Hi,
My friend left India for the purpose of employment on 29th September, 2015 which happens to be the 182nd day of the financial year. What would be her residential status and liability on the income earned abroad.
Please help
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Need help for residential status
Replies (3)
As per the Provisions of section 6 of the income tax act 1961 we have to see for 182 days since the person leving india for the purpose of employment.
In your friend case she was in india for 182 days she becomes resident.
Therefore if she is ordinary resident all her foreign salary income will be taxable for FY 2015-16
How ever we have to see DTAA(to avail benifit of DTAA), since DTAA overides the income tax act.
Hi,
She was not present for full 182 days, I mean it was 181 days and 9 hours. So are hours are counted as full day for the same.
She has been to Dubai for emplyment which has no Tax on income.
DAY OF DEPARTURE FROM INDIA WILL BE CONSIDERED AS STAY IN INDIA FOR THE PURPOSE OF COMPUTING 182 DFAYS FOR DETERMINING RESIDENTIAL STATUS.
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