Computation of Residential Status

1. RESIDENTIAL STATUS PROBLEMS AND SOLUTIONS
1
Rajakrishnan M
Assistant Professor in Commerce CA
Income Tax
Law and Practice

2. RESIDENTIAL STATUS
Dr. NGPASC
Coimbatore | India
2
Mr. Arun an Indian Citizen leaves India for the first time on 1st October
2019 and comes back to India on 10th March 2020. Calculate his
residential status
C/P/Y 1.4.19 to 31.3.20
Apr 30 + May 31 + Jun 30 + Jul 31 + Aug 31 + Sep 30 + Oct 01 + Nov 00
+ Dec + 00 + Jan 00 + Feb 00 + Mar 22 = 206 Days
Ordinary Resident as per sec 6 (1)(a)

3. RESIDENTIAL STATUS
Dr. NGPASC
Coimbatore | India
3
Mr. Arun an Indian Citizen leaves India for the first time on 1st October
2018 and comes back to India on 10th January 2020. Calculate his
residential status.
C/P/Y 1.4.19 to 31.3.20
Apr 00 + May 00 + Jun 00 + Jul 00 + Aug 00 + Sep 00 + Oct 00 + Nov 00
+ Dec + 00 + Jan 22 + Feb 29 + Mar 31 = 82 Days
Not Satisfied Sec 6 (1) (a)

4. RESIDENTIAL STATUS
Dr. NGPASC
Coimbatore | India
4
Applying
Sec 6 (1)
(b)
Should
be in
India for
more
than 60
days in
C/P/Y
:
82 Days
:
Satisfied
And In
India for
more
than
365 days
in India
in 4
P/P/Ys
1st P/P/Y
1.4.18
to
31.3.19
2nd P/P/Y
1.4.17
to
31.3.18
3rd P/P/Y
1.4.16
to
31.3.17
4th P/P/Y
1.4.15
to
31.3.16

5. RESIDENTIAL STATUS
Dr. NGPASC
Coimbatore | India
5
1st P/P/Y 1.4.18 to 31.3.19
Apr 30 + May 31 + Jun 30 + Jul 31 + Aug 31 + Sep 30 + Oct 01 + Nov 00 +
Dec + 00 + Jan 00 + Feb 00 + Mar 00 = 184 Days
2nd P/P/Y 1.4.17 to 31.3.20 = 365 days
3rd P/P/Y 1.4.16 to 31.3.17 = 365 days
4th P/P/Y 1.4.15 to 31.3.16 = 365 days
Total No. of days in 4 P/P/Ys= 184+365+365+365 = 1279 : More than 365
days : Ordinary Resident as per sec 6 (1) (b)

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