determine the residential status of anand for AY 2020-21 anand is an indian citizen and goes from indian to spain for visit purposes on 27 December 2019 . prior to this he had nevers been out of india
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An NRI, whose taxable income exceeds Rs 15 lakh stays in India for 120 days or more, then such an individual further needs to check whether his stay in India is 365 days or more in the immediately preceding 4 years
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