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Mr. XY, a foreign citizen, leaves India for the first time in 20 years on 20th November 2019. During the calendar year 2019, he came to India on 1st September and stayed for 30 days. He did not visit India at all in 2021. He came to India on 16th January 2022 and did not leave thereafter.

Determine the residential status of Mr. XY for the assessment year 2022-23 if:
(a) He is of Indian origin.
(b) He is not of Indian origin.

Answer :

To determine the residential status of Mr. XY for the Assessment Year 2022-23, we need to refer to the rules outlined in the Indian Income Tax Act, specifically sections dealing with residential status.

A person is a resident in India in a given financial year if they satisfy at least one of the two basic conditions:

  1. They are present in India for 182 days or more during the current financial year.

  2. They are present in India for 60 days or more during the current financial year and for 365 days or more during the 4 years preceding the current financial year.

An additional concession is available to a person of Indian origin or an Indian citizen who visits India during the previous year. For these individuals, the 60-day threshold is extended to 182 days.

Let's analyze Mr. XY's residential status for the assessment year 2022-23 under both scenarios:

(a) If Mr. XY is of Indian origin:

  • For the Financial Year 2021-22, Mr. XY came to India on 16th January 2022 and stayed continuously. This means he was in India from 16th January 2022 to 31st March 2022, which is 75 days.
  • Being of Indian origin, the 60-day criterion becomes 182 days. Thus, he does not satisfy any of the conditions to be considered a resident since he was present in India for only 75 days.

Conclusion: Mr. XY is not a resident of India for the assessment year 2022-23.

(b) If Mr. XY is not of Indian origin:

  • Again, for the Financial Year 2021-22, Mr. XY was in India for 75 days (from 16th January 2022 to 31st March 2022).
  • For someone not of Indian origin, he should be in India for 182 days or satisfy the 60 days in the financial year and 365 days in the last 4 years criterion. He does not meet either condition.
  • Over the preceding 4 years (2017-18 to 2020-21), considering the details provided, he was only in India for 30 days in 2019. Therefore, he does not fulfill the 365 days criterion either.

Conclusion: Mr. XY is not a resident of India for the assessment year 2022-23.

Overall, whether Mr. XY is of Indian origin or not, he does not qualify as a resident of India for the assessment year 2022-23.

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