05 March 2021
I went to the Abu Dhabi office of my company ( Head office at Delhi ) in July 2019. I returned temporarily in Jan. 2021 and joined Delhi office. I spent 83 days in India in the FY 2020-21. Now, again I will be going back to Abudhabi office ( under same visa ) in June 2021 for a short period.
Will my trip to India in Jan.2021 be considered as a visit ? The year of return in this case will be FY 2020-21 or FY 2021-22 ? If so , my residential status for FY 2020-21 be considered as NRI ?
16 March 2021
Sir, Thank you very much. If in case If I don't go to Abudhabi in June 2021 and visa expires in July 2021. What will my residency for FY 2020-21 in this condition ?
17 March 2021
Since you are out of India for employment you have to stay in India for 182 days or more to be resident under Income tax. So, for FY 2020-21 you are NRI.
Further his period of 182 days have been reduced to 120 days or more for individuals whose total income is more than Rs. 15 Lacs excluding the foreign sources income.
You expiry of VISA will not matter for the residential status of FY 2020-21.
17 March 2021
@Spurto consultancy, Thank you and sorry to bother you. In the year of return to India, there is a clause which says that person should not stay in India for more than 60 days. In the year of my return to India, I have stayed 83 days ( more than 60 days ) in India. Also, I have joined my Delhi office in the year of return (which means it cannot be considered as Visit ?) . Please re analyse from this perspective. Thank you.
17 March 2021
According to our opinion, if you have joined the Delhi Office for a longer time and expected to stay more then the clause of visit might not be applicable on you. It can be seen that you have been posted to Delhi Office.
But please ensure if your stay is more than 60 days in current FY. Whether your stay was more than 365 days in the immediately preceding 4 FY?
If the answer is yes to both the questions then you can be considered as resident.
23 March 2021
@Mr.Seetharaman Sir, sorry to bother you. In the year of return to India, there is a clause which says that person should not stay in India for more than 60 days. In the year of my return to India, I have stayed 83 days ( more than 60 days ) in India. Also, I have joined my Delhi office in the year of return (which means it cannot be considered as Visit ?) . Please throw light.
24 March 2021
Sir, My employer is not considering this as a visit and hence considering me as Resident of India for FY 2020-21. Employer will be issuing Form 16 and Form 26AS accordingly. Is it still possible to file my ITR claiming it as a visit and hence residential status as NRI.
25 March 2021
Sir, as I understand from Clause 6 of IT Act, The 60 days rule becomes 182 days if one has gone abroad on employment in the previous year i.e. FY 2020-21. But I had left India in FY 2019-20.