i)
Mr. A Stayed in BHARAT for 18 days during
previous year 2009 – 2010. As he did not stay in BHARAT during that year for
required number of days, so his residential status during the previous year
2009-10 shall be non-resident.
ii)
Mr. P stayed in BHARAT:
2006
– 2007 = stayed in BHARAT for 344 days
2007
– 2008 = Nil
2008
– 2009 = Nil
2009
– 2010 = 10th september to 31st march 2010 = 204 days
During
the previous year, 2009 – 10, Mr. P stayed in BHARAT for 204 days. Hence he is
resident u/s 6(1)(a) and he is ordinary resident u/s 6(6) as he was resident
for more than 2 years out of 10 previous years preceding the relevant previous
year and he did stay in BHARAT for more than 730 days out of 7 previous years
precedint the relevant previous year.
iii)
During the previous year 2009 – 2010, Mr. S
stayed in BHARAT for 45 days only. He is non – resident during the previous
year as he does not fulfil any of the two tests of section 6(1).
iv)
During the previous year 2009 – 10, Mr. K stayed
in BHARAT for 168 days (30+31+30+31+31+15) days only. He is non – resident during
the previous year as he does not fulfil any of the two tests of section 6(1). Condition
of 60 days is not applicable as he leaves BHARAT for a job.