Mr. Sushil is a person of Indian origin, residing in Canada. During P.Y. 2023-24, he visited India on several occasions and his period of stay, in…

CA Intermediate · Taxation · MTP · January 2025
Mr. Sushil is a person of Indian origin, residing in Canada. During P.Y. 2023-24, he visited India on several occasions and his period of stay, in total, amounted to 129 days during P.Y. 2023-24 and his period of stay in India during P.Y. 2022-23, P.Y.2021-22, P.Y. 2020-21 and P.Y. 2019-20 was 135 days, 115 days, 95 days and 125 days, respectively. He earned the following incomes during the P.Y. 2023-24: Source of Income Amount (₹) Income received or deemed to be received in India 2,50,000 Income accruing or arising or which is deemed to accrue or arise in India 3,75,000 Income accruing or arising and received outside India from business controlled from India 5,50,000 Income accruing or arising and received outside India from business controlled outside India 6,50,000 What is the residential status of Mr. Sushil for A.Y. 2024-25 and his income liable to tax in India during A.Y. 2024-25?
(A) Non-Resident; ₹ 6,25,000 is liable to tax in India
(B) Resident and ordinary resident; ₹ 18,25,000 is liable to tax in India
(C) Resident but not ordinarily resident; ₹ 11,75,000 is liable to tax in India
(D) Non-Resident; ₹ 11,75,000 is liable to tax in India

Suggested Answer and Working Notes:

Correct Answer: Option (A)

Non-Resident; ₹ 6,25,000 is liable to tax in India

Topics: Paper 3A: Income Tax Laws

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