If a person dies on 30th April 2010 and in the preceding year he was Resident. What will be the residential status for the current year?
CA Gaurav Choradia (Relationship Manager ) (418 Points)
19 May 2010If a person dies on 30th April 2010 and in the preceding year he was Resident. What will be the residential status for the current year?
rahul
(student)
(151 Points)
Replied 19 May 2010
Under section 6(1) an individual is said to be resident in India in any previous year, if he satisfies at least one of the following basic conditions—
Basic condition (a) He is in India in the previous year for a period of 182 days or more
Basic condition (b) He is in India for a period of 60 days or more during the previous
year and 365 days or more during 4 years immediately preceding
the previous year
NOTE: condition (b) is not for the persons who r of indian origin.
in ur case person is not resident in India as he does not satisfy any condition.
CA Shiv
(Business Controller)
(2987 Points)
Replied 19 May 2010
please give details about the previous year also....
definatley chances are high of being resident.....still need clarification for the previous years.
C.Balaji
(Learner)
(1867 Points)
Replied 19 May 2010
Acc. to me he should be treated as Non Resident....
Basic condition (a) not satisfied....
C.Balaji
(Learner)
(1867 Points)
Replied 20 May 2010
Dear Punit GoSwaMi...
On what basis he is Resident..... Please explain..
CA Shiv
(Business Controller)
(2987 Points)
Replied 20 May 2010
Dear balaji,
You can see the question is incomplete... And if you think the question is complete, than we can treat him as a resident in previous years and so Condition B is satisfied...
So he is resident.....
rahul
(student)
(151 Points)
Replied 20 May 2010
| Originally posted by : CA Shivang | ||
 |
Dear balaji, You can see the question is incomplete... And if you think the question is complete, than we can treat him as a resident in previous years and so Condition B is satisfied... So he is resident..... |
 |
dear shivang can u eplain me how is he satisfy condition (b), on what basis u can say that was in India for 365 days or more during 4 years immediately preceding
the previous year.
CA Shiv
(Business Controller)
(2987 Points)
Replied 20 May 2010
Rahul i do agree to you as he died in month of April.... SEE the case now:
1. IF he has earned any income in India in month of April, than he will be taxed in India only.. No doubt in It.
2. Also he was resident in India till now and was not abroad than its better to consider him as resident only......
3. Normallly this rule applies to the person who is going abroad and not whether he is alive or dead... ( in a lay mans language.). I am going out of Act but its the interpretation as per my belief.
CA Amit Kumar Khaitan
(Research Analyst)
(360 Points)
Replied 20 May 2010
He was resident in preceeding PY
In this year he deceases 30 days into the PY..
For the assessee, the PY ends on 30th April itself..section 6 should have limited application ........yet i am not that clear as to which section will decide the status
CA Amit Kumar Khaitan
(Research Analyst)
(360 Points)
Replied 20 May 2010
non resident would mean a person living mostly outside India... (in simple terms)
so if he is not outside India either...., there is no question of treating him as non resident in this case.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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