia. Mlustration 33 : Miss Chilly, a foreign national, furnishes the following particulars of her i he ie benno nee pi yer income earned during ! Find out her Gross Total Income, if she is (i) Resident and Ordinarily Resident (ii) Resident but not Ordinarily Resident (iii) Non-Resident 1. Income from Property in Rome received in India = 1,000 2. Dividends from shares from Foreign Companies: : (i) Received Abroad = 2,000 (ii) Received in India 73,000 3. Profit from business in Mumbai and mana : \ged from U.S.A. 00 4, Income from House Property in India ; ot s Interest on Bank Accounts in London : 00 Income earned in past but brought in India during the year 7,00!43 Residence and Scope of Total Income IS. 5-6) solution ¢ 1, Income from property in Rome 2. Dividends from shares of Foreign Company a - received abroad Foreign income - received in India Deemed Indian income 3,000 3, Profits from business in Mumbai, | Deemed Indian Income 4,000 managed from USA 4, Income from house property in India] Deemed Indian Income 5,000 6. Interest on Bank accounts in London Foreign Income Nil 6. Amount brought in India out of past profits Remittance; not income Total Income Note : O.R. = Ordinary Resident; N.O.R. = Not Ordinary Resident; N.R. = Non-resident. Mtustration 34 : Dr. Ganesh had the following incomes during the previous year ended 31: = cer eh ene eS (@) Salary received in India, from US Based Firm - (b) Professional Fees earned in India, received in Australia (6) Payment received in London, for services rendered in Dubai. {@) interest income received in India from company located in France .. (e) Salary received in Muscat from a company based in India : ( Amount brought into India out of the past untaxed profits eamed in Italy You are required to compute his Total Income if he is ~ () aresident and ordinarily resident, (ii) a non-resident and (iia resident but not ordinarily resident. Solution : st March, 2023. ‘Computation Total Income (@) Salary from US Firm Income received in India (D) Fees earned in India Income accruing in India 18,000 (c) Payment for services in Dubai Foreign Income = (@) Interest received in India from ‘company in France Foreign Income (2) Salary received in Muscat Foreign Income Note : (1) Past untaxed profits eared in Italy brought to India is not taxable ir it ae : in any case (as itis remittance (2) Salary is received in Muscat and hence it is presumed that services are also rendered in Muscat. Peeteens oe Dace share serves ae rendered Inrnabil at feta io te Mustration 35 : From the following income of Mr. Rohit for the previous income for the assessment year 2023-24 if he is OE EER congels Mar grey Oe {@) Resident and ordinarily resident (©) Resident but not ordinarily resident {() Non-resident RiDirect Tax (TEBE «GEA, SYBES « Sho “a income from business in Ohaka, controled trom Maserina cost 0 d Iacono trom proeasion in Nairobs recetved io SiC AC was Ot AD Ha ae brought to india, during the prevcus seer (TB Com., Oct. 13, adegien . Income trom Income frorn business in Dhaka controlled from Mumbai 5. Rent from office property in UK credited to bank account in Switzerland 6. income from profession in Nairobi - received jin Nairobi which was set up in India 7. Past untaxed foreign income brought to 40K 1,90,000 Mustration 36 + From the following income of Mr. Suresh for the previous year 2022-23, compute gross total inco™ for the assessment year 2023-24 if he is (a) Resident and Ordinary resident (b) Resident but not Ordinarily resident (c) Non Resident Profits from business in Dubai managed from India < f 2, Royalty from Indian Company received in UK , 3. Rent from house in UK received in Spain 30,08 4. Dividend from British Company received in Mumbai 40,008 5, Interest credited to Bank of India, Delhi Branch 50,00 6. Income earned in Brazil in the past but brought to India during the 60,00 7. Income accrued in New York and received in London 70,00 8. riculture in Sri Lanka received in India oo Solution : (TY.B.Com., Oct. 14, adapte? Computation of Gross Total Income of Mr. Suresh for the A.Y. 2023-24 Profits from bus! in managed from Royalty from indian Company received in UK ae Rent from house in UK received in Spain Dividend from British Company received in Mumbai interest credited to Bank of India, Delhi Branch 40,00) 50,00uel , 7 45 pesidence and Scope of Total Income [S. 5-6] Income eared in Brazil in the past but brought to india during the year 7, Income accrued in New York and received in London