Case Law Details
Case Name : In re. Shri Anurag Chaudhary (AAR No. 839 of 2009)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
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Advance Rulings
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Recently, the Authority of Advance Ruling (AAR) has held in the case of Shri Anurag Chaudhary (AAR No. 839 of 2009) that an employee who has left India for the purpose of employment outside India would qualify as a non resident, if he was present in India for less than 182 days during a financial year (From 1st April to 31St March) . Further, it was held that the salary earned on account of employment outside India would not be taxable in India.
Facts of the case
- An employee of an Indian company (‘the assignee’) was posted outside India for the purpose of employment with the group company in the USA.
- The assignee left India on 31st March 2008 (financial year 2007-08) and returned to India on 29th November 2008 (financial year 2008- 09). He was present in India for 123 days during the financial year 2008-09.
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I am going though same situation. I left India for the purpose of employment on 18th November 2017 and coming back on 20th October 2018. I have same question that I will be NRI or Resident Indian for F.Y 2018-2019?
As per this case I hope I will be NRI for F.Y 2018-2019
What will be the case if employer in India and the employer in foreign country are different?