Which of the following statements is/are correct?
1. An assessee may enjoy different residential status for different assessment year.
2. It is not necessary that a person, who is resident in India, cannot become resident in any other country for the same assessment year.
3. Where a person is in India only for a part of a day, it will be calculated as one complete day.
Select the correct answer using the options given below
A. Only 1
B. Both 1 and 2
C. Both 1 and 3
D. All of the above
Answer: Option B

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