17. Who among the following will qualify as non-resident for the previous year 2020-21? Mr. Joey, an Italian designer came on visit to India to explore Indian handloom on 03.09.2020 and left on 15.12.2020. For past four years, he visited India for fashion shows and stayed in India for 100 days each year. Mr. Sanjay born and settled in Canada, visits India each year for three months to meet his parents and grandparents, born in India in 1946, living in Mumbai. His Indian income is 15,20,000. Mr. Chang, a Korean scientist left India to his home country for fixed employment there. He stayed in India for study and research in medicines from 01.01.2016 till 01.07.2020. Choose the correct answer: (a) (b) (c) (d) Mr. Joey and Mr. Chang Mr. Sanjay Mr. Sanjay and Mr. Chang Mr. Chang