Income from connection in India Salary earned in India Income from dividend paid by an Indian company Salary from Govt. by an Indian citizen for services rendered outside India Sec. 9(1)(ii) Income from interest payable by specified person Income from royalty Income from technical services Sec. 9(1)() Sec. 9(1)(ii) Sec. 9(1)(iv) Sec. 9(1)(v) Sec. 9(1)(vi) Sec. 9(1)(vii) s5 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 *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 Mr. Sid, a British national, joined XYZ Co. Ltd. as an engineer in India on 1st May, 2008. On 31st December, 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 A.Y. 2019- 20