X came India for first time on July 24, 2014. From July 24, 2014 to December 25, 2015 he was in India. Again, he came to India on August 5, 2018 for employment purpose & left India on November 25, 2018 permanently. Determine his residential status for the previous year 2018-19 assuming a) He is a forelgn citizen b) He is an Indian citizen f5 During the previous year 2018-19, X was in India for 113 days as shown below: Year Apr May June July Aug Sep Oct Nov Dec Jan Feb Mar Total 18-19 27 30 31 25 113 Further, he was in India for more than 365 days during 4 years immediately preceding the previous year as shown below Year Apr May June July Oct Nov Dec Jan Feb Mar Total Aug 31 14-15 - - 8 Sep 30 30 30 31 31 28 31 251 31 31 15-16 30 31 30 31 31 30 25 269 16-17 17-18 As he satisfies condition given in sec. 6(1)(c), he is a resident in India. Further, he was resident during 2 out of 10 years immediately preceding the relevant previous year but he was in India only for 520 days in 7 years immediately preceding the relevant previous year. As he is not satisfying dual conditions of sec. 6(6), he is a resident but not ordinarily resident in India for the pre-vious year 2018-19. Note: His status shall remain same in both the cases as a) Foreign citizens are not covered by 'exceptions to sec. 6(1)(c). b) Coming in India for employment purpose is not covered by 'exceptions to sec. 6(1)(c) ILLUSTRATION 6 X. a foreign citizen, resides in India during the previous year 2018-19 for 83 days. Determine his residential status for previous year 2018-19 assuming his stay in India during the last few previous years are as follows Year Year Days Year 2003-04 2007-08 2015-16 Days 220 days 15 days 257 days Year 2011-12 2012-13 2013-14 36 days 115 days 123 days 2004-05 2005-06 Days 175 days 15 days 67 days 2008-09 2009-10 Days 137 days 265 days 310 days 121 days 2016-17 2017-18 2006-07 110 days 2010-11 65 days 2014-15