22 June 2013
Mr.A is resident of India.He went abroad in FY 12-13 for employment purpose,and was there for more than 182 days. So for FY 12-13,what is residential status of Mr.A?
(v) A person residing in India for more than one hundred and eighty-two days during the course of the preceding financial year but does not include;-
(A) A person who has gone out of India or who stays outside India, in either case- (a) For or on taking up employment outside India, or (b) For carrying on outside India a business or vocation outside India, or (c) For any other purpose, in such circumstances as would indicate his intention to stay outside India for an uncertain period;
(B) A person who has come to or stays in India, in either case, otherwise than- (a) For or on taking up employment in India, or (b) For carrying on in India a business or vocation India, or (c) For any other purpose, in such circumstances as would indicate his intention to stay in India for an uncertain period;