The query is regarding Calculation of no. of days for residential status. If an individual leaves any foreign destination on 13/11/14 at 1.00 a.m and reached India in the morning same day. After staying in India for few hours and goes back abroad and reached the foreign destination on 13/11/14 at 11.p.m, Whether this day will be treated as day in India or abroad for calculation of 182 days.
Also whether any information is required to be given to Income tax department on becoming the NRI.
13 November 2014
A window of 24 hours shall constitute a day. The place of origin is to be treated as the bearing factor. Since in this case, place of origin is foreign place, the rule will be applicable accordingly.