Residential Status determination

Lax Jaspal (34 Points)

16 June 2021  

Dear Sir 

 

I am PSU employee in Delhi. I was posted in EIL Abu Dhabi ( as detailed below)  . I want to know whether I will be Resident or NRI for FY 2020-21.

 

CASE 

I  went to our Abu Dhabi office in July 2019 on 2 year deputation. When I was in Abudhabi my Indian salary was paid in foreign currency and was no income tax was applied. I was NRI for FY 2019-20. 

I returned to India in Jan. 2021 due to illness. I underwent medical treatment (records available ) for 1 month in India and joined Delhi office permanently in Feb.2021.  I spent 83 days in India in the FY 2020-21.

My employer has considered me as Resident and deducted tax for all my Income, throughout the year FY 2020-21.

My Indian income in FY 2020-21 is less than 15 lacs 

I did not return back to Abudhabi . Please help me in ascertaining  my residential status for FY 2020-21 .

Hope you will consider the latest circular dt. 3rd March 2021 from Income tax department also. circular enclosed.

Other facts

1.   I have been in India for more than 365 days in the last 4 years

2.    I have been in India for more than 2 years in the last 10 years.

3. I have been in India for more than 7 years in the last years.