2010 (2) TMI 15

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....'. It is stated in the application that the applicant left India for USA for employment purposes on 31st March, 2008 and came back on 29th November, 2008 i.e. he was in India for 122 days (243 days outside India) in the previous year 2008-2009. A copy of letter dated 27th March 2008 from NIIT Technologies Limited posting the applicant to the US Company as Software Engineer has been enclosed. Apparently, the applicant was assigned by NIIT Technologies Limited, an Indian company, to work in its group company in USA, NIIT Technologies Inc., for sometime. A copy of statement of 'full and final settlement' prepared by NIIT Technologies Ltd has also been filed. The dates of his joining and leaving NIIT Tech Inc. USA are mentioned therein. 2. W....

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....s year of a person who is a non-resident includes all income from whatever source derived which ---- (a) is received or is deemed to be received in India in such year by or on behalf of such person; or (b) accrues or arises or is deemed to accrue or arise to him in India during such year. Section 6: Residence in India For the purposes of this Act,- (1) An individual is said to be resident in India in any previous year, if he -- a. is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more; or b. [***] c. having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for ....

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....idered as resident of India, if he has been in India for 182 days or more even though he may have been in India for more than 365 days in 4 preceding years. The net effect of section 6(1) read with the Explanation is that for an individual who has left India for employment outside India, he should be treated as resident of India only if he was in India during the relevant period/year for 182 days or more. In other words, if an individual has spent less than 182 days in India during a previous year and was outside India for the purposes of employment, then regardless of his being in India for 365 days or more during 4 preceding previous years, he cannot be treated as a resident of India. 7. There is no information regarding applicant's st....