00:01
Assessment year for mr.
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Joseph will be april 2020 till march 2021.
00:21
Previous year immediately preceding this assessment year would be april 2019 to march 2020.
00:36
According to section 6 6th subsection 1 of income tax act 1961 mr.
00:42
Joseph should fulfill two conditions to be the resident of india.
00:48
These are he should stay in india for a period of more than 182 days in the relevant previous year or he stays in india for a period amounting to 365 days or more during previous four years and 60 days or more in the relevant previous year.
01:14
Mr.
01:14
Joseph needs to fulfill two additional conditions to be the ordinary resident of india.
01:21
These conditions are he has been a resident of india in at least two out of ten years immediately prior to previous year.
01:29
He has stayed in india for at least 738 days in seven previous years immediately prior to previous year.
01:39
To know the residential status of mr.
01:42
Joseph, let us first see for how many days he stayed in india for previous years for 2019 till 2020 he stayed in india for 67 days that is from 25th jan 2020 to 31st march 2020.
02:03
For 2018 till 2019 he didn't stay in india.
02:10
For 2017 to 2018 he stayed in india for 275 days that is from 1st april 2017 to 1st december 2017.
02:29
For 2016 to 2017, he stayed in india for 274 days i .e.
02:46
From 1 july 2016 to 31 march 2017...