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

Rnor or nri

Jigu (Student) (21 Points)

09 July 2019

I left India on March 15, 2015. After that never visited India. I stay only in India before 2015.

Q1. I want to file tax return. Which ITR form I have to select ITR 1 or ITR 2 for Assesment Year 2019-20 (before July 31,2019 this year) ?

Q2. I tried to study Indian resident status rules but not able to understand its language. Please guide me which status I have to select while filing this year - NRI or RNOR ?

Q3. I have few fd's interest and tax deducted at sorce, will I get that in my return assuming my total Indian income this year is less than Rs. 50000? Is it advisable to file return at all in my case ?

Please help.

Reply
Follow
Share

2 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 10 July 2019

1. ITR 2

2. NRI

3. In case, refund amount is sizable.

1 Like

Suresh Thiyagarajan (Student) (3986 Points)
Replied 10 July 2019

1. According to sec 6
i) if any person who had not stayed in India for 182 days or more, (or)
ii) had stayed for more than 60 days during the PY and stayed for more than 365 days during the post previous 4 years will be regarded as Residents of India for the purpose of Income Tax Act.
2. Since in your case you don't satisfy either of the conditions, hence you will be treated as Non- Resident during the FY 2018-19 for the purpose of Income Tax Act. To put it more appropriate you will be treated as Non - Resident Indian (NRI).
2. The relevant ITR would be ITR -2 and from FY 2018-19 ITR -1 is applicable only for Residents.
3. It is to be noted that if the income of Individual (Resident or Non-resident) if it does not exceed Rs. 2,50,000 then no need for filing IT return. However, in your case since you have income below basic slab limit, TDS was deducted on the same it shall be claimed by filing IT return. Whatever the amount deducted as TDS can be claimed as a refund.
Please correct me if the above solution has an alternative view.