Sudhansu Sir Unit-III Disha College

Residential Status and its effect on Tax Incidence

Different Taxable Entities:
All taxable entities are divided in the following categories for the purpose of
determining residential status:
 An individual;
 A Hindu undivided family;
 A firm or an association of persons;
 A joint stock company; and
 Every other person.

Residential Status of an Individual [Sec. 6]

An individual may be (a) resident and ordinarily resident in India, (b) resident but not
ordinarily resident in India, or (c) non-resident in India.

RESIDENTIAL STATUS OF AN INDIVIDUAL

RESIDENT
(182 days/60 days py & 365 in 4 NON-RESIDENT
py)
RESIDENT AND
ORDINARILY
RESIDENT BUT
RESIDENT
NOT
( 2 out of 10 py
ORDINARILY
&
RESIDENT
730 in 7 py)

Resident and ordinarily resident:

To find out whether an individual is “resident and ordinarily resident” in India, one has
to proceed as follows-
Basic condition [sec. 6(1)]: An individual is treated as Resident in India if he
satisfies any of the following two basic conditions:
(a) He has been stay in India in the previous year for a period of 182 days or
more; or
(b) He has been stay in India for a period of 60 days or more during the previous
year and 365 days or more during 4 years immediately preceding the relevant
previous year.

Exceptions: - By virtue of explanation (a) to section 6(1), the period of “60 days”
referred to in (b) above has been extended to “182 days” as follows: -
 An Indian citizen who leaves India during the previous year for the purpose of
employment outside India or an Indian citizen who leaves India during the previous
year as a member of the crew of an Indian ship.
 Indian citizen or a person of Indian origin who comes on a visit to India during the
previous year.
 Sudhansu Sir Unit-III Disha College
Additional Conditions [Sec. 6(6)]: A residence individual is treated as
ordinarily resident in India if he satisfies the following two additional conditions: -
 He has been resident in India in at least 2 out of 10 previous years immediately
preceding the relevant previous year; and
 He has been in India for a period of 730 days or more during 7 years immediately
preceding the relevant previous year.
Resident but not Ordinarily Resident in India: - An individual who satisfies at least
one of the basic conditions but does not satisfy the two additional conditions is treated
as a resident but not ordinarily resident in India.
Non Resident: - An individual is a non-resident in India if he satisfies none of the
basic conditions. In the case of non-resident, additional conditions are not relevant.

Hindu Undivided Family [Sec. 6(2)]

A Hindu undivided family (like an individual) is either resident in India or non-resident
in India. A resident Hindu Undivided Family is either ordinarily resident or not
ordinarily resident.
1. Resident: - A Hindu Undivided Family is said to be resident in India if
control and management of its affairs is wholly or partly situated in India.
2. Non-resident: - A Hindu undivided family is non-resident in India if control
and management of its affairs is wholly situated outside India.
3. Ordinarily resident in India: - A resident Hindu undivided family is an ordinarily
resident in India if Karta or manager of the family satisfies the following two additional
condition as laid down by section 6(6)(b):
 Karta has been resident in India in at least 2 out of 10 previous years immediately
preceding the relevant previous year; and
 Karta has been in India for a period of 730 days or more during 7 years
immediately preceding the relevant previous year.
Firm & Association of Persons [Sec. 6(2)]
A Partnership firm and an Association of Persons are said to be resident in India if
control and management of their affairs are wholly or partly situated within India
during the relevant previous year. They are, however, treated as non-resident in India
if control and management of their affairs are situated wholly outside India.
Residential Status of Company [Sec. 6(3)]
An Indian company is always resident in India. A foreign company is resident in
India only if, during the previous year control and management of its affairs is
situated wholly in India. However, a foreign company is treated as non-resident if,
during the previous year, control and management of its affairs is either wholly or
partly situated out of India.

