Section 245Q(1) — the law in short
What the courts have decided on section 245Q(1), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Petition No. 7 of 1995, In re
ITATHelps departmentNo later treatment found
I flew out of India in October. Does the day I left count as a day of stay in India for the 182-day test, and does a part-day count?
Yes, on this ruling - and the day of arrival counts too. The Authority for Advance Rulings, working out whether the applicant was resident under section 6(1)(a), held that for that purpose the days on which he entered India as well as the days on which he left India have to be taken into account. An argument that the stay should instead be computed in hours was put aside as impractical, and in any event no data had been furnished from which an hours-based figure could be worked out. Counting both days made the applicant resident, and the application was rejected as not maintainable.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
