Ordinary Resident - applying Sec 6(1)(a)

Ex. Mr.Kumar left India for the first time on 1.10.2016 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 30 + July 31 + August 31 + September 30 + October 01 + November 00 + December 00 + January 00 + February 00 + March 00 = 183

Total Number of days = 183

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