Check sibling questions

Definition of Resident for Individual

An individual is considered a resident if

Option 1

He stays in India for

182 days or more during the previous year (Current Financial Year)

Or

Option 2

He stays in India for 60 Days in 'previous year' + Total 365 days in last 4 years, i.e., preceding the 'previous year' (Last 4 years)

Note :-

Option 2 not for the following

  1. Citizen of India  who goes outside India for Employment
  2. Citizen of India Or PIO - who comes into India for visit.

 In case of these people, only Option 1 only to be considered and not Option 2

PIO means Persons of Indian Origin

i.e Individual whose parents or grandparents were born in undivided India. Even Citizens of Pakistan/Bangladesh covered here as they or their parents were born in undivided India

 

 

 

QUESTIONS

Q1

State whether following are Resident or Non Resident

(a) Mr A  who lives in India by birth get job in USA and leaves India on 1 May 2014

View Answer

  ( b)  Suppose he left on 1 Dec 2014 for job

View Answer

Q2

Suppose Mr B went on world tour on 14 April for 1 year

-a-.

Since he went abroad on tour and (not for employment)

He has both the options.

Option 1 Stays in India for 182 days or more

This condition not fulfilled as he stayed in India for only 31 days

  Option 2

Stay in India for 60 Days in current year + 365 Days in last 4 years

Since he did not stay in current year for 31 days ,this condition also not fulfilled.

So both condition not fulfilled hence he is Non Resident. 


Q3

 Suppose B went on word tour on 1 June for 1 year.

View Answer

Q5

Suppose Mr D, an American citizen come to India for visit every year for 100 days since last 10 years

View Answer
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CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.