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X, a foreign national (not being a person of Indian origin), comes to India for the first time on
April 15, 2013. During the financial years 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19
he is in India for 130 days, 80 days, 13 days, 210 days, & 75 days respectively. Determine the
residential status of X for the assessment year 2019-20.
2. X, a foreign citizen (not being a person of Indian origin), leaves India for the first time in the
last 20 years on November 20, 2016. During the calendar year 2017, he comes to India on
September 1 for a period of 30 days. During the calendar year 2018, he does not visit India at
all but comes to India on January 16, 2019. Determine the residential status of X for the
assessment year 2019-20.
3. X is a foreign citizen (not being a person of Indian origin). During the financial year 2018-19,
he came to India for 70 days. Determine his residential status for the assessment year 2019-20
on the assumption that during financial years 2004-05 to 2018-19, he was present in India as
follows:
2017-18 100 days 2010-11 181 days
2016-17 80 days 2009-10 90 days
2015-16 60 days 2008-09 71 days
2014-15 126 days 2007-08 4 days
2013-12 80 days 2006-07 8 days
2012-13 70 days 2005-06 55 days
2011-10 23 days 2004-05 298 days
2. X, an Italian citizen, comes to India for the first time (after 30 years)
on April 2, 2018 & stays up to November 26, 2018. Determine his
residential status for the assessment year 2019-20.
3. X, a foreign citizen, comes to India for the first time on July 27,
2018. On November 10, 2018, he leaves India for Burma on a
business trip. He comes back on February 15, 2019. He maintains a
dwelling place in India from the date of his arrival in India (i.e., July
27, 2018) till February 27, 2019 when he leaves for Kuwait.
Determine his residential status for the assessment year 2019-20.
Does it make any difference if X is a person of Indian origin?
4. X, a foreign citizen (not being a person of Indian origin), comes to
India for the first time on May 2, 2013. From May 2, 2013 to March
31, 2020, he is present in India for 962 days (2013-14: 190 days;
2014-15: 300 days; 2015-16: 90 days; 2016-17: 10 days; 2017-18:
200 days; 2018-19: 72 days & 2019-20: 100 days). Determine the
residential status of X for the assessment year 2019-20.