According to the amendment it’s given if indian income is more than 15lakhs and stay in India for more than 120days+365 in previous 4 year then he will be deemed to be residents but not ordinary resident
In this question his stay in previous 4 year is for only 206 days
But in the icai mcq booklet it’s given resident but not ordinary resident
So is there any other provision regarding this or the answer is wrong
Section 6(1A) provides for the concept of deemed resident.
An individual, being an Indian citizen, having total income, other than the income from foreign sources exceeding 15 lakhs would be deemed to be resident IF HE IS NOT LIABLE TO PAY TAX IN ANY OTHER COUNTRY.
Since he is not liable to pay tax in Dubai, he is deemed resident
Okay got it
Thnq so much