Peter a citizen and resident of India, in 2011, got job in a MNC in Germany. He planned to shift. On 23rd March 2017, Peter, along with his wife and daughter reached India from Germany. Due to travelling and shifting, studies of his daughter Lisa was effected a lot, so he decided to admit her into Mayo College at Ajmer for her further studies. On 22nd April 2017, Lisa got admission in the college and since then she is living in India only. Peter and his wife returned Germany on 1st May 2017. Peter did not visited India during the financial year 2017-18, however his wife was in India from 2nd December 2017 to 2nd January 2018. During financial year 2018- 19, Peter was in India for 185 days due to his deployment and Lisas ill health. From following who will be treated as person resident in India for the financial year ended on 2018-19: –

  • A


  • B


  • C

    Peters wife

  • D

    Lisa and Peters wife