Residential status

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This query is : Resolved

Vimi Gupta (Querist)

05 September 2007 An Indian citizen, has gone outside india for taking up employment in the previous year 2006-2007 and her stay for that year was more than 180 days in India.

She is resident for the financial year 2006-2007.

And for previous year 2007-2008 she is non resident as she has gone for employment outside india.

Now for the previous year 2007-2008 stay of how many days in india will make her resident in india.
Is it 60 days or 180 days?

Provided she will be coming for offical as well as personal reasons to visit india.

Late CA Sampat Jain

Late CA Sampat Jain (Expert)

26 September 2007 For the purposes of Income Tax Act,—

(1) An individual is said to be resident in India in any previous year, if he—

(a) is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more ; or

(b) [* * *]

(c) having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year.

37[Explanation.—In the case of an individual,—

(a) being a citizen of India, who leaves India in any previous year 38[as a member of the crew of an 39Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958), or] for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words “sixty days”, occurring therein, the words “one hundred and eighty-two days” had been substituted ;

(b) being a citizen of India, or a person of Indian origin within the meaning of Explanation to clause (e) of section 115C, who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words “sixty days”, occurring therein, the words “one hundred and 40[eighty-two] days” had been substituted

Vimi Gupta

Vimi Gupta (Querist)

30 September 2007 my question is not yet answered
I want to know whether in the previous year 2007-2008, her stay of 181 days in india for official as well as personal purposes will make her resident or not?