Residential status of individual going abroad for employment
This query is : Resolved
19 September 2016
Hello sir,
In the captioned matter , i have a query detailed as under:
- An individual is presently residing & working in India, selected for overseas employment by his employer,
- Now His date of joining may be in first week of October 2016 i.e. less then 182 days outside india for employment,
- Though he moves to place of posting outside India on 25th Sept,2016 to look after his staying arrangement and else.
- During this stay (from 25th Sept 2016- first week of Oct,2016) , he is an employee of his existing employer in India and on leave during this period.
- NOW looking to the provisions ,
" a person who is in India, but goes out or stays out of India for :
- employment outside India, or
- business outside India, or
- any purpose which indicates his intention to stay outside India for an uncertain period.
Such persons are not included in the definition of a “person resident in India”. i.e. they will be considered as non-residents."
- Whether the person shall be treated as resident in India or not ?
In the captioned matter , i have a query detailed as under:
- An individual is presently residing & working in India, selected for overseas employment by his employer,
- Now His date of joining may be in first week of October 2016 i.e. less then 182 days outside india for employment,
- Though he moves to place of posting outside India on 25th Sept,2016 to look after his staying arrangement and else.
- During this stay (from 25th Sept 2016- first week of Oct,2016) , he is an employee of his existing employer in India and on leave during this period.
- NOW looking to the provisions ,
" a person who is in India, but goes out or stays out of India for :
- employment outside India, or
- business outside India, or
- any purpose which indicates his intention to stay outside India for an uncertain period.
Such persons are not included in the definition of a “person resident in India”. i.e. they will be considered as non-residents."
- Whether the person shall be treated as resident in India or not ?
19 September 2016
if he has left India on 25/09/2016 and not to come back in India till 31/03/2017, then his stay in india is less than 182 days. Since he is going abroad for employment; for the first time....he is NON resident and his income earned abroad is NOT taxable in India.
Please do NOT try to correlate LEAVE period with NON residential status...it has no relevance.
Please do NOT try to correlate LEAVE period with NON residential status...it has no relevance.
19 September 2016
But sir, for employment purpose he will go outside India in Oct 2016.Then why we will include period from 25th Sept 2016 to first week of October while calculating 182 days...
Second, if he comes back to India on 02nd Oct and goes outside on 05th Oct 2016.. then will we include period from 25th Sept to 2nd oct while calculating 182 days?
Second, if he comes back to India on 02nd Oct and goes outside on 05th Oct 2016.. then will we include period from 25th Sept to 2nd oct while calculating 182 days?
19 September 2016
But sir, for employment purpose he will go outside India in Oct 2016.Then why we will include period from 25th Sept 2016 to first week of October while calculating 182 days...
Second, if he comes back to India on 02nd Oct and goes outside on 05th Oct 2016.. then will we include period from 25th Sept to 2nd oct while calculating 182 days?
If he comes back on 02nd October and goes back on
Second, if he comes back to India on 02nd Oct and goes outside on 05th Oct 2016.. then will we include period from 25th Sept to 2nd oct while calculating 182 days?
If he comes back on 02nd October and goes back on
19 September 2016
Focus on number of days stay in India, that is all....that is what is required for calculating the STATUS.
And please tell me one thing....why you are of the opinion that going outside India for finding out staying arrangements and else is not part of "for the purpose of employment"
And please tell me one thing....why you are of the opinion that going outside India for finding out staying arrangements and else is not part of "for the purpose of employment"
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