Tax, MF Expert - Answered on Apr 21, 2023
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For a person to qualify as Resident Indian she should stay in India for more than 182 days in a year or she should stay in India for the immediately 4 preceding years is 365 days or more and 60 days or more in the relevant financial year.
Depending on whether one is in India for 60 days or more in the relevant financial year (you have mentioned that her stay exceeded 365 days in 4 previous years), your daughter’s residential status would be that of a Resident Indian or an NRI.
The period of stay in India due to lockdown will not be counted for determining the tax residency.
A circular to be issued excluding the period of stay of these individuals up to the date of normalization of international flight operations, for determination of the residential status for FY20-21.
The circular says that that those who have been quarantined in India on account of coronavirus on or after March 1, 2020, and departed on an evacuation flight on or before March 31 or have been unable to leave India on or before March 31, their period of stay from the beginning of the quarantine to the date of departure or March 31 will not be taken into account for determining tax residency.
You can check this circular, to verify its applicability to you.