Question

Q. No. 1
Mr. Gatting, a foreign citizen, leaves India for the first time in the last 20 years on November 25, 2016. During
the calendar year 2017, he comes to India on September 1 and stays for a period of 20 days. During the
calendar year 2018 he does not visit India at all but comes to India on January 15, 2019. Determine the
residential status of Mr. Gatting for the assessment year 2019-20.
[Hints : Ordinary Resident uls 6(1)(b)]



PlZ answer fast​

Answer 1

According to Citizenship Act of 1955, Here Mr. Gatting is considered as a foreign citizen, if he never applied for acquiring Indian Citizenship.

• He is living in India since 20 years. By the means of Naturalization, he can be considered as citizen of India if he applied for that.
• If not, he must be a Non Resident Indian(NRI). As per the information given, he is a foreign citizen living in India so for the assessment year of 2019-20, he is not considered as a NRI nor a citizen of India by naturalization because he didn't visited India for one year in 2018.
• In the case of Overseas Citizen of India(OCI), he must have some business work of ancestral property or linkages to hold this position. If he possess that, he is considered as an OCI, but if not, then mere a Foreign citizen residing in India for some lawful purposes.

This is the residential status of Mr. Gatting on 15 January, 2019 that he is considered as a Foreign citizen.

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