NRI professional fees income

This query is : Resolved

Suraj (Querist)
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07 July 2024 Dear Sir / Madam,

My query is as follows:

Miss A, a radio jockey, radio show maker & stage show anchor was a resident till FY 2022-23. So her professional income was shown u/s 44ADA till FY 2022-23.
Now during FY 2023-24, she has become NRI as she stayed in India for 77 days only. However, she earned around Rs. 450000/- as a professional income during FY 2023-24, and TDS is deducted.

Section 44ADA does not apply to NRI. So, can I show her income under Income from Other sources? instead of preparing Income & Expenditure and balance sheet? her bank statement runs 40-50 pages with small small transactions.

Kindly revert.

Thanking You,
Suraj

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 July 2024 I would like to understand if the second condition for determining residential status as per sec. 6 of IT act is being satisfied by her?

Read: Under the Income-tax Law, an individual will be treated as a resident in India for a year if he satisfies any of the following conditions (i.e. may satisfy any one or may satisfy both the conditions):

(1) He is in India for a period of 182 days or more in that year; or

(2) He is in India for a period of 60 days or more in the year and for a period of 365 days or more in 4 years immediately preceding the relevant year.

Suraj

Suraj (Querist)
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07 July 2024 Rambhia Sir, she was in India for 77 days during FY 2023-24, and all 365 days in all other previous years.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 July 2024 Yes, that makes her as Resident; unless she has gone outside for any employment.

Suraj

Suraj (Querist)
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07 July 2024 Ohh!! so she is a resident for FY 2023-24. Sir, What if had she gone for normal employment out of India?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 July 2024 If she had gone for employment, she will be NRI as the 60 days gets replaced with 182 days in the sub-section.