Home Case Index All Cases Income Tax Income Tax + AAR Income Tax - 2010 (2) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 15 - AAR - Income TaxResidential status - Whether the income earned by the applicant by way of salary from his employment in USA in the previous year 2008-09 (assessment year 2009-10) is liable to be taxed under section 5(1)(c) or any other provision of the Income-tax Act, 1961 on the basis that the applicant’s status was that of a ‘resident’ during that year – held that - If the applicant was not present in India for more than 365 days in 4 preceding years, then clause (a) of sub-section (1) of section 6 would apply and it requires stay of 182 days or more in India to be treated as resident. On the other hand, if the applicant was present in India for 365 days or more during 4 preceding few years, then clause (c) of sub-section (1) to section 6 read with Explanation (a) would apply and it requires stay of 182 days or more for a person who leaves India for employment outside, to be treated as resident of India - the applicant satisfies neither clause (a) nor clause (c) of section 6(1) so as to merit treatment as a resident of India during the relevant period - the applicant was a ‘non-resident’ during the relevant period. - Consequently his income that accrued outside India in USA by reason of his employment there cannot form part of the total income taxable in India.
|