Incidence of Tax (Scope of Total Income)

The tax is levied on total income of a person. The total income is based upon the
residential status of an assessee. Section 5 provides the scope of total income which
varies on the basis of status. Section 5 provides:
1. Subject to the provisions of this Act, the total income for any previous year of a
person who is resident includes all incomes from whatever source derived, which
i. Is received or is deemed to be received in India in such year by or on behalf of such
person or
ii. Accrues or arises or is deemed to accrue or arise to him in India during such year; or
iii. Accrues or arises to him outside inida during such year;
 Sudhansu Sir Unit-III Disha College
Provided that, in the case of a person not ordinarily resident in India within the
meaning of sub section (6) of section 6 the income which accrues or arises to him
outside India shall not be included unless it is derived from business controlled in or a
profession set up in India.
2. Subject to the previous of this Act, the total income of any previous year of a
person who is a non-resident includes all incomes from whatever source derived
which:
i. Is received or is deemed to be received in India in such year by or on behalf of such
person; or
ii. Accrues or arises or is deemed to accrue of arise to him in India.
i. Scope of total income of a ‘Resident’ [Sec. 5(1)]:
 Income received or deemed to be received in India during the relevant accounting
year. The place and date of accrual is immaterial.
 Income which accrues or arises or is deemed to accrue or arise in India during the
relevant accounting year irrespective of the date and place of its receipt.
 Income accruing during the relevant accounting year outside India whether it is
brought or not in India during the year.
Scope of income = Indian Income + Foreign Income
ii. Scope of total income of ‘Not Ordinary Resident’ [Sec. 5(1)]
 Income received or deemed to be received in India during the relevant accounting
year. The date and place of accrual is immaterial.
 Income which accrues or arises or is deemed to accrue or arise in India during the
relevant accounting year irrespective of the date and place of its receipt.
 Income accruing or deemed to accrue or deemed to be received outside India during
the relevant accounting year from a business set up in and controlled from India.
Scope of income = Indian Income + One Particular type of foreign income
iii. Scope of total income of ‘Non-Resident’ [Sec. 5(2)]:
 Income received or deemed to be received in India during the relevant accounting
year. The date and place of accrual is immaterial.
 Income which accrues or arises or is deemed to accrue or arise in India during the
relevant accounting year irrespective of the date and place of its receipt.
Scope of income = Indian income
Types of Income
Indian income: Indian income is called by various words and names these are:
i. Income earned in India.
ii. Income accrues and arises in India.
iii. Income received or deemed to be received in India.
iv. Income payable in India. Income may have been earned in a foreign country but it
is payable in India.
v. Income earned or accrues in India but it is received or payable outside India.
Foreign income: Following types of incomes are called foreign incomes:
i. Income earned outside India and also received outside India.
ii. Any income which is not earned or accrues in India.
Income received in India: Receipt of a particular income in India attracts tax
liability. The essential fact is that a person must receive income in India during the
relevant previous year. The income may be received by the assessee himself or by his
agent, banker or broker on his behalf in India. It is not essential that a person must
receive income either from business or salary. Assessee may receive income from any
source.
All persons are assessable on income received in India during the relevant previous
year irrespective of the residential status.
 Sudhansu Sir Unit-III Disha College
Income received in money or money’s worth is taxable. Only thing essential is that
it must be certain that the receipt in the form of money’s worth must be income.
Received: The term ‘received’ means the receipts of the incomes on the first
occasion. The place of its receipt shall be the place where it is received for the first
time and not the place of its receipt on subsequent remittance. Thus, the foreign
income of a non-resident is not taxable even if it is remitted to India unless it is
received or deemed to be received in India.
Deemed to be Received: ‘Deemed to be received’ means that the income has not
been actually received, but it is deemed to be received under the income tax act. it
instances are:
1. The annual accretion to the account of any employee participating in a recognized
provident fund is not actually received by the employee but it is deemed to be
received during the previous year by him under the law.
2. Taxable portion of transferred balance of unrecognized provident fund is deemed to be
received during the previous year.
3. Dividend is deemed to be received in the year in which it is declared but the interim
dividend is deemed to be the income of that previous year in which it is
unconditionally made available to the shareholder.
4. Tax deducted at source
5. Where an individual has been employed by the Central government or any other
employer on or after 1–1-2004, and the employer has contributed in the previous
year, to the account of the employee under a pension scheme, such contribution is
deemed to be the income received in the previous year.
Deemed to Accrue or Arise: The words ‘deemed to accrue or arise’ mean that the
income has actually not accrued or arisen in India but it is deemed to accrue or arise
in India under the income tax act. Under section 9(1), the following incomes are
deemed to accrue or arise in India:
1. Income is deemed to accrue or arise in India, if it accrues or arises, directly
or indirectly:
 Through or from any business connection in India; or
 Through or from any property in India; or
 Through or from any asset or source of income in India; or
 Through the transfer of a capital asset situate in India.
Explanation: if all the operations of a business are not carried out in India, its income
that will be deemed to accrue or arise in India shall be only such part of the income as
