Mrs. Supriya, aged 62 years, was born and brought up in New Delhi. She got married in Russia in 1996 and settled there since then. Since her…

An Indian citizen or a person of Indian origin who, being outside India, comes on a visit to India (and whose total income, other than from foreign sources, does not exceed ₹ 15,00,000) would be resident in India only if he or she stays in India for a period of 182 days or more during the previous year. Even if his total income, other than from foreign sources, exceeds ₹ 15,00,000, he would be resident in India if stays in India for 120 days or more during the relevant previous year and 365 days or more during the 4 previous years immediately preceding the relevant previous year. Since Mrs. Supriya is a person of Indian origin who comes on a visit to India only for 60 days in the P.Y.2025-26, she is non-resident for the A.Y. 2026-27. A non-resident is chargeable to tax in respect of income received or deemed to be received in India and income which accrues or arises or is deemed to accrue or arise to her in India. Accordingly, her total income and tax liability would be determined in the following manner: Computation of total income and tax liability of Mrs. Supriya for A.Y. 2026-27 Particulars Amount (₹) Salaries Pension received from Russian Government [Not taxable, since it neither accrues or arises in India nor it is received in India] Nil Income from House Property Annual Value [Rental Income from house property in New Delhi is taxable, since it is deemed to accrue or arise in India, as it accrues or arises from a property situated in India] 90,000 Less: Deduction u/s 24(a) @ 30% 27,000 63,000 Capital Gains Long-term capital gains on sale of land at New Delhi [Taxable, since it is deemed to accrue or arise in India as it is arising from transfer of land situated in India] 3,00,000 Short-term capital gains on sale of shares of Indian listed companies in respect of which STT was paid [Taxable, since it is deemed to accrue or arise in India, as such income arises on transfer of shares of Indian listed companies] 60,000 Gross Total Income 4,23,000 Less: Deduction under Chapter VI-A Deduction under section 80C [Not available under default tax regime] Nil Total Income 4,23,000