Mr. Bharat, born and brought up in India, goes to USA on 10.4.2004 to look after his son, Amit, who is suffering from chronic disease, with the intention to stay over there till his son, Amit recovers completely. Determine his residential status under the Act for the financial year 2004-2005 and 2005-2006.
Mr. Bharat is going to USA neither for employment nor for business nor for any purposes which indicate his intention to stay there for an uncertain period. Thus, his physical presence in India during the preceding F.Y., i.e., 2003-2004 shall have to be considered and as he was in India for 365 days during the F.Y. 2003-2004 he would be treated Residential of India for the financial year 2003-2004.
If he continues to stay in USA, say, till 31-3-2005, his stay in India during the preceding financial year; i.e., 2004-2005 shall be less than 183 days and hence he would be treated Non-Residential for the financial year 2005-2006.
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