Mr. Deep came to India for the first time from U.S.A. on 30th June, 2015. He stayed in India for three years and left for Japan on 1st July, 2018. He returned to India on 1st April, 2019, and remained in India till 31st July, 2021 when he went back to U.S.A. He again came to India taking up an employment with an American Concern, on 21st January, 2022. What is his residential status for the previous year ended on 31st March, 2022 ?

Income Tax Law (B.Com) 5th Sem Previous Year Solved Question Paper 2022

Practice Mode:

Mr. Deep came to India for the first time from U.S.A. on 30th June, 2015. He stayed in India for three years and left for Japan on 1st July, 2018. He returned to India on 1st April, 2019, and remained in India till 31st July, 2021 when he went back to U.S.A. He again came to India taking up an employment with an American Concern, on 21st January, 2022. What is his residential status for the previous year ended on 31st March, 2022 ?

Explanation

1. First stay in India (2015-2018):
- Mr. Deep arrives on 30th June 2015.
- Stays for three years until 1st July 2018.

2. Return to India (April 2019 – July 2021):
- He returns on 1st April 2019.
- Stays until 31st July 2021.

3. Departure to U.S.A. and Return (January 2022):
- Leaves India on 31st July 2021.
- Returns for employment on 21st January 2022.
- First stay: 3 years = 3 * 365 days = 1095 days
- Second stay: 1st April 2019 to 31st July 2021 = approximately 2 years + 4 months = 2 * 365 days + 4 * 30 days = 790 days
- Third stay (January 2022 onwards): From 21st January 2022 to 31st March 2022 = approximately 2 months + 10 days = 2 * 30 days + 10 days = 70 days

Total days spent in India during the previous year (April 1, 2021, to March 31, 2022):
1095 days (first stay) + 790 days (second stay) + 70 days (third stay) = 1955 days

Since he spent more than 182 days in India during the previous year, Mr. Deep would be considered a resident for tax purposes in India.

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