RESIDENTIAL STATUS

Re: RESIDENTIAL STATUS OF PIO
Posted by: "jasmine pinto" jasminedpinto@yahoo.co.in jasminedpinto
Tue Feb 6, 2007 3:34 am (PST)

Hi,The explanation in the Act clearly states In the case of an individual,(a) being a citizen of India, who leaves India in any previous year 31[as a member of the crew of an 32Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958), or] for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words sixty days, occurring therein, the words one hundred and eighty-two days had been substituted ;(b) being a citizen of India, or a person of Indian origin within the meaning of Explanation to clause (e) of section 115C, who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words sixty days, occurring therein, the words one hundred and 33[eighty-two] days had been substituted.]The above explanation aaplies to persons of Indian origin, so if your client is in India for a minimum of 182 days, only then he will be considered as a resident. Your client has already stayed in india for 69 days, and i understand that he can further stay in India for 112 days without being a resident for the FY 2006-07The above is my understanding. Any other opinions may please be put forward.viswanadh popuri <viswanadhp@rediffmail.com> wrote:Dear learned members,I have a query on the status of a US citizen being a person of Indian Origin. One of our client US citizen is a resident in India from 1998-2006. On 23rd June 06 he left for US and expected to return to India during March 2007. U/s 6(1)(c) if a PI O visiting India during the financial year say 2006-07 stays in india for a period of less than 182 days he shall be treated as Non Resident. In any other case (other than Non Resident Indians visiting india)if he stays for more than 60 days in india during the financial year such a person shlall be considered as Resident. Please clarify, if being a foreign citizen of Indian Origin and resiednt in India under IT Act, to over come the 60 days restriction, if he visits India during March 2007 and leave the country before 31st March can he claim the status of Visiting Foreign national of PIO and avail the benefit of NON Resident Status for the Asst Year 2007-08.CA P.ViswanadhHyderabad---------------------------------Here’s a new way to find what you're looking for - Yahoo! Answers
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Re: RESIDENTIAL STATUS OF PIO
Posted by: "sathish p" sathishpca@yahoo.com sathishpca
Tue Feb 6, 2007 8:47 pm (PST)
Dear Viswanadh,As per my view, he will not become resident with out staying more than 182 days in India during the year 2006-07.As per the Provisio to Section 6(1) (c)(b), if his visit in India is more than 182 days then only he become Resident for that year. viswanadh popuri <viswanadhp@rediffmail.com> wrote:Dear learned members,I have a query on the status of a US citizen being a person of Indian Origin. One of our client US citizen is a resident in India from 1998-2006. On 23rd June 06 he left for US and expected to return to India during March 2007. U/s 6(1)(c) if a PI O visiting India during the financial year say 2006-07 stays in india for a period of less than 182 days he shall be treated as Non Resident. In any other case (other than Non Resident Indians visiting india)if he stays for more than 60 days in india during the financial year such a person shlall be considered as Resident. Please clarify, if being a foreign citizen of Indian Origin and resiednt in India under IT Act, to over come the 60 days restriction, if he visits India during March 2007 and leave the country before 31st March can he claim the status of Visiting Foreign national of PIO and avail the benefit of NON Resident Status for the Asst Year 2007-08.CA P.ViswanadhHyderabadCA.P.SATHEESAN FCA Partner V.K.Krishna Kumar & Co. Patturaickal.Thrissur-680022 Off.Phone : 0487-2320080 Mob.No : 9349048802

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