Mr. X is an Indian citizen went to Canada for employment. He leaves India for first time on Sep 26, 2010. During the PY 2011-12 he comes to India for 175 days. Now, we have to determine his residential status for AY 2011-12 & AY 2012-13.
Determination:
An Individual is said to be resident in India as per primary conditions mentioned above:
In the given example, since Mr. X is an Indian citizen, leaving India for employment, therefore condition 2 is not operative. But condition 1 will get satisfied if he stays in India for at least 182 days in PY.
Number of days of stay of Mr. in India in the PY 2010-11.
MONTH |
NO. OF DAYS |
APRIL |
30 |
MAY |
31 |
JUNE |
30 |
JULY |
31 |
AUGUST |
31 |
SEPTEMBER |
26 |
TOTAL |
179 |
Since Mr. X stays for less than 182 days (179 days) in India, so he is a Non-Resident in AY 2011-12. Also, in AY 2012-13, he stays for 175 days in India which is less than 182 days, so he is a non-resident for AY 2012-13 also.
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