Menu
Determination of residential status after returning from abroad
After leaving India for employment abroad for the first time on 23rd Aug 2019 an individual returned to India in Nov 3 2020 and stayed India thereafter and never left. His resident status for AY 2021-22 is. ....
Replies (2)
Non resident for F.Y 20-21 , A.Y 21-22 .
Effect of individual spending less than 182 days in India - If an individual has spent less than 182 days in India
during a previous year and was outside India for purposes of employment, then regardless of his being in India for
365 days or more during four preceding previous years, he cannot be treated as a resident of India - Anurag
Chaudhary, In re [2010] 190 Taxman 296 (AAR - New Delhi).
https://www.pwc.in/services/tax/news_alert/2010/pdf/pwc_news_alert_22_february_2010_anurag_chaudhary.pdf
These are concurring your view.
during a previous year and was outside India for purposes of employment, then regardless of his being in India for
365 days or more during four preceding previous years, he cannot be treated as a resident of India - Anurag
Chaudhary, In re [2010] 190 Taxman 296 (AAR - New Delhi).
https://www.pwc.in/services/tax/news_alert/2010/pdf/pwc_news_alert_22_february_2010_anurag_chaudhary.pdf
These are concurring your view.
Recent Threads
- Proprietorship to Pvt Ltd - Is Slump Sale / BTA ma
- Pan and Aadhar Link Issue
- Fund Transfer to Foreign Country and TCS provision
- ITR updated return
- Company change Status from CIRP into Active
- Can a LLP Park money in MFs and do F&O
- ACCOUNTING TREATMENT FOR FIXED ASSETS STANDING AT
- GST Rule 14A and Form GST REG-32: Simplified Regis
- Filed Hotel commission from International Company
- Reinsurance brokerage section?
Related Threads
CAclubindia
