Ashish Khillan (Gaining knowledge) (1039 Points)
16 September 2018
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177736 Points)
Replied 16 September 2018
Residential status (for ITR) depends upon his stay in India, in particular FY.
Yes, he can file ITR for any of his status..... as ROR or RNOR or NRI ...
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177736 Points)
Replied 16 September 2018
Residential status (for ITR) depends upon his number of days stayed in India, in particular FY. Yes, he can file ITR for any of his status..... as ROR or RNOR or NRI ...
Ashwin Kumar
(1234 Points)
Replied 16 September 2018
from you query i have assumed that a person has been staying in dubai for 10 continuos years and has now returned to india.
1) can he file ITR?
Yes, he can.
2) registration will be under resident or non resident?
It will be under Non-Resident.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177736 Points)
Replied 16 September 2018
A person is said to be resident in India if he satisfies at least one of the following conditions-
(i) he is in India for a period of 182 days or more in the year
(ii) he is in India for a period of 60 days or more during the year and 365 days or more during the four years immediately preceding the previous year.
The aforesaid period of 60 days is extended to 182 days in case of an Indian citizen who leaves India during the year for the purpose of employment outside India or an Indian citizen who leaves India during the year as a member of the crew of an Indian ship. For this purpose the requirement is leaving India for purposes of employment ( the employment may be in India or may be outside India).
The aforesaid period of 60 days is extended to 182 days also if Indian citizen or a person of Indian origin comes to a visit in India. A person is deemed to be of Indian origin if he, or either of his parents or any of his grand parents, was born in undivided India.
If a person doesn’t satisfies any of the above two conditions then he is non resident.
A resident individual is treated as Resident and ordinarily resident in India if he satisfies condition of resident as stated above and also satisfies both of the following conditions-
(i) he has been resident in India in at least 2 out of 10 years immediately preceding the relevant year
(ii) he has been in India for a period of 730 days or more during 7 years immediately preceding the relevant year.
The person who doesn’t satisfies both of the above conditions is a resident but not ordinarily resident.
Ashwin Kumar
(1234 Points)
Replied 16 September 2018
No more to say. Totally accepted with Dhirajlal sir :-)
Ashish Khillan
(Gaining knowledge)
(1039 Points)
Replied 09 October 2018
Ashwin Kumar
(1234 Points)
Replied 09 October 2018
If he has stayed in india for the py 2017-18 then he will be treated as resident but not ordinarily resident for that year since he does not comply with the cumpolsory criteria.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177736 Points)
Replied 10 October 2018
To determine whether he is resident in FY 2017-18.......
(1) first condition of stay in India for at least 182 days in the year do not satisfy.
(2) He stays in India for more than 60 days in the relevant year, so first check whether he had stayed in India for 365 days or more in preceeding 4 years???
If no, he turns out to be NRI......
CAclubindia
