Case Law Details
RELEVANT PARAGRAPH
15.2 On a careful reading of section 6(1) along with the circular cited above we are of the considered opinion that where the individual is resident in the previous year, but was not a resident in India in 9 out of 10 previous years preceding the year or was in India for a total period of 730 days or more in seven previous years then his residential status will be that of resident but not ordinarily resident. A similar view was considered by the H-Bench of this Tribunal in the case of Shri Jayram Rajgopal Poduval vs ACIT. Cir.272) in ITA No.7072/Mum/ 2004 for the assessment year 2001-02 vide order dated 18th January, 2008 We reproduce the following paragraphs of this order for.ready reference;
“8. At this juncture it would be apt to note down the material part of clause (6). Section 6 prior to its substitution by the finance Act, 2003, w.e.f. 01.04.2004 which is as under-
“(6) A person is said to be “not ordinarily resident” in India in any previous year if such person is –
(a) an individual who has not been resident in India in nine out of the ten previous years preceding that year, or has not during the seven previous years preceding that year been in India for a period of, or periods amounting in all to. seven hundred and thirty days or more”
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Monthly Pensions are being received from Government Health Services of United Kingdom( known as N H S), by Indian doctors (after attaining an age of 60) who are resident and ordinarily residents,in India for the services rendered during 1970 to 1980. Please clarify whether they are taxable in India.
No tax is being deducted in U K on that income