US Citizen living in India and questions related to RNOR

You say athat you are a citizen of the United States. Can you please furnish the number of days you had stayed in India during the period .4.2009 to 31.3.2010, which is matrerial to determine your residential status.. The return for the period ended 31.3.2010 is due to be filed on or before 31.7.2010. However, it can also be filed any time before 31.3.2011. If you file the return within the normal time, you are entitled to file a revised return under serction 139(5) to correct any omission or commission. If you file the return within the extended time under section 139(4), you are not entitled to file a revised return.

UNDER INDIAN INCOME TAX ACT, CITIZENSHIP IS NOT AN CRITERIA FOR TAXABILITY OF INCOME. TAXABILITY DEPENDS UNPON U'R RESIDENTIAL STATUS. SO FIRST U HAVE TO DETERMINE WHETHER DURING 01.04.09 TO 31.03.10, WHETHER U R RESIDENT. IF YES, NEXT U HAVE TO FIND OUT WHETHER, U R "ROR OR RNOR". IF U R RNOR DURING , 01.04.09 TO 31.03.10. INCOME ACCRUED AND RECEIVED OUTSIDE INDIA WOULD NOT GET TAXABLE IN INDIA. FURTHER, THERE IS NO NECESSITY TO DISCLOSE THIS IN YOUR ITR-2 AS IT IS NOT TAXABLE AT ALL IN INDIA.

WITH REGARD TOU'R LAST YEAR RETURN FOR FY 2008-2009, U STILL CAN FILED REVISED RETURN UNDER SECTION 139(5) OF THE INCOME TAX ACT OR OR BEFORE 31.03.2011 I.E WITHIN ONE YEAR FROM THE END OF ASSESSMENT YEAR OR BEFORE THE COMPLETION OF ASSESSMENT WHICHEVER IS EARLIER.

REGARDS,

MANOJ