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Residential status under income tax act 1961

18 October 2022

Mr. Joey, an Italian designer, came on visit to India to explore
Indian handloom on 03.09.2021 and left on 15.12.2021. For
past four years, he visited India for fashion shows and stayed
in India for 100 days each year.

what is his residential status?

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7 Replies

MPR Sanjay Kumar (3100 Points)
Replied 18 October 2022

Nonresident

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Eswar Reddy S (CFO- at NHTF) (58263 Points)
Replied 19 October 2022

NRI for FY-2021-22

5 Like

Anuj Sharma (115 Points)
Replied 19 October 2022

But in ICAI study material he is resident but not ordinary

1 Like

MPR Sanjay Kumar (3100 Points)
Replied 19 October 2022

@ illustration no??

Anuj Sharma (115 Points)
Replied 19 October 2022

Sorry 😅
not in icai study material.. it's a mcq from ICAI portal mcq no. 17

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Sammidi Mangamma (39 Points)
Replied 19 October 2022

As per sec 6(1) an individual to be resident must stay in india in previous year
a) 182days or more during previous year
(or)
b) atleast 60days in py and 365 days or more during 4 years immediately preceding previous year

he stayed in previous year for 103days and 400days for preceding previous year. he satisfied b) condition therefore he is resident

u/s6(6) a resident is said to be RNOR
a) if he is non resident for 9years out of 10 immediately preceding previous year. and
b) he should stay in india for a period of 729 days or less during 7 years immediately preceding previous year.

he is non resident for previous years before py 2021-2022 and also he said stayed only 400 days during 7 previous years preceding 2021-2022 py
therefore he satified 2conditions u/s 6(6) he is RNOR

1 Like