The Income Tax Officer, Ward - Iv(1),, ... vs Sh. Rajesh Joshi, Jalandhar on 29 January, 2018
ITO vs. Rajesh Joshi
So, however, the assessee, as it transpires during the hearing, visited India
during the relevant previous year, i.e., f.y.2010-11, so that Explanation 1(b) to sec.
6(1) may stand attracted, which similarly extends the threshold limit - for stay in
India to Indian citizens visiting India, without being regarded as a resident of India,
to 182 days. We say so as from the assessee's passport, copy of which was
furnished during hearing, it appears that the assessee arrived in India on April 25,
2010 and departed there-from on May 27, 2010. The assessee was, as it appears, in
employment abroad during the relevant period, falling within the relevant previous
year. The 182 day time limit should, therefore, apply to the assessee, making him a
non resident in terms of Explanation 1(b) to section 6(1), which reads as under: