residential status

DEAR HIMANSHU,

RESIDENTIAL STATUS OF DIED ASSESSEE WOULD BE DEPEND UPON THE RESIDENTIAL STATUS OF HIS/HER LEGAL REPRESENTATIVE. THIS HAS BEEN CLARIFIED WITH THE HELP OF SEC 159 OF THE INCOME TAX ACT. AS PER SEC 159(3), LEGAL REPRESENTATIVE SHALL, FOR THE PURPOSE OF THE ACT, IS DEEMED TO BE ASSESSEE UNDER THE INCOME TAX ACT.

THUS NO. OF DAYS, LEGAL REPRESENTATIVE IN INDIA AFTER THE DEALTH OF ASSESSEE IS RELEVANT FOR DETERMINING THE RESIDENTIAL STATUS OF DIED ASSESSEE.

HOPE THIS SOLVES U'R QUERY...

REGARDS,

MANOJ

He will be a Resident and Ordinary resident if he has never gone to foreign.

And if he has gone then verify the other conditions for being NOT ORDINARY RESIDENT

but he is surely a resident.

HI Himanshu,

It is nowhere provided under the Sec 159 that the status of deceased is deemed to be the status of legal representative. Although it is clearly specified that EGAL REPRESENTATIVE SHALL, FOR THE PURPOSE OF THE ACT, IS DEEMED TO BE ASSESSEE UNDER THE INCOME TAX ACT. THUS FOR ALL THE PURPOSE OF  THE ACT AND ALL SECTIONS AND PROVISIONS OF THE ACT WOULD APPLY TO THE LEGAL REPRESENTATIVE AS IF THE INCOME ACCRUES NOT TO THE DECEASED PERSON BUT TO THE LEGAL REPRESENTATIVE. 100% SURE ON THIS ISSUE..

I AM ATTACHING HEREWITH BARE SECTION 159 FOR YOUR PERUSAL.

REGARDS,

MANOJ