Residential status

Tax queries 817 views 5 replies

A Doctor left India for abroad first time on Oct 30,2008  for job. After finishing his assignment returned to India on 30.11.2010 (During the period of his stay abroad he has not visited India). Please let me know his residential status for the PY 31.03.2011 (AY 2011-2012). In View of the provisions contained in { Explanation (a) to Section 6(1)(c)}.

Replies (5)

His Residential status is ORDINARY Resident...............

 

As per Act:   

 

"An individual is said to be a resident in India if he fulfils any of the following two conditions:

 

If he is present in India for a period of 182 days or more in that tax year

 

OR

 

If he is present in India for a period of 60 days or more during the relevant tax year and at least 365 days or more during the four preceding tax years."

 

 

So, As in P.Y 2010-11 , Doctor stay in India for 121 Days i.e. frm 1st April to  30 Nov 2010  so , he satisfy the second condition of staying 60 days or more in P.Y  and he also stay 365 days or more during the four preceding relevant  previous year........... So his Residential status is Ordinary Resident.

yes, i totally agree wid anamika, the doctor said to be RESIDENT & ORDINARILY RESIDENT....

He is a non resident as there is an exception tu the rule 2 above wich says "in case the person leaves INdia for employment purpose the words sixty days is to be read as 180 days"

 

Keeping this in mind he is a non resident

Hi Income Tax Says.. Residence in India. 546. For the purposes of this Act,โ€” (1) An individual is said to be resident in India in any previous year, if heโ€” (a) is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more ; or (b) 55[* * *] (c) having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year. In the year 2010-2011 physical stay in India is 1.12.10 to 31.3.11 i.e. 121 days. For the year 2007-2010 physical stay in India will be more than 365 days since he has left India for the firts time. Hence he is Resident in India in Previous Year 2010-11. Rgds//Vaibhav
Originally posted by : sumit

He is a non resident as there is an exception tu the rule 2 above wich says "in case the person leaves INdia for employment purpose the words sixty days is to be read as 180 days"

 

Keeping this in mind he is a non resident

 

As per the Rule of Exception:

 

Section 174 - "Person living India and he/she has no present intention of returning to India "

 

If a person is leaving India for PERMANENTLY  4 doing Job or having no intention to return back then dis exception is applicable ........... So in dis case, Doctor is not leaving  Permanently, and he had return back aftr his project completion....so He is an Ordinary Resident.....


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