is reasonably attributable to the operations carried out in India.
2. Salary earned in India and received outside India [Section 9(1)(ii)]
3. Salary payable by the government to a citizen of India for service outside
India [Section 9(1)(iii)]
4. Dividend paid by an Indian company outside India [Section 9(1)(iv)]
5. Income by way of interest [Section 9(1)(v)]: Interest payable by the Indian
Government is deemed to accrue or arise in India, whether it is paid on debts incurred
or on moneys borrowed in India or outside India.
Interest payable by a person who is resident in India or by a non-resident
person in respect of any debt incurred, or moneys borrowed and used, for the
purposes of a business or profession carried on by such person in India is deemed to
accrue or arise in India. But if it is payable in respect of any money borrowed or debt
incurred for the purposes of a business or profession carried on by such person
outside India or for the purposes of making or earning any income from any source
outside India, it will not be deemed to accrue or arise in India.
6. Income by way of royalty [Section 9(1)(vi)]: Income from royalty shall be
deemed to accrue or arise in India, if it is payable by the Indian government.
 Sudhansu Sir Unit-III Disha College
Income from royalty payable by a person who is resident in India or by a non-
resident person in respect of any right, property or information used or services
utilized for the purpose of a business or profession carried on by such person in India
or for making or earning any income from any source in India, is deemed to accrue or
rise in India. If it is payable in respect of any right, property or information used or
services utilized for the purposes of a business or profession carried on by such
person outside India or for the purposes of making or earning any income from any
source outside India, it will not be deemed to accrue or arise in India.
7. Income by way of fees for technical services [Section 9(1)(vii)]: Income from
fees for technical services shall be deemed to accrue or arise in India, if it is payable
by the Indian government.
Income by way of fees for technical services payable by a person who is
resident in India or by a person who is non-resident in India in respect of services
utilized in a business or profession carried on by such person in India or for the
purposes of making or earning any income from any source in India, shall be deemed
to accrue or arise in India. If it is payable in respect of services utilized in a business
or profession carried in by such person outside India or for the purpose of making or
earning any income from any source outside India, it will not be deemed to accrue or
arise in India.
SUMMARIZED CHART
Different Kinds of Incomes OR NOR NRI
i. Income received in India whether accrued or arisen in India or
outside India. Yes Yes Yes
ii. Income deemed to be received in India whether accrued or
arisen in India or outside India. Yes Yes Yes
iii. Income accruing or arisen in India whether receiving in India or
outside India. Yes Yes Yes
iv.India deemed to accrue or arise in India whether received in
India or outside India. Yes Yes Yes
v. Income received and accrued or arisen outside India from a
business controlled from India or a profession set-up in India. Yes Yes No
vi.Income received or accrued or arisen outside India from a
business controlled from outside India or a profession set-up
outside India. Yes No No
vii. Income received and accrued or arisen outside India from any
other source. Yes No No
viii. Income accrued or arisen and received outside India in earlier
years but later on remitted to India during the previous year. Yes No No
ix.Past untaxed foreign income brought in India in the previous
year. No No No
 Sudhansu Sir Unit-III Disha College
Problems:
1. Nixon, an American citizen, was appointed a Senior Scientific Officer in India on 1 st
April, 2009. On 31st January, 2017 he went to Uganda on deputation for a period of 3
years, but left his wife and children in India. On 1 st May, 2018 he came to India and
took with him his family to Uganda on 30th June, 2018. He returned to India and
joined his original job on 2nd February 2020. What would be the residential status of
Nixon for income tax purposes for the assessment year 2020 -21?
2. Sri Om Praksash, an Indian citizen was born in U. K.. He came to India, when he was
of 12 years age and went outside India for the first time when he was 25 years of age.
He left for U. K in May 2017 and again came back to India in March 2018. What is his
residential status for the A.Y. 2020-21?
3. Shri Ramesh who was born and brought up in India, went for further studies to U.K.
on 1st March, 2018 and came back to India on 1 st October, 2019 early in the morning.
Find out his residential status for the Assessment year 2020-21.
4. Mr. K. an Indian citizen leaves India for the first time on 31 st May 2014 and comes
back on 15th May 2018. He again leaves India on 10 th June 2019 to come back on 14 th
January 2020. He is living in India since then. Determine his status for the previous
year 2019-20.
5. Mr. Prasad, a foreign citizen, leaves India for the first time in the last 20 years on
November 25, 2017. During the calendar year 2018, he comes to India on September
1st and stays for a period of 20 days, during the calendar year 2019 he does not visit
India at all but comes to India on January 15 th, 2020. Determine the residential status
of Mr. Prasad for the assessment year 2020-21.
6. Mr Roy comes to India on 10th may 2017 after staying for 10 years in USA. He stays in
India up to 4th January 2018 and leaves India on 5th January 2020 for USA. During his
stay in India he did not stay for more than 15 days at any particular place as he was
exploring the possibilities of a new business. Determine his residential status for the
previous year 2019-20. What difference it will make if he comes to India after 4 years
stay in USA and prior that he was in India.
(Ans Resident but not ordinarily resident)
7. Mr. Peter, a foreigner, came to India from Poland for the first time on 1 st April 2013.
He stayed here continuously for 3 years and went to France on 1 st April 2013. He,
however, returned to India on 1st July 2016 and went to Poland on 1 st December 2017.
He again came back to India on 25th January 2020 on a service in India.
Ans. ( Resident and ordinarily resident).

