@ Ms. Shilpa Gangadkar A person would be a RESIDENT of India for income tax purposes if-
He/She is in India for 182 days or more during the financial year. OR.. If he/she is in India for at least 365 days during the 4 years preceding that year AND at least 60 days in that year.
Assumed second condition not satisfied So, we have to check first condition..182 days..
and that's subjective/having two view...(if both days inclusive than its 182 days)..but timing also matters... Specially in your case, as a person has great timing. but how you decided this timing..?
@ Sagar patel It is one of the examples given in my tuition study material. One of the notes in ICAI study material mentions "For the purpose of counting the no. of days stayed in India, both the date of department and as well as the date of arrival are considered to be in India. " But solution given in my tuition material is.. case 1 : If the timing of arrival and departure is maitained - Non Resident ( since he has stayed in India for 180 days in PY 16-17 and no. of days stayed in earlier years is not given) Case 2 : If data is not maintained - Resident ( since he has stayed in India for 182 days)
I am confused because they haven't mentioned anything about arrival and departure timing in ICAI study material.)
Because its not mentioned in Act. or this "For the purpose of counting the no. of days stayed in India, both the date of department and as well as the date of arrival are considered to be in India" is also not mentioned in Act but it's based on judgement/clarification, if any
Practically, case can be based on reasonableness of timing, means in your case based on reasonableness timing it can be 180 days.its depends upon case to case basis
Theoretically, in exam it will not give time, and if given than You can give note to your Answer as mentioned by you in case 1 and case 2.
As per the provisions of Income tax act and the rules made there under ...while calculating period of stay for assessing the residential status of individual it is clearly stated that Day of arrival and day of departure needs to be counted as period of stay in india. here in the above example...
month. period of stay aug. 8 sep. 30 Oct. 31 Nov. 30 Dec. 31 Jan. 31 Feb. 22
total. 183 days since his pos > 182 in py he is resident.
CAclubindia
