Query regarding residential status
This query is : Resolved
28 March 2015
My stay for following yrs is like dis
I want to know my residential status for each yr. I am salaried employee outside india.
2009-10
India 287
Abroad 78
2010-11
India 55
Abroad 310
2011-12
India 40
Abroad 326
2012-13
India 52
Abroad 313
2013-14
India 45
Abroad 320
2014-15
India 49
Abroad 316
Plz rpl as I need to file my income tax return urgently
Thank you In advance
I want to know my residential status for each yr. I am salaried employee outside india.
2009-10
India 287
Abroad 78
2010-11
India 55
Abroad 310
2011-12
India 40
Abroad 326
2012-13
India 52
Abroad 313
2013-14
India 45
Abroad 320
2014-15
India 49
Abroad 316
Plz rpl as I need to file my income tax return urgently
Thank you In advance
29 March 2015
Section 6 of the Income Tax Act, 1961
An individual is said to be resident in India in any previous year if he satisfies any one of the following basic conditions –
1) The person must be India in the previous year for a period of 182 days or more
or
2) The person is in India for a period of 60 days or more during the previous year and 365 days or more during 4 years immediately preceding the previous year.
In the two special cases given below, residential status of an Individual shall be determined only on the basis of basic condition (1) i.e. an individual will be a resident in India only if he is in India during the relevant previous year for at least 182 days. -
1) An Indian citizen who leaves India in previous year for the purpose of employment outside India or as a crew member of an Indian ship,
2) An Indian citizen or a person of Indian origin who resides outside India and who comes on a visit to India.
Therefore, such individuals may stay in India upto 181 days in a given previous year without becoming resident in India for that previous year.
An individual who does not satisfy either of the above basic conditions is non-resident for that previous year
Note:
A person shall be deemed to be of person of Indian origin if he, or either of his parents or any of his grand-parents, was born in undivided India.
In your case, you fall in special two cases of Section 6 of Income Tax Act, 1961.
FY Days in India Residenti Status
14-15 49 Non Resident
13-14 45 Non Resident
12-13 52 Non Resident
11-12 40 Non Resident
10-11 55 Non Resident
09-10 287 Resident
An individual is said to be resident in India in any previous year if he satisfies any one of the following basic conditions –
1) The person must be India in the previous year for a period of 182 days or more
or
2) The person is in India for a period of 60 days or more during the previous year and 365 days or more during 4 years immediately preceding the previous year.
In the two special cases given below, residential status of an Individual shall be determined only on the basis of basic condition (1) i.e. an individual will be a resident in India only if he is in India during the relevant previous year for at least 182 days. -
1) An Indian citizen who leaves India in previous year for the purpose of employment outside India or as a crew member of an Indian ship,
2) An Indian citizen or a person of Indian origin who resides outside India and who comes on a visit to India.
Therefore, such individuals may stay in India upto 181 days in a given previous year without becoming resident in India for that previous year.
An individual who does not satisfy either of the above basic conditions is non-resident for that previous year
Note:
A person shall be deemed to be of person of Indian origin if he, or either of his parents or any of his grand-parents, was born in undivided India.
In your case, you fall in special two cases of Section 6 of Income Tax Act, 1961.
FY Days in India Residenti Status
14-15 49 Non Resident
13-14 45 Non Resident
12-13 52 Non Resident
11-12 40 Non Resident
10-11 55 Non Resident
09-10 287 Resident
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