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 foreign citizen b) b) He is an Indian citizen s3 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 30 Year Apr May June July Aug Sep Oct Nov Dec Jan Feb Mar Total 14-15 8 31 30 31 31 31 28 31 251 15-16 30 31 30 31 31 30 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 previous 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 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 - Days Year Year Days Year 2003-04 2004-05 Days 36 days 2007-08 2011-12 220 days 15 days 2008-09 2012-13 265 days Days Year 137 days 2015-16 2016-17 310 days 2017-18 121 days 175 days 15 days 67 days 2005-06 115 days 123 days 65 days 257 days 110 days 2013-14 2009-10 2010-11 2006-07 2014-15