My client is Italian citizen, but he spent more than 180 days in India, However is resident in India also. Problem is that his visa is going to expire in January, 2012, Indian embassy want to show Indian tax payment details. He is working with the Italian NGO, He received salary in Italy and paid tax in Italy,Double avoidance agreement is available between India and Italy. Question will be raised that- 1. P/y 2011-12 is not left, how he file return? 2. Should tax should be paid in India also?
Please give me written answer through- Email : ca.rajranjan@gmail.com
06 January 2012
Dear friend as in your case the person is an India resident , since he was more than 182 days in India in previous year. The Indian embassy is right in demanding income tax payment details and in this case it is not necessary to complete the previous year. If a citizen is to leave India in the previous year , the Assessing Officer will assesses his income during the previous year.