Law:

Section:

Section 10(6) (viia) [omitted with effect from 1-4-1999] of the Income-tax Act, 1961 - Non-resident, remuneration to - Assessment year 1994-95 - Whether it is for assessee to claim benefit of exemption under section 10(6)(viia) from a particular date, so long as exemption provision is available and assessee otherwise qualifies for initial exemption, and thereafter assessee can continuously claim benefit for following 48 months, irrespective of his residential status which can change - Held, yes - In assessment year 1994-95, assessee claimed benefit of exemption in terms of provisions of section 10(6)(viia) in respect of amount remitted by his employer on his behalf as tax deducted at source on basis of his entry in India on 12-9-1990 - Assessing Officer held that relevant date to be reckoned for purpose of assessee's claim for exemption was 7-3-1993 on which date assessee, who had gone out of India, re-entered India - Whether when assessee claimed benefit with reference to date of his entry on 12-9-1990, for which assessment year was 1991-92 and four assessment years commencing from assessment year 1991-92 ended in assessment year 1994-95, assessee was entitled to exemption as claimed and it was immaterial as to what happened subsequently, i.e., as to whether assessee continuously remained in India and acquired status of resident or went back and re-entered and, consequently, there was a change in his status - Held, yes FACTS The assessee had been assessed in the status of 'not ordinarily resident' for the assessment year in question. He had claimed exemption in terms of the provisions of section 10(6)(viia) in respect of the amount remitted by his employer on his behalf as tax deducted at source on the basis of his entry in India on 12-9-1990 in the status of a non-resident. The Assessing Officer held that the relevant date to be reckoned for the purpose of the assessee's claim for exemption was 7-3-1993, a date on which the assessee, who had gone out of India, had re-entered India and, if so, the assessee did not qualify for the exemption as in the four preceding assessment years, he became 'not ordinarily resident' and was not a 'non-resident'. The Assessing…

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