Dear experts,
My friend is an Indian citizen living in India. He moved abroad in FY 2018-2019.
He left India in May, 2018. His flight departed from India on 12:10 am on May 30, 2019, but the India immigration stamp shows May 29, 2018 as the date of departure (because the immigration check was done a couple of hours before the departure). The foreign immigration stamp shows May 30, 2019 as the day of arrival in the foreign country. I understand that for the purposes of determining if he is a resident or non-resident in FY 2018-2019, he will have to look to Section 6 of the IT Act, 1961. Having reviewed the said section, we are unsure if he fulfills the criteria laid down in Sub section (1) clause (b) regarding 60 days or more in India. Since the stamp on his passport says May 29 as the date of departure, as per that he spent only 59 days in India in that FY. But since his flight departed on May 30, 2019, he spent 60 days (including date of departure in each case). I understand that the date stamped on the passport is 'normally' considered as conclusive proof, but I would be grateful if some of the experts could please share their views on this.
Further, he does fulfill the other criteria of being a resident under the said clause (b), i.e. he spent more than 365 days in India in the 4 preceding FYs. Also, he is not 'not ordinarily resident' in terms of Sub section (6), as he was resident in India in all 10 preceding FYs and he was in India for more than 729 days in 7 preceding FYs.
Thanks in advance.
CAclubindia
