Miss Pal, an Indian citizen, left India for first time on 1st April, 2018 for joining job in Tokyo. She came to India on 11th October, 2018 for only 190 days. Determine her residential status for P.Y. 2018-19. s2 Numbu. vi uays Miss Pal stayed in India can be calculated as under: Apr May June July Aug Sep Oct Nov Dec Jan Feb Mar Total P.Y. 18- 19 1 21 30 31 31 28 31 173 19- 20 18 18 Since she left India for employment purpose, hence for becoming resident she has to stay in India for at least 182 days. However, she is in India for only 173 days during the previous year, thus she is a non-resident for the P.Y. 2018-19. Resident and ordinarily resident If a resident individual satisfies the following two additional conditions, he will be treated as resident & ordinarily resident in India a) He has been resident in India (as per sec. 6(1)] in at least 2 out of 10 previous years immediately preceding the relevant previous year and b) He has resided in India for a period of 730 days or more during 7 previous years immediately preceding the relevant previous year. Tax point: 10 be a Resident & Ordinarily resident in India, one has to satisfy at least one condition of sec. 6(1) & both the additional conditions of sec. 6(6). Resident but not ordinarily resident If a resident individual does not satisfy both additional conditions as given u/s 6(6), he is "Resident but not ordinarily resident in India". ILLUSTRATION Mr. X, aged 19 years, left India for first time on May 31, 2018. Determine his residential status for the previous year 2018-19 if: i) He left India for employment purpose ii) He left India on world tour