https://www.taxtmi.com/caselaws?id=5814 For section 2(p)(iii)(c) of the Foreign Exchange Regulation Act, 1973, "staying with his or her spouse" requires a stay of some permanence and does not cover a brief or casual presence. A non-citizen who lived in India with a spouse who was a person resident in India only temporarily remained a person resident outside India under section 2(q) of that Act, so the exemption under section 10(4A) of the Income-tax Act, 1961 remained available. The interpretation preserves the scheme governing Non-resident (External) Accounts and prevents it from being defeated by temporary cohabitation. en-us Wed, 09 Aug 2000 00:00:00 +0530 Mon, 28 Sep 2015 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5814 For section 2(p)(iii)(c) of the Foreign Exchange Regulation Act, 1973, "staying with his or her spouse" requires a stay of some permanence and does not cover a brief or casual presence. A non-citizen who lived in India with a spouse who was a person resident in India only temporarily remained a person resident outside India under section 2(q) of that Act, so the exemption under section 10(4A) of the Income-tax Act, 1961 remained available. The interpretation preserves the scheme governing Non-resident (External) Accounts and prevents it from being defeated by temporary cohabitation. Case-Laws Income Tax Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5814