VUELVE (CA- Student) (351 Points)
17 November 2010
sumit
(ca)
(25 Points)
Replied 17 November 2010
paper is so difficult nd technical .........
s tax nd vat is so technical im nt happy wid this
Abishek
(Student)
(1108 Points)
Replied 17 November 2010
very surprising to see a lot of questions on Service tax in PCC paper
Whizkid
(student)
(640 Points)
Replied 17 November 2010
@ Vuele
How can he be RNOR in ans 1...?
Its given that "HE left india for the first time in search of employment".. So condition 2 of Section 6(1) wont apply to him.... Only cond 1 ll apply... However his stay is less than 180 dys....
VUELVE
(CA- Student)
(351 Points)
Replied 17 November 2010
Vijeth Kumar C
(CA Final)
(1615 Points)
Replied 19 November 2010
Residential Status
(a) Condition of [Sec 6(1)]
i. An individual must be in India for atleast 182 days during previous year.
Or
ii. An individual must be in India for at least 365 days during 4 years.
And
Atleast 60 days during previous years.
The following are exemption for condition of [Sec 6(1)] ii
a. An Indian citizen leaving India for employment.
b. An Indian citizen leaving India as a crew member.
c. A person of Indian origin @ coming on a visit.
@ A person is deemed to be of Indian origin if he or either of his parents or any of his grandparents was born in Undivided India.
(b) Conditions of [Sec 6(6)]
i. An Individual must be a resident in India for atleast 2 out of 10 previous years immediately preceding previous years.
And
ii. An Individual must be in India for atleast 730 days during 7 previous years preceding previous year.
Also Refer
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
