17 June 2009
If a person leaves from USA on 31 Jan 2009 and reaches in India on 1 Feb 2009, how many days would be counted for his residential status in india if he comes to after 3 years i.e.59 days or 60 days (as per his passport, he comes to india on 1st).
In this case, he was not in india for 182 days or more in FY 2008-09 as per Ist condition of residential status. but he was in india for more than 365 days in the 4 years immediately preceding the PY i.e.FY 2008-09 for 2nd condition.