Return filling as per income tax act

If any Indian going abroad for 2-3 years for employment and his residential status is NRI for those 2-3 years. As he is Non Resident his salary income is not taxable. Now my question is whether the individual is required to file his ITR in India.
Replies (3)

Yes, if  he earns any income from india and which exceeds the basic exemption limit as per income tax act

If that person don't have any other income arising or accruing in india, no need to file return in india.

However it is better to file NIL return in india to escape from any scrutiny proceedings or to use as proof for getting VISA etc.

Hi Raushan,

As stated, since the assessee's residential status as per Indian Income Tax Act is non resident, he is not required to file ITR in India provided he does not earn any sort of income from India. By earning i mean acruing , arising in India & deemed to acrue, arise in India.

 

Regards

CA Shivani Mittal

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