MUNERICAL QUESTIONS:
1. Ascertain the residential status of the assessees in the following cases for the
assessment year 2020-21:
(a) Ajay is a citizen of India. He left for Iran on 18 th April, 2019 and could not return to
till the end of the financial year 2019-20.
(b) Goutam left for U.S.A. on 10 th March, 2017 after having livedin india for 20 years.
He returned to India on 10th September, 2019.
2. Mr X, an England cricket player, comes to India since 2006-07 every year to play
cricket and stays here for 120 days. What will be his residential status for the
Assessment Year 2020-21?

3. Shree Amitabh Bacchan an Indian citizen went to America on 1 st April, 2019 for a film
shooting. Due o ill health, he has to stay there just after shooting. He came back to
India on 25th September, 2019. He had to go again on 8 th December 2019 and returned
 Sudhansu Sir Unit-III Disha College
India on 15th February, 2020. Is Shree Amitabh Bacchan resident in India for the
Assessment year 2020-21? If not, why?

4. Mr. X, a German national, is appointed in India as a senior scientific officer on 01-04-

2016. On 31st January, 2017 he goes to Iran on deputation for a period of three years
but leaves his wife and children in India. On 1 st may, 2018 he comes to India and taken
with him his family on 30th june, 2018. He returns to India and joins his original job on
2nd February, 2020. Determine his residential status for the Assessment Year 2020-21.

5. Siva kumar, an India citizen, leaves India to USA for a job on 21-09-2019. What
will be his residential status for the Assessment Year 2020-21, if he has never left
India earlier?

6. Shri Ramesh has the following incomes for the Financial Year 2019-20:

(i) Income from house property situated in London Rs. 40000.

(ii) Income from salary received in India for services rendered to London (computed)
Rs. 28000.
(iii) Profit from business in London controlled from India Rs. 120000.
(iv) Agricultural income in India Rs. 10000.
Compute the income of Shri Ramesh for the Assessment Year 2020-21, if he is:
i. Ordinarily resident in India
ii. Non-resident

7. following are the incomes of Mohan:

i. Received Rs. 1000 in India, which accrued in England.
ii. Rs. 2000 earned in India but received in England.
iii. Rs.10000 were earned but received in Africa but brought to India.
iv. Rs. 8000 wewe earned and received in Japan from a business which was controlled
and managed in Japan and this amount was not brought to India.
v. Rs. 6000 was untaxed foreign incomes of earlier year, which was brought to India
in previous year.
Which of the above incomes are taxable, when Mohan is:
i. Ordinarily resident
ii. Not ordinarily resident
iii. Non-resident

8. Shri Hanuman Prasad has the following incomes for the previous year ending on 31 st
March 2020:
i. Income from salary in India from a company (He went to Australia for some months
due to his service and received salary for such period there) computed Rs. 50000.
ii. Dividend from an Indian Company received in England and spent there Rs. 10000.
iii. Income from house property in India received in Pakistan Rs. 20000.
iv. Dividend from a foreign company received in England and deposited in a bank there
Rs. 10000.
v. Income from business in Kolkata, managed from U.S.A. Rs. 20000.
vi. Income from business in U.S.A. (controlled from Kanpur Head Office) Rs. 12000.
vii. Income was earned in Australia and received there, but brought into India Rs.
25000.
viii. His material uncle sent a Bank Draft from France as a gift to him on his marriage
Rs. 20000.
Sudhansu Sir Unit-III Disha College
Compute the gross total income, if he is:
i. Ordinarily Resident
ii. Not ordinarily resident
iii. Non-resident.

