The residential status of Raghav, born in Delhi and a citizen of India, who was staying in India during the period September, 2020 to March, 2021 for 125 days, for the A.Y. 2021-22 would be, if Raghav during the previous
CS Executive · Tax Laws · PYQS · December 2021
The residential status of Raghav, born in Delhi and a citizen of India, who was staying in India during the period September, 2020 to March, 2021 for 125 days, for the A.Y. 2021-22 would be, if Raghav during the previous year 2020-21 was having income in India of ₹17,25,000 besides the income of ₹30 lacs from foreign sources which is not liable to tax in any other Country by reason of his domicile.
Answer & Explanation:
Correct Answer: Option (A)
Official answer key: (A), (B), (D). Official source note: Option D is correct as the assessee will be considered as deemed resident u/s 6(1A) of the Income tax Act, 1961. Further, if we assume that Mr. Raghav was in India before PY 2020-21 and fulfill the conditions, he will be ROR in India , accordingly, Option A will be correct. However, if we assume that Mr. Raghav was not in India before PY 2020-21 and does not fulfill the conditions, he will be considered as RNOR in India, accordingly, Option B is correct.
Topics: Income Tax Act, 1961
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