23 June 2013
As per V.G. Mehta Ready Recknor example Mr A. who is an Indian Citizen leaves India on 25/09/2012 as a member of the crew of an Indian ship or for the purpose of employment outside India and comes to on visit on or after 1/4/2013. He was in India over 365 days during the preceeding four previous years 2008-2009 to 2011-12. For the purpose A.Y. 2013-14 Mr. A will be regarded as "non resident" despite the fact that he was in India for more than 365 days in preceeding 4 previous years an was in India for more than 60 days but less then 182 days (i.e. 178 days) during previous year 2012-13 (Section 6(1)(c) read with Explanation). Kindly clear the confusion. Thanks
23 June 2013
Immediately after Section 6(1)(c) there is an Explanation which has been rightly referred by you. . By virtue of this explanation , as he has remained in India for less than 182 days that's why he is treated as non -resident. . 365 days in 4 PPY condition becomes redundant as one more unfulfilled condition of 182 days (in place of 60 days) is connected with the same by virtue of the Explanation (a). . So make a simple thumb rule for that- If a person leaves India for employment, and does not remains in India for 182 days or more, he will straight away become an NRI. .
24 June 2013
One of our experts Shri Rupesh Jain has given a different view and his opinion was that the assessee would be Resident, since he has stayed in India for more than 365 days in preceeding four previous years. Hope all experts agree to your view. Thanks