Today I shall discuss about resident and non resident individual taxpayer with examples and through problem and solution.
Who
Who
In the case of Individual
Resident- u/s 2(55) of IT Odinance, 1984
- If any person passes 182 days (Half of a year) Or more than 182 days in Bangladesh continuously or non- continuously
or,
- if any person passes 90 days in a fiscal/ income year and 365 days in the previous 4 years continuously or not continuously in Bangladesh.
Non -Resident u/s 2(55) of I T O , 1984
-
If
the assessee ( tax payer) – Bangladeshi or Non Bangladeshi
- is continuously out of Bangladesh during the whole year
- lives less than 182 days in a year
- lives less than 90 days in a year and 365 days in previous 4 years
For example ,
if a Bangladeshi national lives in
Australia for education , job for whole part of the year lives less than 182
days in a year or 90 days in a year and
365 days in previous 4 years he is a non resident Bangladeshi.
Again , if an Australian lives
whole part of the year outside Bangladesh lives less than 182 days in a year or
90 days in a year and 365 days in
previous 4 years he is a non resident non Bangladeshi.
Comment:
Thus
a man may be resident in 2 different countries in the same year, although he
can have only one domicile.
Problem :
if a person lives in 2011-12 fiscal year 200
days in Bangladesh and in previous 5 yrs. outside Bangladesh what will be his
status
Ans.- Status- Resident u/s 55(a)i
Problem:
In 2011-12
fiscal year if a person lives 50 days and previous 4 years in Bangladesh and the rest of the time in abroad
Ans.- Status- non resident
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