A Doctor left India for abroad first time on Oct 30,2008 for job. After finishing his assignment returned to India for good 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)}.
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Residential status
Replies (1)
Hi
Income Tax Says..
Residence in India.
For the purposes of this Act,—
(1) An individual is said to be resident in India in any previous year, if he—
(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
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