08 June 2016
I have been working abroad since 15th April, 2014 till date. I filed my IT e-file every year before I went out India. I visited India on leave 13th April 2015 and stayed till 25th May, 2015 in India. Since 25th May, 2015 Im in abroad. I received my salary in Indian bank account. So as far as I know, I am liable to file IT return in India. Please guide me whether I have IT requires me to file annual return or not? whether I can claim any Tax, PF amount paid in abroad as deduction or not? and also let me know what is the current ruling to determine residence status.
Thanks
08 June 2016
You are a non resident for FY 2014-15 and 2015-16. You are not liable to file IT return in India for the salary earned outside India, even if it is credited in Indian bank ac for the two years. You are non resident if you stay more than 182 days outside India when you go abroad for employment.
CAclubindia
