Tax return for students going abroad for study

Sundara Rajan (GM) (36 Points)

19 September 2021  

One of my friend's daughter who was working in India for sometime and filing her return as Resident had gone abroad for studies since December 2019. For AY 21-22 (FY 20-21) she is not  in India for more than 182 days in the previous year. As she has gone for studies, she may not be earning there. But if Non-Resident category is selected, it is asking for Tax Identification number and no such number is given to her.

How to file the return and in what capacity Resident / Non-Resident