Dears
My sister son went to spain for studies in Sept 2022 , he was a resident for IT purpose in AY 2023 24 .
He visited India in FY 2023 24 for 10 days , but was in need of a medical surgery and he has to stay for 65 days , to recover from the medical issues . Then he went back to spain , He is a resident in AY 2024 25 due to the 60 day rule . But he was compelled to stay due to medical grounds and hence was in india for more than 60 days . Can he claim the exemption in residential status and treated as a non resident , under the rule of extention of stay upto 120 days , for visiting indians .
Kindly advice
Raju
CAclubindia
