Ms. Angel, a British national, got married to Mr. Radhey of India in UK on 02.03.2024 and came to India for the first time on 16.03.2024. She left for UK on 19.9.2024. She returned to India again on 27.03.2025. While in

Under section 6(1), an individual is said to be resident in India in any previous year, if he/she satisfies any one of the following conditions: He/she has been in India during the previous year for a total period of 182 days or more, or He/she has been in India during the 4 years immediately preceding the previous year for a total period of 365 days or more and has been in India for at least 60 days in the previous year. If an individual satisfies any one of the conditions mentioned above, he/she is a resident. If both the above conditions are not satisfied, the individual is a non-resident. Therefore, the residential status of Ms. Angel, a British National, for A.Y.2025-26 has to be determined on the basis of her stay in India during the P.Y.2024-25 and in the preceding four previous years. Her stay in India during the P.Y.2024-25 and in the preceding four years are as under: P.Y. 2024-25 01.04.2024 to 19.09.2024 172 days 27.03.2025 to 31.03.2025 5 days Total 177 days Four preceding previous years P.Y. 2023-24 [1.4.2023 to 31.3.2024] 16 days P.Y. 2022-23 [1.4.2022 to 31.3.2023] Nil P.Y. 2021-22 [1.4.2021 to 31.3.2022] Nil P.Y. 2020-21 [1.4.2020 to 31.3.2021] Nil Total 16 days The total stay of the assessee during the previous year in India was less than 182 days and during the four years preceding was for 16 days. Therefore, due to non-fulfilment of any of the two conditions for a resident, she would be treated as non-resident for the A.Y.2025-26. Also, the additional clauses to declare an individual to be Resident but not ordinary resident would not apply to Ms. Angel as she is neither Person of Indian Origin nor an Indian citizen. Computation of total income of Ms. Angel (Non-Resident) for the A.Y. 2025-26 Particulars Amount (Rs.) Amount (Rs.) Income from house property Show room located in Mumbai remained on rent from 01.05.2024 to 31.03.2025 @ ₹ 25,000 p.m. 2,75,000 Gross Annual Value [₹ 25,000 x 11] (See Note1 below) Less: Municipal taxes Nil Net Annual Value (NAV) 2,75,000 Less: Deduction under section 24 30% of NAV 82,500 Interest on loan 97,500 (1,80,000) Income under the head House Property 95,000 Income from other sources Cash gifts received from non-relatives is chargeable to tax as per section 56(2)(x), if the aggregate value of such gifts exceeds ₹ 50,000. ₹ 50,000 received from parents of husband would be exempt since parents of husband fall within the definition of 'relative' and gifts from a relative are not chargeable to tax. Nil ₹ 11,000 received from married sister of husband is exempt, since sister-in-law falls within the definition of relative and gifts from a relative are not chargeable to tax. Nil Gift received from two friends of husband ₹ 2,51,000 and ₹ 21,000 aggregating to ₹ 2,72,000 is taxable under section 56(2)(x) since the aggregate of ₹ 2,72,000 exceeds ₹ 50,000. (See Note 2 below) 2,72,000 2,72,000 Total income 3,67,000 Notes: Actual rent received has been taken as the gross annual value in the absence of other information (i.e., Municipal value, fair rental value and standard rent) in the question. If the aggregate value of taxable gifts received from non-relative exceed ₹ 50,000 during the year, the entire amount received (i.e., the aggregate value of taxable gifts received) is taxable. Therefore, the entire amount of ₹ 2,72,000 is taxable under section 56(2)(x). Further, these gifts are taxable in India in hands of Angel who is NON-RESIDENT in India as the said income (gifts) are arising in India.