RESIDENTIAL STATUS

1. Problems on residential status of an Individual

2. Q. Mr. Prakash who left India for the first time to Germany on 1-4-2016 and came
back to India on 1-12-2018. Again on 1-07-2019 he left for England and came
back to India on 1-02-2020.
compute his residential status for the assessment year 2020-21.
solution:-
Comes to
India
Leaves India Previous Year No. of days stay in
India
From – To
 1-04-2016 2016-17 01 (1-04-2016)
- - 2017-18 00 -
1-12-2018 - 2018-19 121 (1-12-2018 to 31-03-2019)
- 1-07-2019 2019-20 92
60 152
(01-04-2019 to 31-03-2020)
1-02-2020 - 2019-20 (01-02-2020 to 31-03-2020)

3. • Mr. Prakash is Resident and ordinarily resident because he satisfies
one the basic conditions(second) and also satisfies both additional
conditions.
• Hence, the residential status of Mr. Prakash is ROR.

4. • Basic Condition –
• Additional Condition-
1. He is in India for a total period of 182 days or more during the previous year ; or
2. He is in India for a total period of 60 days or more during the previous year and 365 days
or more during 4 years preceding previous year
1. He is resident in India for at least 2 years out of 10 years preceding to previous yea, and
2. He is in India for a period of 730 days or more during 7 years preceding to previous year.

5. NR Does NOT Satisfy any of the BC
ROR Satisfy any one of the BC + satisfy both the AC
NOR Satisfy any one of the BC + does not satisfy both the AC