ee Income from Agriculture in Sri Lanka received in India i ee 3,00,000] __2,00,000] 1,90,000 stration 37 = ro 120-23, compute the Gross Total eam the following information of Mr. Vijay for the previous year 20 income for the assessment year 2023-24 if he is (@) Resident and Ordinary Resident (p) Resident but not Ordinarily Resident {q) Non Resident {, Income from business in Dubai, controlled from London 50,000 2. Rent from house in UK received in Spain 60,000 3, Income eared in New Zealand in the past, but brought to India during the current previous year poe 4, Dividend from German Company, received in London 80,000 5. Income from agriculture in Japan received in India 90,000 6. Royalty from a company in Indonesia, received in Russia 1,00,000 7. Interest credited to HSBC Bank, New York Branch 1,10,000 8. Income from Profession in Bhutan, received in Bhutan 1,20,000 (Profession was set up in India) Solution : (T¥.B.Com., Oct. 15, adapted) Computation of Gross Total Income of Mr. Vijay for the A.Y. 2023-24 income from Business in Dubai controlled from London Rent from house in UK received in Spain income earned in New-Zealand in the past but brought to India during the current previous year Dividend from German Company received in London income from Agriculture in Japan received in India Royalty from a Company in Indonesia received in Russia} 1,00,000 Interest credited to HSBC Bank New York Branch 1,10,000 Income from Profession in Bhutan received in Bhutan {Profession was set up in India) Gross Total Income er ape Pre 1,20,000 Mustration 38 : Me. Harsolekar has earned from the following incomes during the previous year ended on 31st March, 2023. Compute his Gross Total Income for Assessment Year 2023-24 assuming that he is (a) Resident and Ordinarily Resident (0) Resident but not Ordinarily Resident 1. Payments received in Dubai, for services rendered in Japan. 2. Amount brought to India, out of past untaxed profits earned in England .. 4. Income from Business in Germany, controlled from India 4. Interest Income earned and received in India ¥ Royalty Income received from Indian Companies 7 8 2,30,000 1,90,000 3,50,000 1,45,000 1,50,000 1,80,000 (T¥.8.Com., Nov. 16, adapted) . Income from Agriculture in Sri Lanka ". Dividend from Japanese Company, received in India Rent from house in Pune, received in Singapore iwe 6 Direct Tax (TYBMS : SEM-V; SYBBI : SEM.1), Solution ; Computation of Groas Total Income of Mr. Harsolekar for the A.Y, 2023-24 Payments received in Dubal, Past untaxed profits brought to India Income from Busi in Germany, controlled from India : received in India 5 ene Dividend from Japanese Company, received in India 50, 1,50,000 Rent from house in Pune, received in Singapore ,80, 1,80,009 Gross Total Income 8,70,000 iMustration 39 ; Mr, Anil has earned the following incomes during the financial year ended on 31st March, 2023 Gross Total Income for the Assessment Year 2023-24 assuming that he is : and Ordinary Resident (b) Resident but not Ordinarily Resident (c) Non Resident 1, Rent from a property in Delhi received in USA 80,000 2, Income from a business in USA, controlled from Delhi 90,000 3, Income from a business in Mumbai, controlled from USA 1,00,000 4, Rent from a property in USA received there but later remitted to Indi 1,10,000 5, Interest from deposits with Indian Bank in Mumbai 1,20,000 6, Income received in USA for services rendered in India 1,30,000 7. Income from agriculture in Sri Lanka 1,40,000 6. Past untaxed profit eamed outside India, brought to India 1,50,000 Solution ; (TY.B.Com., Nov. 17, adapted) Computation of Gross Total Income of Mr. Anil for the ALY. 2023-24 . Rent from a property in Delhi received in USA . Income from a business in U! . Interest from deposits with Indian Bank in Mumbai . Income received in USA for services fendered in India » Income from agriculture in Sri Lanka . Past untaxed profit eaned outside India, brought to India Gross Total Income10. Stay in PY 180 days. 92 (1) Parente: Grand parents (2) Residents; Not ordinarily residents (3) Non-resident (4) 5 (5) 6 GB 1-2 -(d).3- (6), 4- (g), 6 - (a), 6 - (ce) GA True: 2,6, 10, 11, 13, 15, 17, 18, 19, 20 Falee: 1,3, 4,5, 7, 8,9, 12,14, 16,21, 22 Fatee; uring Previous Year False; ali the assesses False; both ordinarily resident and not ordinarily resident False; renident only False; residential status in india 12. Falee; Residential status is important in deciding whether foreign income of a person is taxable oF 21. False; income accruing outside India will not be deemed to be received in India merely because itis included in a balance sheet prepared in India - Explanation 1 to S.5. 