All India Bar Examination (AIBE) 17-XVII Previous Year Question Papers with Answers

Practice Mode:
28.

For an individual to be deemed to be resident in India in any previous year one of the condition is:

A: If he is in India for a period of 182 days or more during the previous year.
B: If he is in India for a period of 180 days or more during the previous year.
C: If he is in India for a period of 181 days or more during the previous year.
D: If he is in India for a period of 360 days or more during the previous year.

The answer is: A

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Explanation

The correct option is A: If he is in India for a period of 182 days or more during the previous year.

This is one of the basic conditions for determining the residential status of an individual for income tax purposes in India. It is based on the physical presence of the individual in India during the relevant tax year. If the individual satisfies this condition, he or she is considered a resident of India, regardless of the duration of stay in the preceding years. This condition is also applicable to Indian citizens who leave India for employment abroad or to foreign citizens who come to India for employment.