Am i resident with exception rule?

Tax queries 153 views 2 replies

As I understand, from tax perspective, I am resident if:

 

(a) Spent 182 days or more in India for that FY

 

OR

 

(b) (Spent 60 days or more in India for that FY) and (365 days or more in India in last 4 years)

 

Exemption for (b):

 

Indian citizen who left India for work in Abroad

 

Confusion in portals / CA for exception:

 

(1) Indian citizen who left India for work in Abroad IN THAT FY

 

OR

 

(2) Indian citizen who left India for work in Abroad IN ANY PREVIOUS FY

 

Scenario for me:

  • Left India to work abroad: April 16, 2016
  • Came back to India for good: December 31, 2018

 

Am I resident (For FY 2018-19) from tax perspective considering the above exception?

 

Replies (2)
yes you are Resident
since you were in India in PY 2018-19 for more than 60 days and you were in India for more than 365 days in India in 4 years preceding the PY ( ie. 14-15, 15-16,16-17,17-18)
therefore satisfying condition b

What about the Exemption for which I had doubt?


CCI Pro

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