Ad Free CAclubindia and Daily Updates on your Mobile. Subscribe Now!

Taxability for NRI

06 December 2019

Sir/Mam
My cousin currently in USA ,he left India on 21-9-2019 working for INFOSYS company and he may come by 31-3-2020 if the project prolong he stays there.. in between he wants to come for 10 days...
Que: as he stays there for more than 180 days does he taxable if taxable at what rate ???
kindly reply

Reply
Follow
Share

6 Replies

Hemangi Bhuva (92 Points)
Replied 06 December 2019

He stays here more than 182 days
than he liable for tax to resident in india more than 182 days.

Upgrade to CAclubindia Pro. Subscribe Now!

Kapadia Pravin (17259 Points)
Replied 06 December 2019

If stay in India is exceeding 182 days , your cousin becomes Resident Indian for tax purposes and like any individual he is taxable on his global income at applicable tax slabs.

Of course he will get DTAA relief for income tax he paid in USA .

sabyasachi mukherjee (27574 Points)
Replied 06 December 2019

@ Shaikh
your cousin is taxable if he stays more than 182 days during the previous year in india. Sec 6 (1)
he is taxable at the pescribed rates as applicable for a resident individual in india.
He will get some DTAA RELIEF..

Kapadia Pravin (17259 Points)
Replied 06 December 2019

@ Hannan

To save from Resident status, he should cut short his 10 days stay by 3-4 days .

HANNAN SHAIK (291 Points)
Replied 06 December 2019

Thanks for reply @ Sabyasachi @ Pravin @ Hemangi but my actual question is He Stays more than 180 days in USA by the time he come back to India. TAXABILITY for A.Y 20-21??

Upgrade to CAclubindia Pro. Subscribe Now!

Kapadia Pravin (17259 Points)
Replied 06 December 2019

@ Hannan

a) Please calculate no. of days from - 1-4-2019 to 20-9-2019

b) calculate No of days comes back to India after 21-9-2019

Do ...... a + b

If it exceeds 182 days then your cousin has to pay tax on global income .

He will of course get DTAA relief. About USA taxation , you ask there in USA.

1 Like