If you do not satisfy the condition laid out above– you will be considered a NON RESIDENT INDIAN. Irrespective of the conditions listed above for being a resident, there is also a concept of deemed resident.Īn individual who is a citizen of India and has total income (from other than foreign sources) in excess of Rs 15 lakhs during a financial year, he shall be deemed to be resident in India in that year if he is not a tax resident of any other country. In you are an India citizen or a person of Indian Origin, and you live outside India the 60 days minimum period mentioned above will be increased to 182 days for you.ĭeemed Resident applicability – those with total income from India above Rs.15 lakh In other words if you take up a job outside India,the 60 days minimum period will be increased to 182 days. In case you are an Indian Citizen and you leave India for employment outside of India or as a member of the crew on an Indian ship. When you leave India for employment outside India? Note: These days may be a single visit or counted over many visits to India. If he/she is in India for at least 365 days during the 4 years preceding that year AND at least 60 days in that year.He/She is in India for 182 days or more during the financial year.Before we understand who is a Non Resident Indian, lets first look at who is a Resident Indian – Who is RESIDENT in India?Ī person would be a RESIDENT of India for income tax purposes if. Your tax-liability in India will be defined by this status. Your residential status as per RBI rules may be different as compared to the residential status as per the Income Tax Act. Here, we will be discussing residential status as per the Income Tax Act of India.
Say, if you are non-resident for one year, for the next year and thereafter you must check your status again if you’ve travelled or changed homes etc. Note that the residential status must be checked for every financial year in question. To identify how much tax you need to pay in India, it is important to identify what your residential status is in India. Are you a Resident or a Non-Resident Indian?
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