• Regarding my tax

sir, i have doubt about income tax return for the financial year 2015-2016 which i forgotten to file it and i have to file it before march 31st. During that financial year ie., 2015-2016 out of 365 days in that financial year, i was posted in Oman country on deputation basis from my company.From june 16th 2015 to march 31st 2016 i have worked in Oman and got the salary for that period from that company. Whether i have to show that income which i have earned during that period. If so how should i have to file the return. I will not be getting my form number 16 for the financial year 2016-2017. Which form i have to file the income tax return for the financial year 2015-2016. Please guide me. Thanks
Asked 8 years ago in Income Tax

Dear Sir,

It depends upon on your residential status. If you have left India first India for the purpose of employment abroad then you meet all the conditions and you are not resident in India and your income earned in Qatar after June 2015 will not be taxable in India.

However, still you should file ITR so that you can claim you TDS back assuming your employer has deducted the TDS in the month of April and May 2015.

For your ready reference I am giving below the residential rules:

The Residential Status of an Individual is to be determined on the basis of period of stay of the taxpayer in India and is computed separately for each year. If an individual satisfies any one of the following conditions, he is said to be Resident in India for that financial year. The conditions are:-

1. He is in India for a period of 182 days or more in that financial year

OR

2. He is in India for 60 days or more during that financial year and has been in India for 365 days or more during 4 previous years immediately preceding the relevant financial year.

If any one of the above conditions is satisfied, the individual is said to be resident in India. However, if none of the conditions is satisfied, he is said to be a Non Resident Indian (NRI)

Exceptions to Residential Status

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, the 2nd condition stated above shall not be applicable and only the 1st condition of 182 days or more would be applicable

2.In case of an individual who is a citizen of India or is a person of Indian origin and who being outside India comes on a visit to India in any financial year, the 2nd conditions stated above shall not be applicable and only the 1st condition of 182 days or more would be applicable

Please feel free to call/ revert in case of any doubts

Thanks and Regards

Abhishek Dugar

CA CS B.Com

Abhishek Dugar
CA, Mumbai
3576 Answers
183 Consultations

Dear Sir,

You can file return without form 16. For FY 2015-16, you should use ITR 1 if you have only salary income and income from other sources.

Further, pls note the last date of filing of ITR for FY 2015-16 is 31 March 2017.

Feel free to reach out to us if you need our services for filing ITR.

Thanks and Regards

Abhishek Dugar

CA CS B.Com

Abhishek Dugar
CA, Mumbai
3576 Answers
183 Consultations

Dear Sir,

- You need to show income of oman salary also. It will be taxable in india since you are indian resident and global income is taxed in india

- No need for form No. 16 you can straight away file the return with the details available.

- If you do not show this income than in future they may ask you reason for the same along with tax payable if any with interest thereon

Vishrut Rajesh Shah
CA, Ahmedabad
950 Answers
40 Consultations

Hello Sir,

You may File ITR - 1 or ITR - 2 to show your Indian Income as well as Income earned in Qatar based on the Form 16 provided by your company.

Trust this clarifies your query.

Feel free to call / get back in case of further clarifications.

Thanking You.

Regards,

Rohit R Sharma

BCOM, ACA, LLB-GEN, CERT. FAFP

Rohit R Sharma
CA, Mumbai
2104 Answers
95 Consultations

During the FY 2015-16, you were outside India for more than 182 days. Hence, you are a Non Resident and your income earned in Oman will not be taxable in India. Only the Indian income earned will be taxed.

It is mandatory for the employer to issue Form 16, if tax is deducted. If the salary income is less than taxable income and TDS is not deducted, you can still file return without Form 16 by including the salary income. You can then income earned from other sources and pay tax, if applicable. You need to file the IT Return if your gross total income is more than Rs. 2.5 Lakhs.

B Vijaya Kumar
CA, Hyderabad
1029 Answers
124 Consultations

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