Nri status

Tax queries 358 views 2 replies

vinod raina

66 Points Joined June 2010

Dear All,

The query is regarding Calculation of no. of days for residential status. If an individual leaves any foreign destination on 13/11/14 at 1.00 a.m and reached India in the morning same day. After staying in India for few hours and goes back abroad and reached the foreign destination on 13/11/14 at 11.p.m, Whether this day will be treated as day in India or abroad for calculation of 182 days.

Also whether any information is required to be given to Income tax department on becoming the NRI.

Thanks

Replies (2)

Swami Ayyappa Nuli

TAX ADVISOR & CONSULTANT AT G.S.T SUVIDH

1372 Points Joined June 2012

Yes, the day on which NRI entered in India and the day on which he left India to be taken in to consideration for computing residential status of Assessee. In your case as assessee left India on the same day he entered India, 13/11/2014 to be taken as One day for Determination of Residential status. It is to be noted that he need not to stay in India for complete day to consider it for residential status determination purpose.

vinod raina

66 Points Joined June 2010

Thanks

In the second case, are we required to give any intomation to Income Tax department on chage of residential status i.e from Resident to Non resident. How does the ITO satisfy himself about the No. of days of stay in India.