Atul is a foreign citizen. His father was born in Delhi in 1951 and mother was born in England in 1950. His grandfather was born in Delhi in 1922. Atul visited India to see Taj Mahal and visit other historical places. He
CS Executive · Tax Laws and Practice · PYQS · December 2014
Atul is a foreign citizen. His father was born in Delhi in 1951 and mother was born in England in 1950. His grandfather was born in Delhi in 1922. Atul visited India to see Taj Mahal and visit other historical places. He came to India on 1st November, 2013 for 200 days. He has never come to India before. His residential status for assessment year 2014-15 will be —
Answer & Explanation:
Correct Answer: Option (A)
Correct answer: (A) Non resident in India. Only the stay from 1 November 2013 to 31 March 2014 falls in the relevant previous year. It is below 182 days and there is no earlier qualifying Indian stay. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.
Topics: Income Tax Act, 1961
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