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prakash kumar (Querist)

03 February 2012 An Assessee worked out side India for more than 180 days in 11-12 FY company is foreign company and worked outside india and got salary outside India how return of such assessee has to file.

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)

03 February 2012 He has to file income tax return in india as status of NON-RESIDENT.However non-resident income doesn't arises or accrued or deemed to be arises or deemed to be accrued or received or receivable in India then such income is exempted in india. First of all confirm his status based on the following conditions.
i) if he stayed in India for more than 180 days in the previous year
Or
ii) if he stayed in India for more than 60 days in the previous year and more than 365 days in the preceding 4 years to the previous year
If any one of the above conditions satisfied his status is resident of India otherwise non-resident. If his status resident then again question arises is he resident and ordinary resident or resident but not ordinary resident. For confirmation of this status check the following two conditions.
i) he has to be resident of India for at-least 2 year out of 10 year preceding to the previous year and
ii) he has to stay in India for more than 730 days in the last 7 years preceding to the previous years.
If he satisfies both the above conditions then his status in resident and ordinary resident of India otherwise resident but not ordinary resident of India.
For your case he not satisfied first condition of the conditions explained first based on data provided by you so check the second condition of the first explained conditions.
If his status is resident and ordinary resident of India then his income(you said income) is liable to tax in India in any other case(resident but not ordinary resident of India or Non-resident) the said(said by you) is not liable to tax India. Before going to the testing of the status note the below.
There is any exemption to the persons who goes to foreign for employment is replace the 60 days with 180 days in the second condition of the first explained conditions. so for the persons goes out side India for employment the conditions to check resident status is
i) if he stayed in India for more than 180 days in the previous year then only he is resident of India otherwise non-resident.
FOR YOUR CASE BASED ON DATA PROVIDED BY YOU YOUR ASSESSEE'S STATUS IS NON-RESIDENT.
OM SAI SRI SAI JAI JAI SAI

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