Tax Residency status of diplomat
This query is : Resolved
04 March 2025
A German national was a diplomat stationed in German embassy in India from 18/03/2019 - 23/12/2021 i.e. for 2 years and 9 months. Thereafter, she left India and then returned to India on a spouse visa (as she married an Indian citizen residing in India) on 24/01/2022.
How to determine her tax residency status during FY 2021-2022. As per the normal provisions of Section 5, she is a ROR, as she was in India for more than 730 days in preceding 2 years and also a resident in those 2 years (FY 19-20 and FY 20-21)?
My query is pertaining is whether there are any special provisions for residency status for a foreign diplomat under Income tax Act or Vienna convention. As per Section 10(6), only her diplomatic income is exempt from tax. However, if she is a tax resident in India for FY 21-22, then her global income will be taxable in India and further also liable to disclose global assets in the tax return. Also to draw attention to the point she was not a diplomat for the entire FY 21-22. She was on a spouse visa for 3 months stay (Jan - Mar 2022).
Whether she will ROR / RNOR or NR for FY 2021-2022
How to determine her tax residency status during FY 2021-2022. As per the normal provisions of Section 5, she is a ROR, as she was in India for more than 730 days in preceding 2 years and also a resident in those 2 years (FY 19-20 and FY 20-21)?
My query is pertaining is whether there are any special provisions for residency status for a foreign diplomat under Income tax Act or Vienna convention. As per Section 10(6), only her diplomatic income is exempt from tax. However, if she is a tax resident in India for FY 21-22, then her global income will be taxable in India and further also liable to disclose global assets in the tax return. Also to draw attention to the point she was not a diplomat for the entire FY 21-22. She was on a spouse visa for 3 months stay (Jan - Mar 2022).
Whether she will ROR / RNOR or NR for FY 2021-2022
04 March 2025
you need to ignore the period spent on the diplomatic visa.
Since she was in India only for 3 months on a non-diplomatic visa, she will be considered a non-resident. The compliance shall be done accordingly.
Since she was in India only for 3 months on a non-diplomatic visa, she will be considered a non-resident. The compliance shall be done accordingly.
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