Question

kumar who is an indian citizen left for japan for meet his family on 15-04-2017. He did not return until end of the financial year 2017-18. Determine his residential status for previous year 2017-18.

Answer 1

A person is said to be resident in India in any previous year if he fulfills these conditions -

1)He is in India for atleast 182 days
during previous year

Or

2)He is in India for 60 days during the previous year and for atleast 365 during 4 years preceeding the previous year

In this question,there is no information regarding his residential status of 4 years prior to the previous year..[note: Indian citizenship will not make a person a 'resident' or eligible for second condition for This purpose..so dont be misleaded by that word]

so if he satisfies first condition..he will be a 'resident'if not non resident..

during 1-4-17 to 31-3-18.. he jusT stayed for 15 days ..so he is not satisfying the first condition..so he is a non resident for the previous year 2017-18