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Home > Transfer of Residence

What are the conditions of eligibility for availing Transfer of Residence ?

(i) Minimum stay of two years abroad, immediately preceding the date of the passenger's arrival on transfer of residence. Shortfall of up to 2 months in stay abroad can be condoned by Assistant Commissioner of Customs if the early return is on account of - (i) terminal leave or vacation being availed of by the passenger, or (ii) any other special circumstances.

(ii) Total stay in India on short visits during the 2 preceding years should not exceed 6 months. Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.
(iii) Passenger or any member of his family have not availed this concession in the preceding three years.
(iv) The person claiming this benefit affirms by declaration that no other member of the family had availed, or would avail this benefit within the above time-period. The term "family" includes all persons in the same house and forming part of the same establishment.

Note : Earlier there was a clause of minimum stay in India of 1 year after taking TR. This has since been abolished.
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