Residential Status

1)  He  is  resident  Indian  for the  Income  Tax  purpose  because  he stayed  in India  182 days  ( form 1/1/2019 to 1/6/2019)  

To be a resident these conditions must be satisfied.

1...His stay in India must be 182 days or more in FY.
2..In the preceding 4 Py he must be stayed for more than 360 days and in the relevent FY his stay must be 60days...

if he is going for the employment purpose then he must be in India for 182 days...
but however for the FY 20-21 the period reduced to 120 days or more if his total income exceeds (other than foreign sources)15 lakh

A taxpayer would qualify as a resident of India if he satisfies one of the following 2 conditions :

1. Stay in India for a year is 182 days or more or

2. Stay in India for the immediately 4 preceding years is 365 days or more and 60 days or more in the relevant financial year

In the event an individual who is a citizen of India leaves India for employment during an FY, he will qualify as a resident of India only if he stays in India for 182 days or more.

So her stay in India for FY 2019-20 is 62 days ( 1 April to 2 June) and more than 365 days during previous 4 years. She satisfies the one of the condition above. She is resident for FY 2019-20 and so her income earned both in India and Germany would be taxable.

Whether DTAA is applicable?

Are  we having  DTAA  with  GERMANY ? 

I think we have dtaa with german

You have to confirm and  make sure that   DTAA  with Germany . 

Hi,

Yes, India has DTAA entered with Germany. Please find enclosed the link.

https://www.incometaxindia.gov.in/pages/international-taxation/dtaa.aspx