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Resident status

15 April 2019

Hello Members,

I have a query regarding my residency status for filing of returns for AY 2019-20. I was working in India till Aug 31 2018. Then I shifted abroad(Netherlands) for new job.

I was residing in India till the said date and never been outside.

Since September 10th 2018, I am not in India.

My previous employer had deducted TDS till Aug 31st and I have a full and final statement indicating tax paid from Apr 1 till Aug 31. I had also provided investment proofs for those which I had made in the above period and also Rent receipts. Those were considered while calculating tax by my emplyere

I have the following queries

1. Will I be considered an NRI and if yes Which ITR form do I use for filing of returns

2. Am I eligible for any tax refund

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3 Replies

Chhalani and Associates (CA - www.cachhalani.com) (142 Points)
Replied 15 April 2019

No you will not be considered as NRI FY 2017-18. If your employer has already considered tax investments and Rent receipts, it is unlikely you will be eligible for any refund. However, would suggest that you show your tax details to a professional and get a final check done.

Abhilash R Nair (NRI) (3 Points)
Replied 16 April 2019

My query concerns FY2018-19 (AY 2019-20).

Will I be considered NRI for above financial year? Because i was in India for less than 182 days

CA. Kasi Reddy Nallappa Reddy (Chartered Accountant) (153 Points)
Replied 16 April 2019

As per the provided information, you have stayed in India 153 days during the previous year 2018-19, therefore you have not satisfied the conditions specified in section 6(1) of the Income Tax Act'1961. Even you are non-resident for the PY 2018-19, you would be liable for taxes in India for the amount accrue or arise or deemed to be accrue or arise.

Conclusion: Amount earned for the period 1.4.2018 to 31.08.2018, shall be considered as Income accrued in India, hence you are liable pay taxes on the same. However, if any taxes already deducted by the employer and which is more the your tax liability you would be eligible for refund.

As you have only salary Income, you can file ITR 1 for FY 2018-19.