9. Mr. Darshan earns the following incomes during the Financial Year 2019-20:
a. Profits earned from business in Paris which is controlled from India, half of the
profits being received in India Rs 160000.
b. Income from pension from former employer in India, received in U.S.A. (computed)
Rs. 32000.
c. Income from agricultural in Pakistan and brought to India Rs. 40000.
d. Income from property in U.K. and received there Rs. 32000.
e. Past untaxed foreign income brought into India during the previous year Rs. 40000.
f. Gift in foreign currency from a relative received in India Rs. 80000.
Determine the gross total income of Mr. Darshan for the Assessment Year 2020-21, if
he is:
i. Resident
ii. Not ordinarily resident
iii. Non-resident.

10. Particulars of income of Shri Ashok who is resident but not ordinarily resident for
the Assessment Year 2020-21 are given below:
a. Profit from business in U.S.A. received in India, Rs 100000.
b. Share of profit from a firm in India Rs. 50000.
c. In from house property in U.S.A. deposited there Rs. 60000.
d. Income from agricultural in Sri Lanka received in India Rs.40000.
e. Past untaxed foreign income brought to India during the previous year 2019-20 Rs.
120000.
f. Profit from business in U.K. which is controlled from India but deposited in a Bank
Account in U.K. Rs. 70000.
Calculate the total income of Shri Ashok.

11. Mr. Bharat Pathak gives the following information:

a. Mr. Pathak first time went to Japan on 10 th January, 2009 and came back to India
on 22nd June 2009.
b. On 30th September 2012 he went England and came back to India after 90 days.
c. On 16th July, 2015 he had gone to Sri Lanka and came back to India after staying
100 days.
d. On 2nd December 2017 he had gone to Nepal for 85 days.
e. In the previous year 2019-20 he was out of India for 180days.
He submits the following details of his incomes for the previous year:
i. Commission received in India for the services given in Sri lanka Rs. 140000.
ii. Income from house property situated in Nepal received in India Rs. 101000.
iii. Dividend of an England based company received in India Rs. 75000.
iv.Profit of the business situated in Japan brought to India Rs. 500000.
Determine resident status of Mr. Pathak for the Assessment Year 2020-21 and explain
that on which income he is liable to pay tax in India.
Sudhansu Sir Unit-III Disha College
12. (a) X, a foreign national, came to India for the first time from U.S.A. on June 30,
2012. He stayed here for a stretch of 3 years and left for Japan on July 31, 2016 when
he went back to U.S.A. He returned to India for the first time on April 1, 2016 and
remained here till July 31, 2016 when he back to U.S.A. He again came back to India
on January 30, 2020 and continued to stay in India thereafter. His residential status
for the Assessment Year 2020-21.

(b) X, after 30 years of stay in India, returned to Canada on February 14, 2017. He
returned to India in August 2019 to join a Canadian company as its overseas branch
manager. Determine his residential status for the Assessment year 2020-21.

13. Mr. Anand furnishes the following particulars of his income earned during the
previous year relevant to the Assessment Year 2020-21:
a. interest on German Development Bonds ( One-third is received in India) Rs.51000.
b. Income from agriculture in Bangladesh, remitted to India Rs. 31000.
c. income from property in Canada received in U.S.A. Rs. 110000.
d. Income earned from business Kuwait, business being controlled from Mumbai (Rs.
25000 is received in India) Rs. 65000.
e. Dividend from an Indian Company Rs. 15000.
f. Royalty received in Singapore from Mr. David, a resident in India, for technical
services provided for a business carried on in Singapore Rs. 25000.
g. profit from a business in Chennai, this business is controlled from Singapore Rs.
1,25,000.
h. Profit on sale of a building in India, but received in Nepal Rs. 250000.
i. Income from agriculture in Punjab, received in Mumbai Rs. 30000.
j. Profit from business in Indonesia, this business is controlled from Delhi (60% at the
profit deposited in a bank there and 40% is remitted to India) Rs. 40000.
k. Interest received from Mr. Dayal, a non-resident, on the loan provided to him for a
business in India Rs. 28000.
Compute his Gross Total Income, if he is:
i. Resident
ii. Not ordinarily resident
iii. Non-resident

14. Determine the residential status of Mr. Ram for the Previous Year 2019-20 who
left India for the first time on 15-09-2015 and came back on 01-09-2018. He again
left for Dubai on 15-06-2019 and came back on 14-02-2020 to settle in India.

