Residential Status - Solved Problem

Mr. Ashwin left India on 20.03.2014 for the first time in 20 years. He returned to India on 15.08.2016. Calculate his residential status.

Soln:

Current previous year 1.4.2016 to 31.03.2017

April = 0 , May = 0 , June = 0 , July = 0, August = 17, September = 30, October = 31, November= 30, December = 31, January = 31 , February = 28, March = 31

Total Number of days stayed in India during the current previous year = 229.

As per Sec 6 (1)(a) he is the ordinary Resident Since, he stayed more than 182 days in current previous year.

Now we have to test whether he is not ordinarily resident or not.

Mr. Ashwin leaves India for the first time in 20 years. Do, definitely his stay in India is more than 730 days in 7 preceeding previous years and he is the ordinary Resident in more than 1 previous year out of 10 preceeding previous years.

So, he will not fulfill the conditions mentioned in Sec 6 (6). Hence, he will be the ordinary Resident for the assessment year 2017- 18.