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Friday, March 01, 2013

Dibrugarh University - Direct tax law 2011 (Solved)


Determination of residential status for the assessment year 2010 - 2011 
i)        Mr. A Stayed in BHARAT for 18 days during previous year 2009 – 2010. As he did not stay in BHARAT during that year for required number of days, so his residential status during the previous year 2009-10 shall be non-resident.

ii)       Mr. P stayed in BHARAT:
2006 – 2007 = stayed in BHARAT for 344 days
2007 – 2008 = Nil
2008 – 2009 = Nil
2009 – 2010 = 10th september to 31st march 2010 = 204 days

During the previous year, 2009 – 10, Mr. P stayed in BHARAT for 204 days. Hence he is resident u/s 6(1)(a) and he is ordinary resident u/s 6(6) as he was resident for more than 2 years out of 10 previous years preceding the relevant previous year and he did stay in BHARAT for more than 730 days out of 7 previous years precedint the relevant previous year.

iii)     During the previous year 2009 – 2010, Mr. S stayed in BHARAT for 45 days only. He is non – resident during the previous year as he does not fulfil any of the two tests of section 6(1).

iv)     During the previous year 2009 – 10, Mr. K stayed in BHARAT for 168 days (30+31+30+31+31+15) days only. He is non – resident during the previous year as he does not fulfil any of the two tests of section 6(1). Condition of 60 days is not applicable as he leaves BHARAT for a job.