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Residential Status

shyam (CA Final Student) (166 Points)

21 December 2010

Kindly tell me the residential stauts of mr. A.

Mr. A seems to me Resident. guide me if i am wrong.

(Mr. A an Indian citizen left India on 22/9/2009 for the first time to work as an Officer of a company in Germany.Determine the residential status of mr. A for the AY 2010-2011 and explain the conditions to be fulfilled for the same under the Income-tax Act 1961.)

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Sunshine (Helping All) (10575 Points)
Replied 21 December 2010

Originally posted by : shyam
	Kindly tell me the residential stauts of mr. A. Mr. A seems to me Resident. guide me if i am wrong. (Mr. A an Indian citizen left India on 22/9/2009 for the first time to work as an Officer of a company in Germany.Determine the residential status of mr. A for the AY 2010-2011 and explain the conditions to be fulfilled for the same under the Income-tax Act 1961.)

As the person has left India for the purpose of employment there is only 1 condition he has to fulfill in order to be a resident ie. he has to be in India for a minimum of 182 days.....

so mr. A has stayed in India till 21/9/09 ie. for174 days,,,so he is not a resident....he is non resident...

regards,

Sneha

1 Like

Sunshine (Helping All) (10575 Points)
Replied 21 December 2010

see for checking whether the person is a resident or not -

in order to be a resident an assesse has to satsify ANY of the 2 conditions-

1.minimum of 182 days in India in the p.y

2.minimum 60 days in India in p.y and minimum 365 days in India in 4 p.y immediately preceeding the p.y

Sunshine (Helping All) (10575 Points)
Replied 21 December 2010

The above rule has certain exceptions in which only the 1st condition has to be satisfied in order to be a resident...they are..

1. in case an assessee goes outside India for the purpose of employment or as a member of crew of Indian ship.

2. in case a person of indian origin comes on a visit to India..

Sunshine (Helping All) (10575 Points)
Replied 21 December 2010

so as per ur question...the assessee leaves the country for employment purpose so he has to satisfy condition 1 fr being a resident ie. minimum 182 days which he doesnt ...so he is a non resident...

CA Manikandan Raghunath ( ) (609 Points)
Replied 21 December 2010

I agree with sneha..

B. Umapathy (student) (405 Points)
Replied 21 December 2010

agree with sneha. this question was asked in PCC Nov'10 Taxation paper.

(Guest)

he is non resident u/s 2(30)

CA Pawan kumar mishra (chartered accountant) (168 Points)
Replied 21 December 2010

if any of assesee who outside india for employment he should be satisfy the condition for qualifying resident that he will be atleast in india for 182 days.or more.

in ur case assessee in india for 174 days so he is NOn resident