Income Tax Act, 2025: NRI tax residency in India—182

India October 14, 2026 08:02 AM

Living overseas does not automatically make an Indian citizen a non-resident for income-tax purposes. The determination depends on the number of days spent in India, the nature of income earned, and the individual’s residential history.

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Income Tax Act, 2025: NRI tax residency in India—182

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Income Tax Act, 2025: NRI tax residency in India—182

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