Vijay, an Indian Citizen, was living in Delhi since 1972, he left for France on 1st August, 2017 and comes back on 2nd April, 2022. On the same day he joined BGH Industries Ltd., Delhi as a Chief Mechanic. He went to Chi

Computation of Residential Status of Mr. Vijay for AY 2023-24 Check the first basic condition i.e. Stay in India for a minimum period of 182 days or more during the previous year. Mr. Vijay has stayed in India for 349 days [365 days - 16 days (1+15)] during the previous year 2022-23. So, this test is satisfied. So, Mr. Vijay is resident in India during the previous year 2022-23. Keeping in view the fact of the given case, Mr. Vijay satisfies the two additional conditions also namely: He is resident in India in two out of ten previous year preceding the relevant previous year. PY Stay in C.Y. (Days) Stay during preceding 4 PY (Days) Basic Condition Satisfied Resident/ Non-Resident 2021-22 Nil 123 None Non-Resident 2020-21 Nil 488 None Non-Resident 2019-20 Nil 854 None Non-Resident 2018-19 Nil 1219 None Non-Resident 2017-18 30+31+30+31+1=123 days 1461 Second basic condition or None if left India for employment Resident Or Non-resident (if left India for employment) 2016-17 365 1461 First Resident 2015-16 366 1461 First Resident His stay in India is also more than 730 days in 7 previous year preceding the relevant previous year. Also, he left France on 1st August, 2017. PY Stay in C.Y. (Days) 2021-22 Nil 2020-21 Nil 2019-20 Nil 2018-19 Nil 2017-18 30+31+30+31+1=123 days 2016-17 365 2015-16 366 Total stay in 7 previous years 854 Hence, Mr. Vijay is resident and ordinarily resident in India for the Assessment Year 2023-24.