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Residential status Additional illustration 3
Direct Taxation
there is a 4 cases where the 2nd condition of 60 days not applicable and only 182 days or 120 days is applicable as the case maybe. My doubt is in case of 120 days whether we should see the preceding previous year for more than 365 days of stay. As it is done in additional illustration 3
Answers (6)
Sudha Reddy
Yes, if its a indian citizen having total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year
mam whether such person is a deemed resident but not ordinarily resident like the person under 6(1b) or for him we need to check the 2years resident + 730 days in 7 preceding previous years? please reply mam
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Vijay Rameshmam whether such person is a deemed resident but not ordinarily resident like the person under 6(1b) or for him we need to check the 2years resident + 730 days in 7 preceding previous years? please reply mam
As per Sec 6(6)(c) such person shall be not ordinarily resident
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Vijay Rameshmam whether such person is a deemed resident but not ordinarily resident like the person under 6(1b) or for him we need to check the 2years resident + 730 days in 7 preceding previous years? please reply mam
For deemed resident - Sec 6(1A) clause is required where teh condition is " if he is not liable to tax in any other country or territory by reason of his domicile or residence or any other criteria of similar nature." apart from being Indian citizen individual and total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year And Indian origin is not required.
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