Mr$.$ Bill a foreign national $($Not a person of Indian origin$)$ came to India for the first time on $11$ th July $2016.$ He stayed here for a period of three years and left for England on $11$th July $2019.$ He returned to India on $10$th April $2020$ and remained here till August $17,2020$ and then went back to England. He again came back to India on $31\mathrm{.}1$:$2023$ at $11\mathrm{.}59p.m.$ and continued to stay in India thereafter.

a$)$ Determine the residential status for the previous year $2022-23.$

b$)$ What will be the position if he comes to India on February $3,2023?$

$[$a$)$ Resident and ordinarily resident b$)$ Non$-$resident$]$

Mr$.$ Crown, a British citizen was moving from one place to another in India during his $196$ days presence in the financial year $2022-23.$ He claims that he is non$-$resident in India during the year because he could not spend two consecutive nights at any one place and that he has never visited India before $1$st April $2022.$ Moreover, he is a resident in UK during the year $2022-23,$ according to the English Income Tax law. Is his claim tenable? What is his residential status in India for the year $2022-23?$

$[$No$,$ Resident but not ordinarily resident$]$

Mr$.$ Sharma, a chief executive officer of a multinational company in India was on foreign tour on many occasions for official requirements and was out of the country for $255$ days during the year $2022-23.$ Earlier, he was never out of India. He claims that he is non$-$resident in India for the year. Comment on his claim.

$[$Claim acceptable, Non$-$resident$]$

Which of the following incomes are taxable if $Mr.x$ is :

a$)$ Resident and ordinarily resident;

b$)$ Resident but not ordinarily resident;

c$)$ Non resdent.

Income accrued in Sri Lanka but received in Chennai $2,00,000.$

Income earned in Sri Lanka received there, later brought to India $5,00,000.$

Income earned in India but received in USA $5,00,000.$

$10,00,000$ earned and received in Pakistan from a profession set up in India.

Income from house property in Sri Lanka $2,00,000$

Past untaxed profit earned abroad brought to India during the year $2022-234,00,000$

Profit from a business in Mumbai $10,00,000$

$[$Ans$.$ a$)34,00,000$ b$)27,00,000$ c$)17,00,000]$

The following income details of Mr$.$ Prahlad are available.

a$)$ Profit from business in Meerut $10,00,000$

b$)$ Interim dividend on equity shares from a company in India $1,00,000$

c$)$ Final dividend on equity shares from a company in India $2,00,000$

d$)$ Final dividend on preference shares from a company in India $3,00,000$

e$)$ Income from agriculture in Nepal $20,00,000$

f$)$ Commission received in India for services rendered in Nepal $9,80,000$

g$)$ Income from business in Nepal $($business controlled from India$)10,00,000$

h$)$ Interest on bank deposit in Nepal $5,00,000$

i$)$ Income accrued in india but received in Bhutan $10,00,000$

Compute taxable income if Mr$.$ Prahlad is :

i$)$ Resident and ordinarily resident; ii$)$ Not ordinarily resident; iii$)$ Non$-$resident.

$[$Ans$.$ a$)70,80,000,$ b$)45,80,000$ c$)35,80,000$

Mr$.$ Syam leaves India for the first time on $10$ June $2018$ and comes back to India on $1\mathrm{.}06\mathrm{.}2020.$ He again leaves India on $15\mathrm{.}07\mathrm{.}2022$ and comes back on $1\mathrm{.}3\mathrm{.}2023.$ Determine residential status for the year $2022-23.$

$[$Ans$.$ Resident and Ordinarily resident$]$

Mr$.$ Ahmed, a citizen of India, left the country for the first time on $6\mathrm{.}6\mathrm{.}2019$ for employment in Dubai. During the previous years $2020-21$ and $2021-22$ he visited India for $145$ days and $165$ days respectively. Later he came to India on $7\mathrm{.}4\mathrm{.}2022$ and left on $30\mathrm{.}11\mathrm{.}2022.$

Determine his residential status for the year $2022-23.$

$[$Ans$.$ Resident and Ordinarily resident$]$