1.

During the previous year 2019-20 Mr. X, an Indian citizen, comes to India on a visit of 143 days. Determine tis residential status for the assessment year 2020-21 on the basis of the following iniormation: (a) During 2015-16 X is present in India for 365 days. (6) During 2016-17 to 2018-19 Mr. X is in Japan for 360 days. 80 days and 345 days respectively. (c) Mrs. X is a non-resident in India for the assessment year 2020-21. ii)Does it make any difference it X is an American citizen.​

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