Resident Status in case of return India after completing 183 days outside india

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  1. kapiljain1989

    kapiljain1989 New Member

    Thank you for your reply.
    Could you provide me any portal or article that describe income tax liability in my scenario?
    Because my company said that in IT Sec 6, they mentioned if you leaves india but in case you come back india 182 days clause not apply and 60 days clause will apply. I told them that in IT they are not mentioned about the return and something, but they are not considering and they are saying that they discussed with consultant and they told that my status would be resident if i came back India and be in india for more then 60 days.
     
  2. V K Khanna

    V K Khanna Active Member

    Sec 6(1)(C) of ITAct is applicable in your case. Exception is given to member of the crew of an Indian ship and those going outside India for employment purposes and 60 days clause has been substituted as one hundred and eight two days.

    I quote a law case in which a similar situation perhaps as of yours arose when the provisions of Sec 6(1)(C) were misinterpreted by the
    Assessing officer. The case relates to Asstt.Commr of IT vs Col. Joginder Singh ( ITA No 1022/DEL/2009) It was decided by ITAT Delhi vide its judgement dated 30.4.2014 in favour of the assessee.

    Facts of the case are that the assessee left India on 8.6.2004 for taking up employment in Bhutan and remained there continuously for almost 10 months till the end of the previous year 2004-05. The assessee stayed in India for only 68 days which is less than the required 182 days to be resident of India. The Assessing Officer made additions of salary and allowances received by the assessee in Bhutan by holding that the assessee doesn't fall in the category of non resident. The ITAT held that the Assessing Officer has wrongly denied relief to the assessee and made additions on the basis of misinterpretation of facts and decided the case against Revenue.

    Pl do not ask for a copy of the judgement which I do not have but I have given you the reference No. and you can obtain the same. It is also available on the website of Tax Management India. You can log on by giving this reference no. 2014(12)TMI 519 - ITAT Delhi.
     
    kapiljain1989 likes this.
  3. kapiljain1989

    kapiljain1989 New Member

    Thank you for your reply.
    Please visit below page and go to section Points to be Considered by NRIs Last point
    http://indialiaison.com/residential_status.htm
    " During the last year of stay abroad, on transfer of residence to India, ensure to come back on or after Feb 1st (or Feb 2nd in case of a leap year). Since arrival before this date will result in stay in India exceeding 59 days. However, a person whose stay in India in preceding four (4) previous years does not exceed 365 days, he may return after September 30th of the relevant year without loss of non-resident status."

    This is applicable for me or not?
     
  4. V K Khanna

    V K Khanna Active Member

    I have reservations about the clause you have mentioned in the last post and its applicability in cases where the Indian citizen has gone outside India for employment purposes.

    Law is very clear when the words 'sixty days' were substituted by the words 'one hundred and eighty two days' to give benefits to two categories of Indian citizens ie the member of the crew of ship and those going abroad for employment purposes.
     
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  5. kapiljain1989

    kapiljain1989 New Member

    Thank you for your reply.
    I will talk to our finance team and if still they are going to deduct TDS then i will try to get refund while filling ITR.

    Thanks alot sir..
     
    V K Khanna likes this.
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