Income tax return on NRI

We need to check first the residential status in F.Y. 2018-19

Since he went to UAE for employment,

He is non resident Indian due to specific provision.

NRI is not liable to pay for the income earned outside India.

So he is not required to file ITR if he has no taxable income in India..

Kindly confirm the date of departure to UAE

2018-19 60 days stay in india, after goes to UAE sir

If he stayed in India for 60 days in 18-19 and 365 days or more in preceding 4 years ( 2014-15 to 2017-18). then he will be resident in India and his global income will be taxable. Accordingly he needs to file ITR.

Dear Mr. Sri Kumar
Your friend left India for employment outside India. In this case only one conditions has to be checked to determine his residential status. which is whether he stayed for 182 days or more in India in P.Y. 2018-19.

As you said your friend stayed in India for only 60 days hence he is not fulfilling the condition of staying in India for 182 days or more in order to be called as Resident in India. Therefore he is Non Resident in India.

Conclusion : Since your friend is Non Resident in the P.Y. 2018-19, his income earned outside India is not taxable in India.Consequently he is not required to file Return of Income.

Why two different answers for the residential status Mr.Karan Singh ji ?.

Suppose my work outside India but salary received by way of bank at India. then he is resident or nri

In case of an Indian citizen leaves India for employment outside India. The residential status will be determined according to the Second answer.

The first answer is not correct in the context of Indian citizen leaving India for employment outside India.