India residential status

1. For FY 2019-20 (returning back in mid October), your stay will be less than 182 days in India. Being left India for employment; (as per the explanation) you will be considered NRI.

Thanks Sir for your kind response. I referred to following text from explanation 1:

Explanation. 1— for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and eighty-two days" had been substituted ;   Please let me know the impact of word 'that year' in this statement

Please let me know the impact of word 'that year' in this statement. Does this condition of 182 days apply only if you leave in the same financial year?


 

In Same Financial Year.

Thanks sir. Based on your response, from 1st March 2019 and returning in 30th October 2019, person would be a resident irrespective of less than 182 days in India.

Is this understanding correct?

Thanks for your time.

Thanks sir.

I am sorry, but I am again requesting for information. Based on your latest response, you mentioned :

In case of an individual, who is a citizen of India and who leaves India in any previous year for the purposes of employment outside India, the condition No. 2 supra (mentioned above) shall not be applicable for the relevant previous year in which he leaves India
 

1. Given I left in March 2019, the condition No. 2 supra would not be applicable for FY 2018-19 - Hope this is correct understanding. 

2. For FY 2019-20, even I am out for employment since March 2019,  the condition No. 2 supra would be applicable for FY 2019-20, YES/NO?. So if I return in Mid October 2019, I would be in India for more than 60 days (and and has been in India for 365 days or more during 4 previous years immediately preceding the relevant previous year) and would be Resident in India, YES/NO? Please correct where I am wrong

3. Essentially, I need to know this:  Given I left in March FY 18-19,  when would I be Non resident  for FY19-20 without being out of India till March 31 2020? If I am in India for less than 60 days in FY19-20 (return by Mid Feb 2020), would I be Non resident?

Don't mix up days of different Financial Years.

Clarify your status Employment or jobless.....

The criteria changes with these parameters....

Sir, I left India for Employment and current status is Employment. I plan to return to India. So wanted to know when would I be termed as NRI for taxation. Return in October 2019 or February 2020?

Oct 2019.

Thanks Sir. OCT 2019 even if I left in the previous financial year FY'18-19 on 15th March 2019?

For Income tax act, Financial year is applicable and not Calendar year. So your days will be counted from 1st April...

Thank you so much sir for taking out time. 

1. Please help how can we use this calculator: https://www.incometaxindia.gov.in/Pages/tools/residential-status-calculator.aspx

My departure date from India was March 10, 2019 and arrival date October 20, 2019. It am unable to use it.

2. While going through Google, I found this article: https://www.rashminsanghvi.com/downloads/taxation/international-taxation/Residence-under-FEMA-and-Income-tax.H T M L

Please review content under   4.3.3 “Year” in which person leaves for employment:

I am not sure about the authenticity of this content. Please let me know your view on this.