O

oo
ErgomeTax

T
-
Famous
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uvira

Ede
T

Return of Foor

Determination of 5 - Individual

NR
-
when I of the Basic When none of the

concton is satisfied Basic condition

Cout of 2) is satisfied
 1st B.C. Individual must be in India for 182 days or more during the previous year.
-

182 days or Mort

. . .

I I
22 23

A
#
was in Inca from 114122 to 3113123.

Compute his number of days of stay in India for 22-23

3Das
·

⑥
Since he was in India for 182 days or more. Therefore he will be considered as resident in
India for the year 2022–23.

Mr A came to India on
1122. We left India on
123

How Manudays he was in Frona

during #23

1513122 3115123

21
I I - I
24
22 23
(14)2< =
65d0 13
#

A came to Inca on 31512 and left India

*

on 3omNoumber 22. Nod Days of Star In Ind

8,183,206,209,210179,199,168
#
 I 1T I

31s1 30111

5.Ma
0, 9.10
+
21
=

+3 l

3130
bt

came to India 5 March 2022 left India

#A on and

016122. He come to India on 11912022

again
on

and let on 1513123-(22-23) Nod days of Stay

i
610

I I

114122 3113123
17, 18, 19, 20

s
·3 + 10
-

+ 30 +31 + 31
+31
1
+ 281 +

196 = 263 Day

 Mr A -
170 Days Incha-22-25
-
- .

He is not able to satisfy the first basic condition.

Now We Are going to check the second basic condition.

2223

1+ +
-+++
so days
21
20
18 19
or more
->
3 05 days or More

India 22-23 for 150 days. His

MrA was in During
last follows
years
as
stay Inca are
in
during

21-22-100

26 -
21 -
150

19-20
-
5

0
18 - 19 -

Determine his residential status for the year 2022–23

His stay in India during the year 2022–23 is less than 182 days and therefore he is not able to
satisfy the first basic condition. For second basic condition He was in India for 150 days during
the previous year and four 455 days in four years immediately preceding the relevant previous
year. Therefore, he is satisfying the second basic condition and hence he will be resident in
India.
 Mr EY is an Indian citizen and he is leaving India for employment outside India.
His stay in India during 2022-23 was 150 days. Determine his residential status for 2022–23.

·
IC/P18
· Visit

toretirin

Ento mmna i t n odi g ni t i o n

F
-

&
T Olsn

=acElococcanres
6 0 + 365 IC - >

182+ 365

Islas
 A
R

F
ROR
-NOR
Resident Resident
& Ordinarily BUT

Residens Not-ordinarily

n + rzu Resins

R
↓x **
RNOR
-

*cond
al

VisionResident
our of
age
in

as

Mr A 22.23 stay in Inca 182 days.

I 21 -
22 -> 50

2 20 -
21-5 40

3 19-10-300V
-18-29- 10

I 17-18-320-
16 -

17

146.T
-
0

=.

C 13 -
14
- 0

12
-

13 -
18
↑U
Ac -
Individual Must be in India for 730days
&

in IPTRPY
Eylaus
or More

1- + +1.T= 1= 1 1
23
=

22

* or now

Inca every for day

Mas-Megafox
100
year
comes

1.18BCx
-
2. -6oday
365day In
UPrY-
100 x4 =
400

- Resident

e
*
00-ye
#year
AC21-100
0-100
=

10-19-100
17 -
10
16-11-100
16-100
is
-

I
s
-
-
100
13 -
10 -.op
Inmancome-anot
R AC12 Roon
182 days 5

-
· -

· 182d-

v x
-

x x
ROR
->AL
-

Baaux-563
& RNOR
·

* 10

(7C <1>I5eay3
oIIPrain)
-

X
*
-
- --
-

RNOR x
-

EcIP10
I
>x
TISXISten)

T
#
Aso ICOM
·
NLTT-County because is
.....

-NOR-
 HUF

F NR

Is
-

Control &
F
-

management Control 2
-

is whollyols India
ngl
wholly ou ->
- -

Party in India

-
Xxso
the
=

A
-
 -
u

-
USA->
USA
↳

ROR RNOR NR

--

amfromfrom
in

upan
-

i
. .
- -
-

r x X

--
from Aguam
-.

Agricultural
· Income

In Ino

·
Paruntaxed Profh -> Toom---

Income Dec. USA Now

· In
XX
Rimitted -
to
Fron
 -R-Brolled Eokre fromthe

Taxonal

on re
Income

smss
Received

from
wooooted
in Kenela from
-
a

India.
-
a

o
·
For o
your Answer if
what we be soto Ant

was Recrued in India

D
Income from a business in Kenya 40000 40000
40000
Reserved in India Enoooo

h
simons - Deemed to Acoe/Anse in India

is taxable for ALL

-

-
Sechond -
list -> Income -> LL

-
-

Which will be deemed to accrue or arise in India

 D- MP-pent C

x) - up -
sel (Transfer)
-
-

2 - 2.5 = Solable
-

=
. 66.67%.33.331

diny,
-

an
#hisors
↳ ·Ruias
-

Hutch
⑭
-
-

· Is Indea
-

wantone
v

O #me

-
not.-ns 66 67
-

Ito

UF

400
-
onc -

secqu
tanc
an

India"Austral
->

-
10
t
NR

xx =

In Inde

qu
Ols [

xxx
Nomete
C
i
*
qV - -

Bly one

*
Xx (
qu -

or as
t
 Interest

YES = sechona
Applicable
Yout owners

A - YES

Non-Resident Resident

Lan Loau
used
used
in
used In upd ols
outside
India
Inded Indice
Inad
B-
F
yes C
NO
NO

For BIP otherwelse

D E
PtS NO
 Royalty IFFTRU

Yout omers
. .

A -> sechong- (Resident / Non-Resident

yes
Cliunse, Paunt,Formula
exc-used
Fr · Is India
India
C
B
Sechong- Sechong xx

yes N of Applicab

IRIFFTS
#
->
- -
India
-

TC
Mr A > MrB

<Australia)
-
(I
did
r

FFTS-sechon9-
&s

S 3
·) Mr A -
POB India

6) MrA-> Seruce in Inde

 NR 1 Business Actiun

⑤
T
-

Business connection
T
-
-

Person
NR
-

cActing on

Behalf of NR)
·
Aumority -> Contracts

On behalf
↓
NM

·
Transfer/use
of Properly Related

to NR

·
Provison of frui

No Authority -> Maintain Stock

->
Scure order
 Mr A
Mr X

BC r

Cl
7

Mr Y
-