An Australian with no Indian origin visits India 100 days every year for 12 years. Status?
AResident and ROR
BNon-resident
CDeemed resident
DResident and RNOR
Answer & Solution
Correct answer: D. Resident and RNOR
He passes the 60-day plus 365-day test each year, but 700 days in seven years is below 730, so he is not ordinarily resident.
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