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Problem of residential status

Savvy (Student) (87 Points)

04 September 2011

X, an Indian citizen leaves India for the first time in September 20, 2008 for the purpose of employment. He bones to India for a visit of 146 days on April 10, 2009. He finally comes back on May 16, 2010. Find out the residential status of X for AY 2011-12. Will anyone be kind enough to solve it in details, showing the number of days of X's presence in India for the various years? Thanks in advance.

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7 Replies

ashish gupta ( student) (1922 Points)
Replied 04 September 2011

if the person finally comes to India on may 16, 2010 and does not leave thereafter then he is a resident for the A.Y. 2011-12 as his stay in India exceeds 182 days. So the status is resident and ordinary resident for the A.Y. 2011-12

Savvy (Student) (87 Points)
Replied 04 September 2011

Thanks for the answer Ashish, but I was looking for a more detailed answer including his number of days of presence in india during PY 2008-09 to PY 2010-11.

Savvy (Student) (87 Points)
Replied 04 September 2011

As per my calculations Mr. X was present in India for the following number of days - PY 08-09 193 days, PY 09-10 146 days and PY 10-11 320 days. Are my calculations correct?

(Guest)

FY stays in India RS

8-9 more than 60 days but less than 182 days falls in exception visit NR

9-10 146 days falls in exception visit NR

10-11 more than 182 days do not falls in exception permanent NR

No need to calculate exact no days.

1 Like

Rahul (Chartered Accountnat CS) (1580 Points)
Replied 04 September 2011

See for the PY 2007-08 and earlier He is a resident and ordinarily resident (ROR)

Reason He leaves india for the first time on 20 sep 2008

For PY 2008-09 he is Non resident

Reason The condition of 60 days gets extended to 182 days as he is given a concession for leaving india for employment

No of days of stay in india

April 30

May 31

june 30

july 31

aug 31

sept 20 (DATE OF LEAVING TO BE INCLUDED AS TIME OF DEPARTURE NOT SPECIFIED)

TOTAL 173

For AY 2011-12 I.E. PY 2010-11

He is a resident and ordinarily resident

Reason he stayed in india for 365-30-15= 320 days i/e more than 182 days

Savvy (Student) (87 Points)
Replied 04 September 2011

Thanks for your answers everyone. @ Rahul your detailed answer with a proper breakdown of days made me realise that I was actually calculating the days from Sept to Mar, in place of Apr to Sept. Silly but deadly mistake. Special thanks to you.