Sesha, a British citizen comes to India on 24th December 2020 to meet his grandparents living in India. During the previous years 2016-2019, he stayed with them for 430 days. He left India on 31st May, 2021. Determine hi

As per section 6(1) of the Income tax Act, 1961, an individual will be Resident in India during the previous year if he satisfies any of the two basic conditions as follow: (i) Stay in India for 182 days or more during the relevant previous year; OR (ii) Stay in India for 60 days or more during the relevant previous year and 365 days or more during 4 previous years immediately preceding the relevant previous year. However, for the person of Indian origin (Person who himself or, his/her parents or his/her grandparents were born in undivided India) comes on a visit to India during the relevant previous year, the second basic condition in relation to that year as if the words '60 days', the words '182 days' shall be applied. Further, the words '182 days' shall be substituted with '120 days' in case of a person of Indian origin having total income, other than income from foreign sources, exceeding ₹15,00,000 during the previous year. In this situation, Assuming Mr. Sesha, as a person of Indian origin, visited India & stayed for 98 days (8+31+28+31) in the F.Y. 2020-21 which is less than 182 days. So, Mr. Sesha is a non-resident during the previous year 2020-21. Total Income of Mr. Sesha for the A.Y. 2021-22 Particulars Amount (₹) (i) Interest of Non-Resident external Bank A/c - (ii) Profits from a business in India which is managed by his friend Ramesh. Mr. Ramesh concludes all the contracts on behalf of Mr. Sesha 3,00,000 (iii) Income earned from collecting news/information about India for publishing in foreign magazines Nil Total Income 3,00,000