Taxation doubt

Pls tell whether Mrs.Geetha in the following case is a resident ordinarily resident/resident not ordinarily resident or non-resident.....

 

This is "A PART OF" IPCC Nov 2014 question paper :

 

Mrs.Geetha is settled in Malaysia since 1984 and visits India "FOR A MONTH EVERY YEAR"

 

What is Mrs.Geetha's redidential status?

Replies (8)
Non resident ...its pretty straight forward i guess..wat r ur views.?

Non Resident

Not ordinarily resident is another view which may be wrong.The definition in the section for NOT ORDINARILY RESIDENT:

 

IF SUCH INDIVIDUAL HAS BEEN A NON-RESIDENT IN 9 OUT OF 1O PREVIOUS YEARS PRECEDING THE RELEVANT PREVIOUS YEAR

 

OR

 

IF SUCH INDIVIDUAL HAS BEEN IN INDIA FOR 729 DAYS OR LESS IN THE LAST 7 PREVIOUS YEARS PRECEDING THE RELEVANT PREVIOUS YEAR.

 

For RNOR,one basic condition and atleast one of the 2 conditions(mentioned in colour above) must be fulfilled.

But she's a person of Indian origin.So she's an exception to basic conditions.

 

I maybe wrong too.Kindly correct me friends!

 

Still when one is of indian origin he/she should visit for atleast 60 days...but she is visiting only for 30days

I do agee with Akshat.

Good point bro...but that condition(of 60 days) wont apply for a person of indian origin...its mentioned in the practice manual that the exceptions to the 60 day condition are 2:

 

A person of indian origin

 

and

 

A person of a crew member of an indian ship...

 

HERE GEETHA IS A PERSON OF INDIAN ORIGIN right bro???

 

So she is not under compulsion to fulfill the 2nd basic condition of 60days thing...

 

Am i right??

Varun you are getting confused. Interpretation of that exception means that if you are poi then you will be deemed resident only when you stay in India for more than 182 days thats why the straight forward answer to your question is non resident.

Well ok you are a pro...i accept ur view.

I'll wait for suggested answers anyway and its a shame i lost easy 8 marks!

Thanx anyway bro

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