Few Expatriate came to India in the month of Apr 2019 for Internship purpose. In India company has deducted and paid TDS on their salary income. Now they will leave from India in April 2020. Kindly provide clarification that whether they have to file Income tax returns or not?
02 March 2020
They will be required to file their return in India as these are Resident but not ordinarily resident in India for the Assessment Year 2020-21. They may apply to the AO for assessing the income of the month of April 2020 also.
CAclubindia
