RESIDENTIAL
STATUS
PROBLEMS
By Dr. Alice Mani
PROBLEM
Mr. G a Foreign citizen left India
for the first time in the last 20 years
on November 25Th 2018. During the
calendar year 2019, he came to
India on September 1st and stayed
for 20 days. In 2020 he did not visit
India at all, but came to India on
January 15th 2021. Determine his
residential status of Mr. G for the
SOLUTION
Assessment Year= April 1st 2021
to March 31St 2022
Previous Year=April 1st 2020 to
March 31St 2021
Number of days stayed in the
current year=January17+
February28 +March 31=76 days
He has not satisfied the first
basic condition of 182 days
CONTINUED ---
Second additional condition is
whether he stayed in India for more
than 60 days= Satisfied
Number of days stayed in India
for 365 days or more during the
four preceding four previous years
Four Preceding Years= 19-20
18-19
17-18
CONTINUED ---
Number of days stayed in16-17= 365 days
Number of days stayed in17-18= 365 days
Number of days stayed in 18-19=April
30+May 31+June 30+July
31+August31+September 30+October31+
November25=239 days
Number of days stayed in19-20 = 20 days
CONTINUED ---
Number of days stayed in
India for the four years
immediately preceding
four previous years=
365+365+239+20=899
days
Thus he satisfied the
EXCEPTION OF 60
DAYS
He cannot claim
because he is not an
Indian citizen
CONTINUED--
Now we have to check the
additional conditions
He was a resident in India up to
November 25th 2018. thus he
satisfies the first additional
condition
Second additional condition of
stayed in India for 730 days or more
during the seven immediately
preceding years is fulfilled. Thus he
RESIDENTIAL
STATUS
He is a resident and
Ordinarily Resident In
India by Satisfying one
basic condition and
both the additional
conditions
PROBLEM
Mr. A, a senior scientist was
posted in Africa by the Central
government for a period of
three years on 15th September
2020. He was never left India
before. Find out his residential
status for the assessment year
2021- 2022?
SOLUTION
Assessment Year= April 1St 2021
to March 31St 2022
Previous Year=April 1st 2020 to
March 31st 2021
Number of days stayed in the
relevant previous year=April 1ST to
September 15Th
April 30+May 31+June 30+July
31+august 31+ September 15=168
days
CONTINUED ----
He has not satisfied the first basic
condition of 182 days stay in India in the
relevant previous year
He is posted by Central Government so
his stay for 182 days in the current
previous year is considered for the
residential status
Thus he is a Non resident for the
assessment year 2021-22
QUESTION
Mr. B a citizen of India went
to Germany for the first time
on 15-9-2019 on a business
trip. He returned to India on
5-06-2020. During his stay in
Germany, he maintained his
residential house in India.
What will be his residential
S O LU T I O N
Assessment year= April 1St 2021
to March 31St 2022
Previous year= April 1St 2020 to
March 31St 2021
Number of days stayed in the
relevant previous year=1-4-20
on15-9-21
April 30+ may 31+ June 30+ July
31+ August 31+ September 15=168
days
CONTINUED ----
Satisfied the second basic
condition of 60 days and 365 days
in the four preceding previous years
Thus satisfied the second basic
condition
He satisfied both the additional
conditions as he was never left
India Before