17 March 2009
A citizen of India leaving Indian for the purpose of employment on 24.04.2007 and finally coming back to India on 05.12.2008. what will be his residential status for the A.Y. 2009-10?
17 March 2009
in this case Basic Condition 2 is not applicable, so we have to check only first one. Therefore he is NON - Resident (8 + 27 + 31+ 28 + 31) i.e less then 180 Days (Section of Income Tax)
18 March 2009
Assessee is in India for more than 60 days in the F.Y 2008-09 and hence residential status for the A.Y 2009-10 is Resident & Ordinarily resident by virtue of section 6(1)(c) of the Income tax Act,1961,