Nri status

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Sir,

One of my client was in India for 62 days in F.Y. 2017-18 and was in India for 460 days in India precedding 4 years to F.Y. 2016-17. He went for BUSINESS purpose.

My question is whether he is NRI or not? As he was not in India for 182 days in F.Y. 2017-18 and he went abroad for BUSINESS PURPOSE. 

Replies (3)
Sir,
Even the assesse was not in India for 182 days, he will be resident if he satisfies these conditions:
If the assessee is in India for 60 days in the PY and 365 days in 4 years immediately proceeding the PY.
It seems from the details your client is a Resident for the FY 2017-18.

Regards.
Based on the given information, he satisfied one of the basic condition as specified in section 6.
hence he is a resident in india for the FY 2017-18.

Sir,

My doubt is as he went for BUSINESS, only 182 day's condition will apply or we have to go for the 2nd condition of 60 days and 365 days in priceeding 4 years?

One of my collegue says that person may go for employment or BUSINESS only 182 days condition shall apply and not  60 days and 365 days in priceeding 4 years.

Please clarify.

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