In case of a person employed for 3.5 months in India and remaining 8.5 months employed abroad, what status category he/she should mention in IT returns. NRI or Not ordinarily residemt.
J T Mahavar (Consultant) (97 Points)
05 July 2014In case of a person employed for 3.5 months in India and remaining 8.5 months employed abroad, what status category he/she should mention in IT returns. NRI or Not ordinarily residemt.
Varun
(fff)
(23 Points)
Replied 05 July 2014
Facts: He/She is in india More than 60 days but less that 182 days in the Previous year
1) if he/she stayed in India for 365 days or more during the four preceding years preceeding the previous year, the his/her status is Resident.
Further A person is an RNOR if he meets either of these two conditions: -He/she has been non-resident in India, that is, an NRI, in nine out of the ten previous years preceding that year, or -He/she has, during the seven previous years preceding that year, been in India for a period of 729 days or less
if any of above conditions are not satisfied, then he/she is R-OR.
2) If he/she stayed in India for less than 365 days during the four preceding years preceeding the previous year, the his/her status is Non-Resident.
Stay in India for the above criteria may be continuous or intermitten
sharath
(i)
(188 Points)
Replied 05 July 2014
Non resident indian, because he is in india for less than 182 days.
Residentail status of an individual section 6(1).
Exception to Section 6(1), the period of 60 days is substituted by 182 days in the case of an individual being an Indian citizen, leaves India during the pervious year for employment outside india.
Conclution : S/He will be Non Resident of India
CAclubindia
