A citizen of the United States came to India for the first time on 28 May 2026 and stayed up to 5…
He is resident but not ordinarily resident for the tax year 2026-27. Counting both arrival and departure days, his stay is 4 + 30 + 31 + 31 + 30 + 31 + 30 + 5 = 192 days,…
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A citizen of the United States came to India for the first time on 28 May 2026 and stayed up to 5 December 2026. Under the Income-tax Act, 2025, his residential status for the tax year 2026-27 will be
Answer and explanation
Correct answer B
He is resident but not ordinarily resident for the tax year 2026-27. Counting both arrival and departure days, his stay is 4 + 30 + 31 + 31 + 30 + 31 + 30 + 5 = 192 days, which meets the 182-day test for residence. As this is his first visit, he was non-resident in the preceding years and so does not meet the conditions for ordinary residence.
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Telangana SET (TG SET)