Residential Status of the Foreign Cricketer

The residential status of the foreign cricketer for the assessment year 2018-19 will depend on the number of days he stayed in India during the financial year 2017-18. The residential status is important to determine the tax liability of the foreign cricketer in India.

Residential Status Categories

There are three residential status categories in India for tax purposes:

1. Resident and Ordinarily Resident (ROR)
2. Resident but Not Ordinarily Resident (RNOR)
3. Non-Resident (NR)

Calculation of Residential Status

The residential status is calculated as per the following rules:

1. If the foreign cricketer stayed in India for 182 days or more during the financial year 2017-18, he will be considered a Resident.
2. If the foreign cricketer stayed in India for less than 182 days during the financial year 2017-18, he will be considered a Non-Resident.
3. If the foreign cricketer is a Resident, his status will be further classified as Ordinarily Resident or Not Ordinarily Resident based on his stay in India during the last 7 years.

Residential Status of the Foreign Cricketer

As per the given information, the foreign cricketer comes to India for 100 days every year since the financial year 2008-09. Therefore, his stay in India during the financial year 2017-18 will be calculated as follows:

Total number of days in the financial year 2017-18 = 365 days
Number of days the foreign cricketer stayed in India during the financial year 2017-18 = 100 days

Since the foreign cricketer stayed in India for less than 182 days during the financial year 2017-18, he will be considered a Non-Resident for the assessment year 2018-19.

Conclusion

The residential status of the foreign cricketer for the assessment year 2018-19 is Non-Resident as he stayed in India for less than 182 days during the financial year 2017-18.