LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Residential status in case of marriage

08 May 2019

An assessee is a Resident Indian for all his life. Now, he is getting married to a US citizen and leaving India on 17th May 2019 for good. Currently, he does not have a employment or job in the US but eventually, he will work in the US ( Hopefully within FY 2019-20).

Therefore, what will be his tax status for FY 2019-20, AY 2020-21.

Any help would be appreciated.

Reply
Follow
Share

5 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 08 May 2019

He will be US citizen....

& for Indian IT act.... NRI...

CA Rajiv Poddar (k) (65 Points)
Replied 08 May 2019

What if he returns for a visit to India for 30 days in FY 2019-20. So, his total stay in India for FY 2019-20 is greater than 60 days, and he is in India for more than 365 days in the preceding for 4 years.

Still NRI?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 08 May 2019

Consider citizen of other country visiting India... and apply conditions then...

CA Rajiv Poddar (k) (65 Points)
Replied 08 May 2019

He will not be a US citizen immediately upon marriage. So, he is still Indian citizen with Indian Passport. So, foreign citizen?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 11 May 2019

Yes, he will be NRI as per FEMA act.

As for IT act, if he gets job (employment) he will be NRI. (second condition satisfied)

If he doesn't get job for next 10 month altogether, he will be ROR, but in that case he doesn't loose anything, because no foreign income to be taxed in India!!

1 Like