10 December 2010
hello seniors please help me in understanding intention in words "employment outside india" used in calculating residential status of individual?
11 December 2010
What difficulty r u facing in this statement??? It simply says that whosoever person, with indian citizenship, if goes abroad for employment, i.e to get job or to do business, is considered as NRI...
11 December 2010
I know if an indian citizen gets offer letter from foriegn company(say) and terms of agreement say that he will be working outside india then if he goes during PY he will be under explanation (a)to sec 6(1).
1)"to get job" - does that mean he need to be unemployed? .but in British gas india p ltd 2006 AAR it is well established that person need not be unemployed.
2)i want to know what will be situation when when one group co. or subsidiary co. deputes its emplyoyee in outside india group co. or holdong.and employee still remain on its payroll.if he goes does that mean he is going for employment ?
3)"to do business"-there are two situations one when he goes for setting up business.then we will consider it as going outside for employment as decided in westall richardson v roulson 1954.But what if goes in later years to maintain business business there?