Questions on determination of Residential Status [AY 2020-21]

Illustration 1:
Mr. Gary Kristen, the South African cricketer comes to India for 95 days every year for IPL Cricket
matches. Determine his residential status for the A.Y. 2020-21.

Illustration 2:
Mr. Yogesh, a Canadian citizen, comes to India for the first time during the P.Y.2015-16. During the
financial years 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 he was in India for 60 days, 80
days, 110 days, 30 days and 80 days respectively. Determine his residential status for the A.Y.2020-
21.

Illustration 3:
Mr. Sumani, a Japanese citizen left India after a stay of 6 years on 09/12/2017. During the financial
year 2018-19, he comes to India for 78 days. Later, he returns to India for 1 year on 15/11/2019.
Determine his residential status for the A.Y. 2020-21.

Illustration 4:
Mr. Dinoo, an Indian citizen, leaves India on 28/09/2019 for the first time, to work as an officer of a
company in France. Determine his residential status for the A.Y. 2020-21.

Illustration 5:
Determine the residential status of Mr. Atulya Singhal for the Assessment Year 2020-21, from the
details as below:

Previous Years Period of stay in India Previous Years Period of stay in India
2019-20 96 2013-14 101
2018-19 185 2012-13 78
2017-18 66 2011-12 182
2016-17 92 2010-11 150
2015-16 88 2009-10 78
2014-15 69

Illustration 6:
Following is the information about period of stay in India by Mr. Chetan during various financial
years. Determine his residential status for the assessment year 2020-21

Previous Year Period of stay Previous Year Period of stay

2019-20 82 2013-14 72
2018-19 125 2012-13 122
2017-18 94 2011-12 88
2016-17 89 2010-11 69
2015-16 90 2009-10 101
2014-15 189
Illustration 7:
Mr. Santosh Swami an American citizen has come to India for the first time on 14/08/2015, as an
employee of a multinational company. The particulars of his arrival and departure are as given
below:

Date of arrival Date of departure

14/08/2015 10/09/2015
08/02/2016 29/03/2016
06/10/2016 07/03/2017
20/10/2017 31/12/2017
06/04/2018 20/06/2018
10/12/2019 13/02/2020
After 13/02/2020, he has not yet returned to India. Determine his residential status for previous year
2019-20.

Illustration 8:
Mr. Ranbir an American citizen has come to India for the first time on 11/07/2015 as an executive of
a multinational company. He has visited Hong Kong on several occasions in connection with the
official work, because he is looking after the employer’s operations in Hong Kong also, with details
asunder:

Date of leaving India Date of arriving in India

12/09/2015 23/12/2015
09/02/2016 16/05/2016
20/08/2016 30/10/2016
16/02/2017 25/08/2017
04/03/2018 01/07/2018
17/02/2019 12/04/2019
He left India permanently on 17/06/2019. Determine his residential status for the previous year 2019-
20.

Illustration 9:
Mr. Nobita and Mrs. Shizuka are settled outside India and they came to India on 17/10/2019 on a
visit for 7 months. Both of them are Indian citizens. In the earlier years they were in India as follows:

Year Mr.Nobita Mrs. Shizuka

2018 – 2019 102 Days 102 Days
2017 – 2018 265 Days 365 Days
2016 – 2017 310 Days 30 Days
2015 – 2016 Nil 28 Days
Determine the residential status of Mr. Nobita and Mrs. Shizuka for the assessment year 2020-21.

Illustration 10:
Mr. Keshavnath, ex Indian cricketer, submits
year ending 31/3/2020.
Days
13/4/2019 to 28/4/2019
3/5/2019 to 9/7/2019
27/8/2019 to 10/9/2019
the following information of stay outside India for the
Place
Bangladesh for Bilateral series
ICC Champions trophy in England
Triangular series in South Africa
 15/9/2019 to 1/10/2019 World Cup in New Zealand
4/1/2020 to 26/3/2020 Club Cricket in Australia
He made his debut in International cricket on 11/3/2017. Then in a match against Ireland, he suffered
major injury necessitating two years hospitalization in UK. He recovered and returned back to India
on 29/3/2019. Thereafter, he continued to play for Team India. Determine his residential status for
the previous year ended 31/3/2020.

Practice Question

Determine residential status of Mr. Tom Cruise for the assessment year 2020-21, who stays in India
during various financial years as under:

Previous 1 2 3 4 5 6 7 8 9 10
Years
2019-20 72 183 181 69 300 70 72 95 180 93
2018-19 91 90 87 110 97 99 94 92 91 90
2017-18 190 78 98 91 103 104 101 100 99 80
2016-17 89 120 189 196 110 98 97 96 95 90
2015-16 87 91 92 93 94 95 94 93 92 100
2014-15 86 99 92 95 99 100 101 100 99 90
2013-14 84 66 93 94 366 210 209 208 207 80
2012-13 105 210 91 93 — 0 91 92 91 90
2011-12 110 110 92 92 362 300 200 100 — 100
2010-11 112 94 93 91 10 99 88 77 66 110
2009-10 100 96 91 90 310 100 99 92 94 120
2008-09 91 199 90 89 210 92 94 96 98 130
2007-08 94 81 89 8 92 80 70 60 50 100
2006-07 97 82 88 87 88 55 65 75 85 80
2005-06 99 83 87 86 84 40 50 60 70 60