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2018 (5) TMI 1380 - AT - Income TaxIncome accrued in India - period of stay in India - Stay in India for 181 days - NRI status of assessee - rectification application - salary income was wrongly offered in the return of income - Held that:- Assessee is a NRI, worked as a crew member of foreign ships during the previous year relevant to the assessment year 2011-2012 and was not disputed by the AO and CIT(A). In the rectification proceedings the assessee as required by the AO has produced original copy of passport, Acknowledgement of ITR-1 for the assessment year 2011-2012, the wages statement and original TDS certificate and also explained that the assessee stayed for 181 days in India in the previous year and pursuant to section 6(1) of the Act if an individual is resident in India for more than 182 days or more during a financial year, he is considered as resident of India for tax purposes and the entire income earned in or outside India would be taxable in India. AR referred to the computation of income filed by the assessee wherein it was mentioned that the assessee received salary for 184 days outside India and claimed exemption u/s.5(1)(c) of the Act, we are of the substantive opinion that the matter requires further examination and verification of facts by the AO. Accordingly, we restore the disputed issue to the file of AO and we direct the assessee to substantiate its stay in India for claim of exemption and the assessee shall cooperate in submitting the details for early disposal of the case. - Decided in favour of assessee for statistical purposes.
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