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

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sherryl (Querist)
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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)
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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.

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CA Pallav Singhania

CA Pallav Singhania (Expert)
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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

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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14 October 2013 Agreed with experts.

sherryl

sherryl (Querist)
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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)
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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.

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