shiksha soni (accountant) (149 Points)
23 July 2013Hi
I was in India in p/y 2012-13 till 11th september 2012. Which makes total 164 days which is less than 182 days.
but i have been in India for 60 days or more and was resident in preeceding 4 yrs. Then I left to US for employment.
Since then I am in US.
Please help me to determine my residential status.
CA ADITYA SHARMA
(CA IN PRACTICE )
(16719 Points)
Replied 23 July 2013
in case indian citizen goes abroad for the purpose of employement then 60 days condition is not to be seen. hence only 182 days condition is available.
CA ADITYA SHARMA
(CA IN PRACTICE )
(16719 Points)
Replied 23 July 2013
your residential status is non resident
Chinnu Raj
(CA Final Student B.Com)
(1067 Points)
Replied 23 July 2013
My dear friend.Generally there will be two conditions for the Individual which says his resiential status.In addition to those there will be the other 2 additional conditions which you know well.But the condition 1 which says about 182 days should only be considered in the following 3 situations.{doesn't mean to exclude in other situations}
1. Indian citizen leaving India for the purpose of employment outside India.
2. Indian citizen leaving India as a member of the crew of an Indian ship.
3. Indian citizen or Indian origin visiting India during the previous year.
In the above 3 situations only 182days condition must be satisfied.As your query is 1st situation which is mentioned above you have to see only the 182days condition.
Hence the condition doesnt satisfy, you will be a non-resident.
Chinnu Raj
(CA Final Student B.Com)
(1067 Points)
Replied 24 July 2013
Thank you Shiksha for raising the query................
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