Assignment Questions:
1. Mr. X came to India on 15-10-2019 for a visit of 7 months. He is an Indian citizen.
In earlier years he was in India as follows:
Year No. Of Days

2018-19 240
2017-18 340
2016-17 Nil
2015-16 118
Find out the residential status of Mr. X for the Assessment Year 2020-21.
Sudhansu Sir Unit-III Disha College
2. Mr.Prasad has furnished the following particulars for the previous year 2019-20.
Calculate his gross total income if he is non-resident:

a. Salary for 3 months received in India (Computed) Rs. 9000.

b. Dividends received in Germany from British companies out of which Rs. 3000 were
remitted to India Rs. 22000.
c. Income from business in Pakistan being controlled from India Rs. 10000.
d. Interest on saving Bank Deposits in SBI Rs. 1000.
e. Amount brought to India out of past untaxed profit earned in Japan Rs.20000.
f. Income from house property in India (Computed) Rs.2400.

3. Following are the incomes of Shri Amarnath for the Financial Year 2019-20:
a. Interest on Savings Bank Deposit in Allahabad Bank, Delhi RS. 1200.
b. income from agricultural in Africa invested in Nepal Rs. 10000.
c. Dividends received in U.K. from American Company, out of which Rs. 2000 were
remitted in India Rs. 10000.
d. Income from salary for three months for working in Indian Embassy’s Office in
Australia and salary received there (computed) Rs. 72000.
e. Income from House property. (The building is situated in Pakistan, out of which Rs.
10000 deposited in a bank in Pakistan and the balance remitted to India) Rs. 15000.
f. Pension income in Belgium for services rendered in India with a limited company Rs.
20000.
Your required to compute his gross total income for the Assessment Year 2020-21,
if he is:
i. Resident
ii. Not ordinarily resident
iii. Non-resident

4. Indian citizen Dr. Dinesh (Government employee) has the following taxable income
for the Previous Year 2019-20:
a. Income from salary received in a foreign country for services rendered in that
country (compared) Rs. 50000.
b. Agricultural income from agricultural land situated in Pakistan Rs. 20000.
c. Dividend by an Indian Company payable outside India Rs. 10000.
d. Income from transfer of a long term capital asset situated in India Rs. 20000.
e. Interest earned and received in England from Bank deposit there Rs. 5000.
Compute gross total income of Dr. Dinesh for the Assessment Year 2020-21, if he is:
i.Resident
ii. Not ordinarily resident
iii. Non-resident
5. Aditi went first time out of India to Japan on 10 th December, 2013. She came back
to India from Japan on 1st April 2015. On 15th October, 2017 she went to America and
came back to India on 1 st April, 2018. In the Previous Year 2019-20, she was in India
for only 62 days.
She has the following incomes in the Previous Year 2019-20:
i.Capital gains on the sale of property received in India Rs. 450000. The property is
situated in Japan 50% of CG was sent to Japan.
ii. Income from House Property situated in Japan Rs. 252000, 50% was received in
India and remaining was deposited there in the bank.
iii. Profit of a business situated in America Rs. 840000 (This business was controlled
from India).
Sudhansu Sir Unit-III Disha College
iv. Dividend from an American company Rs. 250000 of this 40% was received in
India remainder at Japan.
You are required to determine the residential status of Aditi for the Previous Year
2019-20 and on the basis of residential status determine her Taxable Income.

6. Kundan Khan is an India citizen. He went out of India on 15 th Aug. 2019 for a
service in a company in Japan and came back to India on 1 st March, 2020 to meet his
family. During the previous year his details of receipts were as follows:
i. Income from salary in Japan Rs. 160000 (computed).
ii. Interest on debenture of an Indian company received in Japan Rs. 18000 (gross).
iii. Taxable income from house property in Rajasthan Rs. 18500.
iv. Dividend on shares of foreign company Rs. 7500, received out of India.
v. Agricultural income, land situated in Rajasthan Rs. 13500.
vi.Interest received from a firm in Japan, remitted to India Rs. 9200.
vii. Income from business in Rajasthan
a. From 1st April 2019 to 31st July 2019 Rs. 48000.
b. From 1st August to 31st March 2020 Rs, 60000.
viii. Payment from Public Provident Fund Rs. 10000.
ix.Income from Indian Partnership firm Rs. 20000.
x. Dividend from Indian Company Rs. 5000(Gross).
xi.Indian Agricultural income Rs. 12000.
Determine his Residential status and Gross Total Income.