I was transfer in UK unit of my company from 1st jan 2012 and left India on 28th Nov 2012. Please suggest me residential status for filing of Income tax return for the Assessment year 13-14 relevant to FY 12-13
19 March 2014
First answer that after 28th Nov 2012, u came India?? Or u r there only from that date??? If u r there from that date then u r a NRI, hence not have to file the ITR in India. Tell me the visit in detail...
19 March 2014
U r so confusing... In the ist query u said I left India on 28th nw u r saying that I came India on 28th. First chill ur mind then tell the whole matter....
Tell in Details in following format:- 1. Left India (dd-mm-yyyy) 2. Came back India (dd-mm-yyyy) 3. Again left India (if applicable)....
& plz mention year with date, without year it is impossible to determine ur residential status....
22 July 2025
Based on the details you provided, let's break down your residential status for Assessment Year (AY) 2013-14 (Financial Year 2012-13) step by step. Here's how it works according to the Income Tax Act:
Your Scenario: Left India on 1st January 2012.
Came back to India on 28th November 2012.
Did not leave India again (at least based on the information you've provided).
Residential Status for AY 2013-14 (FY 2012-13): For determining residential status, the Income Tax Act defines a person as:
Resident if they satisfy certain conditions based on the number of days they stay in India during the year.
Non-Resident (NRI) if they don’t satisfy these conditions.
Not Ordinarily Resident (NOR) is a category where a person is a resident, but has not been residing in India long enough to qualify as an Ordinary Resident.
Residential Status Criteria (for the purpose of Income Tax Return): For the FY 2012-13 (Assessment Year 2013-14), the residential status will be determined using the following conditions:
Step 1: Check for Residency You must satisfy the following two conditions to qualify as a Resident in India:
You must be in India for at least 182 days during the Financial Year (FY).
You must have been in India for at least 60 days during the relevant FY and 2 years prior (i.e., the last 2 years before this FY) or, alternatively, 365 days or more in the preceding 4 years.
In your case for FY 2012-13 (Assessment Year 2013-14): You stayed in India from 28th Nov 2012 to 31st Mar 2013. That's a total of 4 months or 120 days in FY 2012-13.
So, you have not stayed in India for 182 days in this Financial Year.
Step 2: Non-Resident or Not Ordinarily Resident (NOR)? Since you were not in India for 182 days in FY 2012-13, you will be considered a Non-Resident (NRI).
You only qualify as a Resident if you stay in India for at least 182 days in that year. Since this condition is not met, you will not be a Resident.
However, since you came back to India in November 2012 and worked in India until March 2013, there may be a possibility of not ordinary resident status depending on the total number of days you have spent in India in the past years.
Answer: Your Status for AY 2013-14 For AY 2013-14 (FY 2012-13), your residential status will be "Non-Resident (NRI)" based on your stay in India.
How to Show Your UK Salary in ITR: Since you are an NRI, you will only be liable to pay tax on your income that is earned in India. The salary earned in the UK (while you were working there) will not be taxable in India, as long as you are a Non-Resident.
However, you will need to disclose the UK salary under "Income from Foreign Sources" (if required by the form) in the Income Tax Return. You will also need to ensure that you have paid taxes on the UK salary in the UK.
If you have already paid tax on your UK salary, you can claim the foreign tax credit under Section 91 of the Income Tax Act, to avoid double taxation.
In Summary: Your residential status for AY 2013-14 is Non-Resident (NRI), as you stayed in India for less than 182 days in the FY 2012-13.
Income from UK (salary) will be exempt in India for NRI status.
You can claim foreign tax credit for taxes paid in the UK on your salary income.
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