2. False; Once an income is included in the total income of a person on the basis of accrual, it cannot be included again on the basis of ite receipt in subsequent period (Explanation 2 to S.5). 1 Indians 2.1 (indian leaving for Employment) : Mr. Dhaval, an Indian Citizen, went out of India for the first ime for the purpose of his employment outside India on 1st May 2022 and came back to India on ‘et December 2022. Find out his residential status for A.Y. 2023-24. (T.¥.8.Com., Mar. 04, adapted) [Ans.: N.R.J 2.2 (indian leaving for Employment) : Mr. Kapadia born in Japan is an Indian Citizen. He comes lo India at the age of 19 and never went outside India till the age of 29 years. He left for U.S.A. on ‘et May, 2020 for further studies after staying in India for 10 years continuously and again came ‘back to india on 1st March, 2022. He again leaves India on 1st August, 2022 for the purposes of employment in U.K. and did not return in india till 31st March, 2023. Find out hie residential status for the Assessment Year 2023-24. (T.¥.B.Com., Oct. 05, adapted) [Ans.: N.R.] 22 (Visiting indian) : Mr. Mike, a citizen of Japan but a person of Indian origin, came to India for the fret time on 1st October, 2015. His passport shows that he was in India from 1-4-2022 to 2-4-2022. His stay in india in the last few years was as under. Oe wee Year ended Days 3-4-2018 25 2-4-2919 180 2-4-2920 80 M4201 100 NAM 2 Determine his residential status for the Assessment Year 2023-24,(T.¥.B.Com., Oct. 01, adapted) [Ans.: N.R.] 2.4 (Person of indian Origin) : Mr. Kallis, a South African Citizen but of indian Origin came to India 18 November 2016, for the firet time. His total stay in India was as under : Year Ended No, of Days 24 518-2018 BNB-2019 80 WNB-2020 182 WNe2024 100 NB2022 26“a Direct Tax (TYBMS : SEM-V, SYBBI : SEM), He informs: you that he was in India from 1st April 2022 to 30th June 2022. Determine tg Fesidery,, ‘Status for the previous year 2022-23. (T.¥.B.Com., Mar. aes S-: NR Qs (Visiting indian) : Ascertain the residential status of the assesses in the following cases fo, y, assessment year 2023-24 : , Mir. Ankit Jef for Paris, on 10th March, 2020 after having lived in India for 20 years. He returned , India on 10th September, 2022 (1¥.B.Com., April 2001, adapte, [Ans.: Ron 10.1.2 Non-indians @.5 (Resident due to # 1) : Miss Julie born in Canada in 2002, came to India, for the first time on }, January, 2078 for studying indian Culture. She Completed her study and went back to Cana 10th May, 2022. She was invited by University of Mumbai for fellowship and she arrived in Mum, on 14th August, 2022. She retumed back to Canada on 28th October, 2022 Determine her residential status under the Income Tax Act, 1961, for the Assessment year 202 (T.¥.B.Com., April 2002, adaptec [Ans.: R.0.7 0.7 (Resident due to # 2) : Mr. Shane, an American Citizen, came to India for the first time on 1 April 2018 and staried a business in Mumbai. He went out of india on 1st April 2022 and came to india on 1st January 2023 and was in India thereafter. Find out his residential status for A 2023-24. (TY.B.Com., Mar. 2004, adapte [Ans.: R.0.; Te ats 8: Kahnai is an Indian citizen. He left India for the first time on July 31, 2020, Since then he ha: not visited india. During the previous year 2022-23 he came to India only once and stayed fc pened of 35 days. Determine his residential status for the assessment year 2023-24. Does it mae any difference if Kahnai is not an Indian citizen ? [Ans. : NA. 2.9 : Mr. Thakur is working abroad. Details of his stay in India during various previous years are = follows: Pr. Yr No. of days Pr Yr. No. of days 2018-19 99 2020-21 195 2018-20 121 2021-22 vs: 2020-21 5 He ai visit India before the year 2018. Determine his residential status for the assessment yes 2023-24. [Ans : NA Ship plying in the Paci coast, except for 80 dajs Q.10 : A an Indian Citizen was working as an employee on an Indian Ocean. During the current previous year, the ship did not touch the Indian State his residential status for the current assessment year. ae ie (CS Inter, June 2003) [Ans: Non-residen! 