Under section 6(1), an Individual is said to be Resident in India in any previous year, if he satisfies any one of the following conditions:
-(i) He has been in India during the previous year for a total period of 182 days or more, or
-(ii) He has been in India during the 4 years immediately preceding the previous year for a total period of 365 days or more and has been in India for at least 60 days in the previous year
If the Individual satisfies ANY ONE of the conditions mentioned above, he is a Resident. If both the above conditions are not satisfied, the Individual is a non-resident
There are 2 exceptions to the above rule of classification of Residential Status:-
1. In case of an individual, who is a citizen of India and who leaves India in any financial year for the purpose of employment outside India OR who leaves India during the previous year as a member of the crew of an Indian ship, the 2 nd condition stated above shall not be applicable and only the 1st condition of 182 days or more would be applicable
2. In case of individual who is citizen of India or person of Indian Origin outside India comes on a visit to India in any financial year, the 2 nd conditions stated above shall not be applicable and only the 1st condition of 182 days or more would be applicable.
If you are following the condition of exception then condition (i) of Section 6 shall only be applicable for determining the residency. You have spent 180 days in India, accordingly you are not a resident in India and your Salary earned in Singapore not taxable in India.
You need to Maintain proper documentation that you left India during the previous year for foreign employment or as a member of the crew of an Indian ship. Please note that when an employee working in India goes abroad for a few days, he cannot be said to have an ‘employment outside India’ – ITO vs. Abbott Laboratories Ltd. (31 ITD 183). There has to be a proper employment.
Ajit Kumar Jain
Founder- NRI MiTRA