13 October 2013
Dear Sir / Madam, I would like to know if the Arrival Day of a Indian counted for days of stay in INDIA to determine RNOR status. I am asking to clarify for my dad who arrived at 11 pm in the night. Fortunately he has preserved the boarding pass counterfoil and e-ticket showing all details with him as evidence. Can we claim arrival day as stay overseas or out of India Please kindly advise regards Sherryl
13 October 2013
Income tax Act,1961 is silent on this issue. However, the Income tax appellate Tribuanl Mumbai and Bangalore benches have held that arrival date should be excluded and departure date may be included to count the number of days stay in India.
16 October 2013
Mr Warrier, Mr Pallav, Mr Tushar, Thanks for your kind clear reply and prompt response.
One more clarification since we have evidence that my dad had come back very late in the night, we can claim this one day as excluded citing the ITA Mumbai and Bangalore verdicts. What is the procedure? Do I need to attach copy of these rulings while filing the returns claiming the exculsion of day of late arrival? kindly guide me on this. Regards Sherryl
16 October 2013
No need to attach since income tax return has to be filed without annexures. However ,evidence should be kept to produce before the IT authorities if called upon under valid notice.
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