Which of the following statements is/are correct?

1. An assessee may enjoy the 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 codes given below:

1
Only 1
2
Both 1 and 2
3
Both 1 and 3
4
All of the above

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