Residential status for ay 2011-2012

Resident but not ordinarily resident.

Resident but not ordinarily resident.

Resident...Previous Year Stay is more than 182 days

Not Ordinarily Resident......Assesse in 2 years out of 10 years immediately preceeding PY should be a resident, from your information (just of 4 years), you are not residet in any of those 4 years(<182 Days).

I have been adviced that my residential status would be Non Resident for Tax purpose as I am working abroad and my visit in the prcceeding four previous yeras is less than 365 days in total

Any comments

Well we have got two conditions to determine the residential status....(either of these should be held true)...

1. In Previous year total stay is 182 days (as in your case)

2. In previous year stay is 60 days and in 4 years out of 10 years preceeding PY, total stay should be 365 (not in your case).

So like i said, either of the above two should be satisfied, you satisfy condition 1 so no doubt your status is resident and not ordinarily resident (not ordinarily as based on my previous reply)

That perception of you being "non resident" is absolutely wrong for the A.Y. 2011 - 12.  It is Resident but not Not ordinarily resident

Thanks a lot for replies.

With these discussions, I presume that I have to file the return as an "Resident" as I am living abroad since only 2006-2007 and for RNOR status one has non resident for atleast 9 years out of 10 years. Please correct me if I am wrong

If I file my return of income as Resident, do I need to show  my Salary for four months which I earned abroad and also paid tax there and  the interest income earned on FCNR for the year during which I am resident  in the Return of Income?

RNOR, Conditions.....Both of the Below must be satisfied.....Again Both must be held true:

1. Must be a resident in 2 years in 10 years preceeding PY

2. Total stay should be 730 days in 7 years preceeding PY

What you said is not correct....9 years thing

Your salary is already taxed outside India and is also not originated in India, so I think you do not need to show it....though am still a student so i maybe wrong at this but am sure its not taxable atleast. And interest on FCNR would be taxfree as you still are RNOR therefore same things you may not show it as it is exempt.

Also i think both the above incomes are exempt and thus you need not show them, you would have to show it if they are deductible and not exempt, but it is not so. So file your ROI without these....Hope it Helped!!!

According to me you are Resident and Ordinarily Resident.

You were in India during 2010-11 more than 182 days. So you are resident.

Form the data provided by you, it is assumed that you have been in India during the whole years from 2000-01 to 2005-06.

So 1st and second additional conditions are satisfied (resident in 7 out of 10 previous years preceeding the year 2010-11 and 1305 days in India during the 7 preceding previous years). 

As you are resident and ordinarily resident, your income eraned anywhere in the world is taxable in India.

vinodaca74 @ gmail.com

Also, we have to go through the DTAA with the country where you have been working, to kn ow any provision favourable to you in this regard. As per the Income Tax Act, you are resident and ordinarily resident.

vinodaca74 @ gmail.com

Thanks for reply. 

could you please clarify the procedure how I can avail the DTAA with regard to Austria? is it not enough that I already paid taxes on my salary abroad? Why I need to show it here again?

Originally posted by : Vinod
	According to me you are Resident and Ordinarily Resident. You were in India during 2010-11 more than 182 days. So you are resident. Form the data provided by you, it is assumed that you have been in India during the whole years from 2000-01 to 2005-06. So 1st and second additional conditions are satisfied (resident in 7 out of 10 previous years preceeding the year 2010-11 and 1305 days in India during the 7 preceding previous years).  As you are resident and ordinarily resident, your income eraned anywhere in the world is taxable in India. vinodaca74 @ gmail.com

Well Mr.Vinodji I think you have taken some previous data about the tax rules, the current tax rule regarding the assessment year 2011-12 and 2012-13 has changed, I believe. The conditions I have already mentioned, and I wold request you to give it a check, I checked my current board material and also the refernces i had....all says the same as i mentioned before.