IndigoLearn

Forums

Residential status

U.S 6(1a) Deemed resident, If you are an indian citizen. If u r income other than FI exceed 15 L And No tax liability in any other country. "Even though you are in india is less than 120 days" You become deemed resident but not OR. This is i am understanding this section. Is it correct ?


AKHIL KOSHY

AKHIL KOSHY

CA Inter

6K+

10-Mar-21 21:50

30

Answers (4)

YES. For deemed resident, no. of days doesn't matter. (even if he does not stay in India for even 1 day, that is also enough for the criteria.) DR will always be RNOR (because if ROR then even salaried Indian citizen in countries like UAE would have been covered but purpose was to cover those who control business from India and maintain NR status to avoid tax)


Deepak Gupta

Deepak Gupta

CA Inter

1K+

10-Mar-21 23:18

And I assume that by saying, "income other than FI exceed 15 L", you mean total and not gross.


Deepak Gupta

Deepak Gupta

CA Inter

1K+

11-Mar-21 00:32

Yes. Thank you.


AKHIL KOSHY

AKHIL KOSHY

CA Inter

6K+

11-Mar-21 00:38