1. Residential status – Problems
1.Mr. Prashant went to Germany for diploma
course on 5th
August 2020 and came back to
India on 25th
February 2021. His family (wife
and Children) remained in India. He had
never been out of India before. What is his
residential status for the year ending on 31st
March 2021?
2.What is the residential status of an Individual
for the assessment year 2021-2022 who came to
India for the first time in 2018-2019 and was in
India as follows?
Previous Years Presence in India
2020-2021
2019-2020
2018-2019
185 days
15 days
26 days
3.Mr. Rohan, a foreign national came to India for the first time on
June 15, 2015. During the financial years 2015-2016, 2016-
2017,2017-2018, 2018-2019, 2019-2020 and 2020-2021, he stays in
India for 120 days, 115 days, 15 days, 191 days, 124 days and
80 days respectively.
Determine his residential status for the assessment year 2021-
2022.
4.Mr Praveen left for USA on 10th
March 2018 after having lived in
India for 20 years. He returned to India on 10th
September
2020. Determine the residential status of an individual for the
previous year 2020-2021.
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