Residential Status
Income Tax Act, 2025: NRI tax residency in India—182-day stay rule, ₹15 lakh threshold and ITR exemption condition
Living abroad does not automatically make you a non-resident for Indian tax purposes. Residency depends on the number of days spent in India, income and other conditions. Know about the 182-day and 120-day tests, deemed residency, ITR exemptions and the transition to the Income Tax Act, 2025.
2 min read14 Oct 2026Does a non-resident trustee make a trust non-resident?
A trust can remain resident despite having a non-resident trustee if its control and management is partly exercised from India.
2 min read2 Sep 2026Who is an NRI for income tax purposes? Know the conditions under which ITR filing is required in India
Living abroad does not automatically exempt NRIs from filing an ITR in India. Tax filing depends on residential status, income earned from Indian sources, and other conditions such as salary, rent, capital gains, business income, TDS refunds, and DTAA claims.
2 min read12 Jul 2026ITR filing: How NRIs and foreigners are taxed in India and why residential status matters
Tax liability of individuals is influenced more by residential status than citizenship under Indian tax law. NRIs and foreign citizens may be taxed based on their days in India and income nature. Here's what you need to know.
4 min read22 May 2026Will foreign consulting income be taxed in India if not remitted?
Income from services performed in India is taxable regardless of where it is paid or received. Residential status under tax and FEMA laws determines reporting and repatriation obligations.
2 min read5 Jan 2026How often you travel—and where you’re based—can decide your tax residency
An overseas traveller has to meet certain conditions to be considered an Indian resident for tax purposes.
2 min read6 Oct 2025How to track your days in India—and why it matters more than ever for your tax status
Even a tourist visa or miscounted stay in India can flip your tax status—and your tax bill. Here’s how to track it right and avoid surprises under India’s residency rules.
3 min read23 Jun 2025Investments in India: How moving to the US changes your tax compliance
Migrating to the US poses tax and investment considerations for individuals like Karen, who must report their Indian investments to the IRS. Compliance is important to avoid penalties.
4 min read19 Jul 2023How to e-verify IT return from abroad?
NRIs can file their return online from wherever they are based and verification can be done via netbanking, which does not require an OTP.
1 min read24 Apr 2023How is tax calculated for income earned by non-resident Indians?
Taxability of income in India depends on the residential status in India, the source of income, and the place of receipt of income.
2 min read18 Apr 2023Wait for it…
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