Following income by way of fees for technical service shall be deemed to accrue or arise in India - Condition Fee for technical services payable by The Government A resident person NII Such services must not be utilised in . . A non-resident person business or profession carried on by such person outside India or earning any income from any source outside India Such services must be utilized in business or profession carried on by such person in India or earning any income from any source in India. . f7 Miss Monica, a foreign national, comes India every year for 90 days since 2003-04 a) Determine her residential status for the previous year 2018-19 b) Will your answer differ, if she comes India for 100 days instead of 90 days every year. a) Since Miss Monica stayed for 90 days during the previous year 2018-19 and for 360 days (90 days x 4 years) during the 4 years immediately preceding the previous year, hence, she is not satisfying any of the conditions of sec. 6(1). Thus, she is a non-resident for the previous year 2018-19. b) Since Miss Monica stayed for 100 days during the previous year 2018-19 and for 400 days (100 days x 4 years) during the 4 years immediately preceding the previous year, hence, she is satisfying sec 6(1)(c) Thus, she is resident for the previous year 2018-19. Further, she resides for only 700 days (100 days x 7 years) during the 7 years immediately preceding the previous year. Hence, she does not satisfy one of the conditions of sec. 6(6). Thus, she is resident but not ordinarily resident for the previous year 2018-19. ILLUSTRATION 9 Mr. Sid. a British national, joined XYZ Co. Ltd. as an engineer in India on 1st May, 2008. On 31st De-cember, 2009, he went to Sri Lanka on deputation On 1st April 2014, he came back to India and left for Sri Lanka again on 31st May, 2014. He returned to India and joined his original post on 1st July, 2018 Determine his residential status for the AY 2019-20