Illustration : Mr. Smith an American citizen has come to India for the first time on 10.07.2008, as an employee of a multinational company. The particulars of his arrival and departure are as given below:
Date of arrival Date of departure
10.07.2008 07.08.2008
Determine his residential status for previous year 2008-09
Solution:-
Previous Year 2008-09
{July – 22, August – 7, February – 22, March – 27}
Days of stay in India are 78, so Mr. Smith is non-resident.
I want to know that How he is calculating 78 days......in the above question.
CAclubindia
