Residential status under income tax

Dear All,

I need an urgent help relating to taxation issue:

An employee is working in a Company, he is leaving the company & India for a job outside India on permanent basis in first week of October.

This person was out of India from April 1 to April 13th during the same financial year, i.e., 2011-12

Now I need to know the residential status of this person. And also, TDS related implication on his salary for tax to be deducted from his salary.

Awaiting your quick response!

Please while replying also, comment about TDS calculation.

thanks!

Suyogya

Replies (7)

you need to count exact days when he left from India. if the total stay in no. of days in India are 182 or more than he is said to be resident for that previous year otherwise he is non-resident.

in your case i think total stay in India is less than 182 days so he is non-resident.

If the assessee is leaving India before 12th Oct,2011 then he is Non Resident for the F.Y 2011-2012.

In your case, the period of living in India is less than 182 days, so your client's residential status is non resident. The tds provisions will be applicable as in the case of NON Resident.

Agree with All

If ASSSSEE RESIDE LESS THAN 182 DAYS IN PREVIOUS YEAR,THEN HE IS "NON RESIDENT"

SO IN THAT CASE NO QUESTION OF TAX ARISE IN INDIA....

NO TDS....

AS PER YIUR CASE,HE RESIDE LESS THAN 182 DAYS IN PREVIOUS YEAR 2011-12

SO NON RESIDENT..

his total stay in india is less than 182 days.so he is not resident.he falls under exception case of section 6(1).

he is non-resident, as he resides in india for 170 days [i.e., less than 182 days]..... and no TDS......

i assumed that assesse leaves india on OCT-1

:)

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