X, an Indian citizen, who is living in Delhi since 1980, left for Japan on 1st July, 2012 for employment. He came back to India on 1st January, 2014 on a visit and stayed for 4 months. His residential status for the asse

Correct answer: (C) Non resident. For FY 2013–14, the Indian citizen’s visit from January to March is fewer than 182 days. The applicable visiting-citizen rule makes him non-resident. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.