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Residential status

Arvind (Article) (150 Points)

05 March 2009

If a foreigner called A has been in india for 180 days during previous year hand as soon as he was living for foreign hw met with a accident and hospitalised for 20days and then gone back to his home country .making total stay in India 200 days.

So he will be resident for the p.y. or extra period of emergency will be excluded for that purpose.

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3 Replies

CA Gandharv Sharma (Financial and Taxation consultant) (514 Points)
Replied 05 March 2009

there is nothing in IT law called extra period of emergency still yet, he wil be resident for that py....

Sayan Kr Mukherjee (student) (102 Points)
Replied 08 March 2009

As per IT Act thr s no prov f emrgncy or sumthn lk ths. I n tht said case he wl b treated as Resident in India. The days he was in foreign country will be deducted.

CA Sakshi (CA Practice) (309 Points)
Replied 08 March 2009

Originally posted by :Arvind
"	If a foreigner called A has been in india for 180 days during previous year hand as soon as he was living for foreign hw met with a accident and hospitalised for 20days and then gone back to his home country .making total stay in India 200 days. So he will be resident for the p.y. or extra period of emergency will be excluded for that purpose.	"

As others said their's no such emergency period relief. However, if he fulfill the other 2 conditions(additional) then he'll be ordinarily resident. But in any case he has fulfilled basic conditionof 180 days so he is resident.