Arrival day ( arrive 11 pm ) counted for stay in india

This query is : Resolved

sherryl (Querist)
Follow

13 October 2013 Dear Sir / Madam,
I would like to know if the Arrival Day of a Indian counted for days of stay in INDIA to determine RNOR status.
I am asking to clarify for my dad who arrived at 11 pm in the night. Fortunately he has preserved the boarding pass counterfoil and e-ticket showing all details with him as evidence. Can we claim arrival day as stay overseas or out of India
Please kindly advise
regards
Sherryl

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
Follow

13 October 2013 Income tax Act,1961 is silent on this issue. However, the Income tax appellate Tribuanl Mumbai and Bangalore benches have held that arrival date should be excluded and departure date may be included to count the number of days stay in India.

Message likes : 1 times

CA Pallav Singhania

CA Pallav Singhania (Expert)
Follow

13 October 2013 The arrival day is not to be counted for stay in India.

ITA Nos.4933 and 4934 of 2011 Fausta C. Cordeiro Mumbai F Bench

Message likes : 1 times

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
Follow

14 October 2013 Agreed with experts.

sherryl

sherryl (Querist)
Follow

16 October 2013 Mr Warrier, Mr Pallav, Mr Tushar,
Thanks for your kind clear reply and prompt response.

One more clarification since we have evidence that my dad had come back very late in the night, we can claim this one day as excluded citing the ITA Mumbai and Bangalore verdicts. What is the procedure? Do I need to attach copy of these rulings while filing the returns claiming the exculsion of day of late arrival? kindly guide me on this.
Regards
Sherryl

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
Follow

16 October 2013 No need to attach since income tax return has to be filed without annexures. However ,evidence should be kept to produce before the IT authorities if called upon under valid notice.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Dhairya Sanghvi

mohammad.asraf

sriram deven

mahendra zaveri

nilesh

Subscribe Now

Arrival day ( arrive 11 pm ) counted for stay in india

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Article Assistant

Senior execiutive

GST CONSULTANT

Manager- Finance and Compliance

Accountant

GST CONSULTANCY

CA Final