This is regarding resident or non resident status.
Person is of Indian origin ( by virtue of birth).
He leaves on July 1st, and return on March 10th (termination of current employement tenure). During this tenure, his payroll is switched, and he recieved no salary in India.
Total days of stay in India = 93.
Question is, whether this person is considered Non resident (as he left for purpose of employement in preceeding year), or should be considered Resident (as his employement tenure is completed).
https://law.incometaxindia.gov.in/DIT/File_opener.aspx?fn=https://law.incometaxindia.gov.in/Directtaxlaws/act2005/meaning.htm
being a citizen of India, who leaves India in any previous year 47[as a member of the crew of an 48 Indian 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 ;
Ths link only says about leaving for the employment. It is silent about termination of employement in the preceeding financial year.
CAclubindia
