Residential status — Sayed Shaikh & Associates

Income-tax Act — the tax year in question

Citizenship

Circumstances this year These alter the 60-day test for Indian citizens and persons of Indian origin.

Days in India this tax year

Days in India — 4 preceding years, total

Days in India — 7 preceding years, total

Of the 10 preceding years, years as non-resident

Total income, excluding foreign sources, above ₹15 lakh? Triggers the 120-day rule for visitors and deemed residency for citizens.

Liable to tax in any other country by reason of residence or domicile? Relevant only to deemed residency.

FEMA — the preceding financial year

Days in India in the preceding financial year FEMA looks at the year before, not the current one.

Movement

Purpose of going out or coming in

Income-tax Act: section 6, including the 120-day rule for visiting citizens and persons of Indian origin with income above ₹15 lakh, and deemed residency for citizens not liable to tax elsewhere. FEMA: section 2(v) of the Foreign Exchange Management Act, 1999, which tests the preceding financial year and is overridden by the purpose of stay. Rule 126 for crew of Indian ships is not computed.

Preliminary computation only; not professional advice. See the disclaimer.