01 August 2015
My brother-in-law spent more than 182 days in foreign in the last financial year and before that he is staying in India only. When filling the salary return what residential status option we need to select?
As per the attached article http://timesofindia.indiatimes.com/nri/other-news/All-about-Resident-but-not-Ordinary-Resident-and-why-this-special-status-is-accorded/articleshow/18276506.cms
As he is meeting second condition "He/she has been in India for 60 days or more in that year and 365 days or more in the 4 years preceding that year". Please guide us with what status returns can be filled?
01 August 2015
Don't get confused on seeing all the provisions. If a person stays outside India for more than 182 days he is non resident for the financial year and income earned out side India is not taxable in India. The provision you have seen is for persons stayed outside India for long time(say 10 years) on return to India the will be resident but their global income is not taxed in India for 3 years till they become ordinary resident. Fill the status as non resident.
CAclubindia
