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Return filing

This query is : Resolved 

Suppose, I'm an NRI working in UAE. I have a salary income of Rs. 25,00,000 and have a bank account in UAE for crediting salary. I have no income accruing or arising from India and no deductions also. Im i required to file ITR u/s 139 (1) ?


It will depend upon your residential status whether you are liable to file your Income tax Return or not.
For how many days you were in India in FY 2019-20?

I was in india for just two months

Since you have been in UAE for more than 183 days you are treated as Resident of UAE by the virtue of Double Tax Avoidance Treaty between India and UAE.
Your stay in India is not more than 182 days. Your status is of NRI. You are not required to file ITR in India in the given situation.

What if,during the next year, im a resident and i have a taxable income of just 2 lacs but i havent closed the bank account in UAE?

Where a Resident does not have any taxable income in India, a tax filing requirement arises if the individual has any assets outside of India.
There is an exemption from reporting foreign asset which was acquired while the foreign national was an NR in India and from which no income is earned during the financial year. The exemption is applicable only to employment, business or student visa holders.

I didnt actually get the exact solution for my case. Swastiji, can u please explain the above connecting the provisions to my case. Also,if there is an exemption,can u pls point out the relevant section.


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