Nri status and foreign income


(Querist)
13 June 2019
Dear Team,

I am and will be out of India from 18th Jul 2018 to 14th Jul 2019.
With this I am NRI for the FIN year 2018-19, but I once I come back to India on 15th Jul 2019, it will be almost 3.5 months outside India for FIN Year 2019-20. Will be I be taxed on the income from Apr 2019 till 14th Jul 2019?
If yes then will I be able to take advantage of section 91?
Also for taking advantage of section 91 can I club all type of taxes abroad (like income tax, education tax, social security etc) or I can only consider income tax.

Regards,
Deepak


CA R SEETHARAMAN (Expert)


Click to Talk 13 June 2019
Yes, you will be taxed on the income from Apr 2019 till 14th Jul 2019 and you can take advantage of section 91 for income tax paid only.



M J V Shankar (Expert)
13 June 2019
I think you will be taxable in both the years FY 2018-19 & FY 2019-20 as a resident in INDIA as per Sec 6 of IT act.Even you can take credit of income tax paid in foreign as per Sec 91. Assuming you stayed in INDIA fully prior to 18-07-18.

CA R SEETHARAMAN (Expert)


Click to Talk 13 June 2019
Mr Shankar persons leaving India for employment will be considered as NRI if he stayes outside India for more than 182 days.

M J V Shankar (Expert)
13 June 2019
Yes, Sir if he is going on an employment basis to abroad, then as you said only 182 days will get applicable. Henceforth, if he is leaving India for employment purpose, he will not be taxable in FY 2018-19 and for FY 2019-20, he can take shelter u/s 91 of the act .

Amol S Joglekar (Expert)


Click to Talk 13 June 2019
double taxation relief is very much available


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