Mr. X was born and grew up in India itself. he first to study further | Went to America in March 2018. And . Came back to India in the morning of October, 2020. Determine his residential status for the assessment year 2021-22. [ answer-?

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Answer

Determination of Residential Status for Assessment Year 2021-22 of Mr. X

Mr. X's residential status for the assessment year 2021-22 will be determined based on his physical presence in India during the previous year. The residential status is important for the purpose of taxation and determines the tax liability of an individual. The residential status of an individual can be one of the following three categories:

Resident and Ordinarily Resident (ROR)

Resident but Not Ordinarily Resident (RNOR)

Non-Resident (NR)

Resident and Ordinarily Resident (ROR)

An individual is considered a Resident and Ordinarily Resident (ROR) if both the following conditions are satisfied:

He/she is present in India for at least 182 days or more in the previous year, or

He/she is present in India for at least 60 days or more in the previous year and 365 days or more in the preceding 4 years.

Resident but Not Ordinarily Resident (RNOR)

An individual is considered a Resident but Not Ordinarily Resident (RNOR) if he/she satisfies any one of the following conditions:

He/she has been a non-resident in India in 9 out of the 10 previous years preceding that year, or

He/she has been in India for a total of 729 days or less in the preceding 7 years.

Non-Resident (NR)

An individual is considered a Non-Resident (NR) if he/she does not satisfy any of the above conditions.

Conclusion

Based on the given information, Mr. X was present in India for 31 months (March 2018 to October 2020). Therefore, he is considered a Resident and Ordinarily Resident (ROR) for the assessment year 2021-22, as he has been present in India for more than 182 days in the previous year (April 1, 2020, to March 31, 2021).

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