Residential status less than 150 days

Murali Rotti Sathyanarayana (Manager of Accounts) (165 Points)

07 July 2024  
Hi,

An assessee was in India for FY 2023-24 for 114 days as he was in employment in foreign country for the rest of the period, his income in India during his stay for FY 2023-24 is less than 15 lakhs...Kindly guide from Income tax perspective will he be a resident or non resident of India ?

Also tax deduction was there when he was working abroad in other country from his salary earned outside India