Residential status

Hi Friends,

There is one question regarding residential status of person who leaves India for employment for more than 182 days and come back to India for employment. Than what will be his residential status in that PY?

As per my opinion he will be Non resident as section 6(1) exception condition of 182 or more days (in place of 60 days).

If you all agree with my opinion please reply with any case law reference.

Thanks

CA Saurabh Agrawal

Replies (2)

i think you are right.

Reference: https://www.indiantaxupdates.com/2013/01/29/residential-status-and-incidence-of-tax-on-income-under-income-tax-act-1961/

Any case law reference?

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