28 March 2015
My stay for following yrs is like dis I want to know my residential status for each yr. I am salaried employee outside india. 2009-10 India 287 Abroad 78
2010-11 India 55 Abroad 310
2011-12 India 40 Abroad 326
2012-13 India 52 Abroad 313
2013-14 India 45 Abroad 320
2014-15 India 49 Abroad 316 Plz rpl as I need to file my income tax return urgently Thank you In advance
29 March 2015
Section 6 of the Income Tax Act, 1961 An individual is said to be resident in India in any previous year if he satisfies any one of the following basic conditions –
1) The person must be India in the previous year for a period of 182 days or more or 2) The person is in India for a period of 60 days or more during the previous year and 365 days or more during 4 years immediately preceding the previous year.
In the two special cases given below, residential status of an Individual shall be determined only on the basis of basic condition (1) i.e. an individual will be a resident in India only if he is in India during the relevant previous year for at least 182 days. - 1) An Indian citizen who leaves India in previous year for the purpose of employment outside India or as a crew member of an Indian ship, 2) An Indian citizen or a person of Indian origin who resides outside India and who comes on a visit to India. Therefore, such individuals may stay in India upto 181 days in a given previous year without becoming resident in India for that previous year. An individual who does not satisfy either of the above basic conditions is non-resident for that previous year Note: A person shall be deemed to be of person of Indian origin if he, or either of his parents or any of his grand-parents, was born in undivided India.
In your case, you fall in special two cases of Section 6 of Income Tax Act, 1961. FY Days in India Residenti Status 14-15 49 Non Resident 13-14 45 Non Resident 12-13 52 Non Resident 11-12 40 Non Resident 10-11 55 Non Resident 09-10 287 Resident
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