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    Question

    Mr. X, an Indian citizen, stayed in India for 130 days

    during FY 2024-25. In the four preceding years, his total stay in India was 480 days. Determine his residential status for AY 2025-26.
    A Resident and Ordinarily Resident (ROR) Correct Answer Incorrect Answer
    B Resident but Not Ordinarily Resident (RNOR) Correct Answer Incorrect Answer
    C Non-Resident (NR) Correct Answer Incorrect Answer
    D Deemed Resident Correct Answer Incorrect Answer
    E Not Determinable from given data Correct Answer Incorrect Answer

    Solution

    Basic condition: stay β‰₯182 days in PY or β‰₯60 days in PY + β‰₯365 days in preceding 4 years. Here, stay = 130 days (<182), but satisfies 60+365 rule. Since he is an Indian citizen visiting India, the 60-day limit is replaced with 182. Hence he is NR.

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