Ordinary Resident : applying Sec 6 (1)(a) / (b)

Ex. Mr.Kumar left India for the first time on 1.6.2016 and comes back on 1.10.2017. Calculate his residential status for the assessment year 2017-18.

Solution:
Key facts:
1.Only previous year is to be taken for calculation.
2. The day He leaves and date of return should be taken for calculations.

Current ​previous year: 1.4.2016 to 31.3.2017

April 30 + May 31 + June 01+ July 00 + August 00 + September 00 + October 00 + November 00 + December 00 + January 00 + February 00 + March 00 = 62

Total Number of days = 62

He has not satisfied the condition mentioned in Sec 6 (1)(a).

Now applying Sec 6 (1)(b)
His stay in India during the current previous year is more than 60 days.
Now, we have to check whether his stay in India exceeds 365 days in 4 preceeding previous years or not.

Since, for the first time he is leaving India on 1.6.2016 he lived here fully for 4 preceeding previous years.

1.4.2015 - 31.3.2016 = 366 days
1.4.2014 - 31.3.2015 = 365 days
1.4.2013 - 31.3.2014 = 365 days
1.4.2012 - 31.3.2013 = 365 days
Total number of days in 4 preceeding previous years = 1461 .

He satisfied the condition mentioned in Sec 6 (1)(b). Hence, he is the ordinary Resident for the assessment year 2017 - 18.