Hello sir
a person went to us in the AY 18-19 and came to india in 20-21.he has no other income in the PY 18-19 in india and not came to india during that period .is he required to file his return of income relating to us income for AY 19 20.
First it is required to check his status for AY 2018-19, as when he left India? (whether 60 days condition applicable for resident?)
If the status is NRI, he need not declare any income earned or accrued outside India, in Indian ITR.......
CAclubindia