11 : © is an Indian national. He is a marine engineer employed with a foreign shipping comps?) Under the terms of his employment, he is entitled to a leave of 4 months ie aa Pianist service rendered on board of a ship. P joined the company's ship at Mumbai on Decevaber 10, 202 and has been sailing with the ship not touching Indian ports till October 15, 2022. P took leave fo" that day onwards. This employment is P's first employment and before that he was residing in Indé What is the residential status of P for the assessment year 2023-24? a ine : ' [Ans.: Non-residet! 2.12 = 'Y, an jndian citizen left India on appointment by Government of iran for the frat time © September 12, 2021 to join his duty. During the financial year 2022-23, he came to Inala and stey* for 80 days. State the residential status of Y for the assessment year 2023 04° fAns.: Non-reside" Q.13 = Mr. X and Mrs. X came to India on October 15,2022 for aviit of seven” é are Indian citizens. in the earlier years, they were in india as follows : oe Year Mr Xx vie oe end 250 aa 365 days ss pegs: 20 days oe = 15 days 2018-19 118 days 120 days 2e0 Q. or 20 e Ju BzOResidence and Scope of Total Income [S. $6] s3 Find out the residential status of Mr. X and Mrs. X for the assessment year 2023-24. [Ans.: Both are non-residents) Q.14 : During the previous yoar 2022-23, Mr. AB an Indian citizen, comes to India on a visit of 143 days, Determine his residential status for the assessment year 2023-24, on the basis of the following information (@) During 2018-19, AB was present in India for 365 days. (b) Ouring 2017-18 and 2015-16 AB was in Japan for 360 days and 345 days respectively. (c) Mrs. AB is a non-resident in India for the assessment year 2023-24 [Ans.: Non-resident) Q.15 : Mr. X, a noted singer in India, goes abroad every year to give concerts. His stay out of India {8 120 days on an average for the last 12 years. Determine his residential status [Ans. :R & OR] Q.16 : Mr. Godbole is working as a visiting lecturer in USA since 1-4-2015. The particulars of his arrival and departure from India are as under : Arrival Departure 12-5-2016 12-8-2017 1-1-2019 30-6-2019 11-5-2020 10-6-2020 3-9-2020 15-2-2021 30-11-2021 15-1-2023 Determine his residential status for the assessment year 2023-24, [Ans : R &O.R] Q.17 : During his 223 days’ stay in India in the previous year 2022-23, X, a citizen of USA, is all the time moving from one place to another. He claims that he is non-resident in India for the assessment year 2023-24 on the following grounds : 1, He had never visited india before April 1, 2022. 2. During his stay in India, he stayed at a different place every day. 3. Forthe assessment year 2023-24, he is a resident of USA as per their Income-tax Act. He insists that he cannot be resident of two countries for the same assessment year. Are his claims valid? [Ans. : Resident but N.O..] .18 : During the previous year 2022-23, Mr. Robin, a foreign national stayed in India for 180 days. Determine his residential status for the assessment year 2023-24 on the basis of the following information 1. He did not come to India in the previous year 2021-22 and 2020-21. 2. During 2017-18 he was present in India for 365 days. 3. He was in Hong Kong during 2019-20. 4. His wife and son are non-residents in India for the assessment year 2023-24. (Ans : R but N.O.R.] 2.19: A came to India for the first time on November 1, 20201. During his stay in india upto October 30, 2022 he stayed at Mumbai upto May 10, 2022 and thereafter remained in Bangalore till his departure from India. Determine his residential status for the assessment year 2023-24. [Ans.: Resident, but not Ordinary Resident] 9.20 : M, joined Infonet Lid. on 1-4-2022 and obtained his passport for the first time on 20-4-2022. He went on several foreign tours to obtain business for the company and was out of india for 225 a aire the previous year ending 31-3-2023. What is his residential status for the previous year -23 {[Ans.; F and OR; exception as Indian going abroad for employment does not apply) 1.21: was sponsored by his employer in India for technical training in the U.S.A. He left india. on ‘June 8, 2022 and came back to India on April §, 2023. Determine Y's residential status for the Previous year 2022-23, assuming he did not go out of India previously. ‘ [Ans.: Rand OR} 2.22: Xisa foreign citizen. During the financial year 2022-23, he was in India for 101 days. Determine his residential status for the assessment year 2023-24 on the basis of the information about he Presence in india, given below : 2008-09 85 days 2015-16 16 days. 2009-10 310 days 2016-17 160 days 2010-11 106 days 2017-18 281 days 2011-12 174 days 2018-19 805 days