Sums on Residential Status

Lecture 3

Question 1

Mr. Dixit is a citizen of Bangladesh. His grandmother was born in a village near Islamabad in 1945. He came to India for 1st time on 8.10.2012 for 200 days. Find out the residential status of Mr. Dixit for A.Y. 2013 – 14?

Question 2

Ajay came to India for the 1st time on 1st August 2008 and has been staying in India since then. What is the residential status of Ajay for the assessment year 2012- 13?

Question 3

Keiron Pollard, a cricketer comes to India every year in the last 10 years for playing cricket and his stay is as under

Determine his residential status?

Year Ended on No of Days stay in each year

31-3- 2012 100

31 – 3- 2011 to 31 -3- 2009 60

31 – 3 – 2008 to 31 – 3- 2003 40

Question 4

Mr. Ansari, an Indian Citizen, who is appointed as an Taxation Officer by Govt of China leaves India for 1st time on 26.09.2011 for joining duty in China. During the year 2012 – 13 he comes to India for 176 days. Determine the residential status for the Previous yr 2011 – 12 & 2013 -13??

Question 5

Ram is an export manager of Zara Fashions since 1 – 4 – 2007. He was on Overseas export promotion tours for the following days in the last 5 yrs.

Determine his residential status for A.Y. 2012 – 13

Year Ended No. of days spent overseas

31 – 3 – 2008 250 days

31 – 3 – 2009 260 days

31 – 3- 2010 270 days

31 – 3 – 2011 280 days

31 – 3 – 2012 300 days

Question 6

Lata, a US Citizen but a person of Indian Origin came to India for the 1st time on 1st October 2006. It is learnt that she was in India from 1 -4 – 2011 to 28 – 6 – 2011 (both days inclusive). Her total stay in India during the last 5 year was as under

Determine her residential status for the year 2012 – 13?

Year Ended No. of days Stay in India

31 -3- 2007 25 days

31 – 3- 2008 182 days

31- 3- 2009 78 days

31 -3 – 2010 125 days

31 – 3 – 2011 NIL

Question 7X, an Indian citizen wants to determine his residential status. He give the following details of his stay in India.

Out of the 190 days in the previous year 2010-2011, 10 days spent by X on a private ship stationed in the territorial waters of India. You are required to determine his residential status, quoting the provisions of Sections 6(1) and 6(6) of the Income Tax Act, 1961.

Previous year Days of stay2010-2011 1902009-2010 572008-2009 732007-2008 1312006-2007 692005-2006 1452004-2005 652003-2004 2002002-2003 3002001-2002 3652000-2001 365

Question 8

Jules is a foreign citizen (not being a person of Indian origin). Since 1981, he visits India every year in the month of May for 101 days. Determine the residential status of Jules for the assessment year 2011-2012.

Question 9

Mr. P and Mrs. P are Spanish citizens. They have come to India on November 21, 2010 for 250 days. In the earlier previous years their stay in India were as follows.

Previous year Mr. P Mrs. P

2009-2010 245 days 300 days

2008-2009 25 days 180days

2007-2008 40 days 10 days

2006-2007 130 days 50 days

You are required to find the residential status of Mr. And Mrs. P for the assessment year 2011-2012.

THANK YOU