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60 days rule for Indian citizen employed in Singapore

This query is : Resolved 

10 February 2025 If an Indian citizen is employed for last three years in Singapore and paying tax as per Singapore tax laws, it is said that 60 days rule is not applicable.

My query
What exactly is Indian Income Tax Act/Rule from which I can understand that it is not applicable to an an Indian citizen on employment to a country like Singapore......

10 February 2025 As per Section 6 of the Income Tax Act, 1961. An individual is considered a resident in India if they meet any one of the following conditions related to physical presence/stay in India:

182 days or more in a financial year (from April 1 to March 31 of the next year), or
60 days or more during the financial year and 365 days or more during the four preceding financial years.
An individual who does not meet either of these conditions will be considered a Non- Resident for that financial year.
An Indian citizen who leaves India as a crew member or for employment outside India in any previous year, the 60-day period mentioned above is extended to 182 days. This provision is applicable only to NRIs leaving India on a work visa or other employment visa issued by the host country,


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