My son was doing Master's from Georgia tech Atlanta. He came to India to meet me and his grandmother aged 90+ on 12 Mar 2020. He got struck due to Covid and was able to finally fly back on 05 Aug 2020. On completion of his Master's he came back to India on 14th Dec 2020 and flew back on 24th Feb 2021 to join Job on 01st Mar 2021. Thus he spent more than 182 days in India during FY 2020-21 but this was due to Covid and cancellation of his flights some 4-5 times. I read since he was a student he is NRI. I also read since he stayed more than 182 days he is resident. What is his status ?
He was getting stipend from college as Teaching assistant for Aug, SEP, Oct, Nov and part of Dec 2020.
He also got stipend for internship (offline) where he was paid stipend in his foreign bank account but last 15 days the company paid stipend in his Indian bank account and deducted tax.
From 01st March 2021 till 31st March 2021 he got salary in USA bank account.
He filed his tax return ( Jan 2020 to Dec 2020 ) and got state refund while federal refund is pending.
My question is what is his status ? As a student NRI or Resident. Which ITR to use.
CAclubindia
