Does total number of days stayed in india counted algo?

This query is : Resolved

nikky (Querist)
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14 July 2019 I had a flight at 2 A.M on 2nd November in morning from Banglaore to Australia.

I checked in and got stamping on my passport before 12 in night (which is a day before 1st November)

So to calculate the number of days i stayed in India will include 2nd November or not?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 July 2019 2nd November will not be included.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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14 July 2019 * Both the day of entry and the day of departure should be treated as the day
of stay in India 225 ITR 462 (AAR)

* Only 2 hrs In India on November 2, hence that day will not be included as stayed in India per ITAT decisions.

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