28 April 2010
a person went outside india during the year 2008-09 for employment and get remuneration from company per month, he transfer amount to india as per the need of his family. during that year 08-09 he was in india from 1.4.08 to 31.05.08. Whether he liable to pay tax in india, on his income earned outside india or amount which he had transferred to india? what will be his residential status?
29 April 2010
As per Section 6 (1) An individual is said to be resident in India in any previous year, if he satisfy at least one of two basic condition: 1 - he mus be in India at least 182 days or, 2- He is in india 60 days or more during previous year and 365 days or more during 4 years immediately preceding the previous year.
However for becoming resident and ordinary he has to satisfy two additional condition (sec 6(6): 1- He has been resident in India in at least 2 year our of 10 previous year and 2- He has in India for a period of 730 days or more in during 7 years immediately preceding the relevant previous years.
In the light of above provision the person resided 61 days in India during previous year However he has satisfied the additional condition or not can not say due to absence of information.
04 May 2010
Based on the above conditions defined in sec 6(6) it was found that the person is non-resident. Now the question is can he file his return of income in india?