60 days significance in defining a resident

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This discussion clarifies the significance of the 60-day rule for Indian citizens working and paying tax in Singapore. It explains that spending more than 60 days in India can classify an individual as a tax resident there, impacting their tax obligations. The conversation also touches upon exceptions, such as for those leaving India for employment, and advises consulting Section 6 of the Income Tax Act for specific details.

pkkapoor

pkkapoor (Querist)

02 February 2025 An Indian working & paying Income Tax in Singapore for last two years but visits India for more than 60 days then he becomes a Resident for IT purposes.

1. What is the significance of 60 days rule?
2. What would be benefit/disadvantage if he visit less or more than 60 days?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

02 February 2025 60 days rule not applicable for person going for employment outside India.

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, your status will be a Non-Resident Indian (NRI) if you stay in India in the previous year for less than 182 days. Thus, if you are an Indian citizen and you live outside India for 182 days or above, you will be an NRI.

pkkapoor

pkkapoor (Querist)

02 February 2025 Thanks sir! if you may support your opinion with IT Act section/ IT Act Rule position.
But reply to first question awaited as to how and in whose case 60 days rule will be applicable.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

02 February 2025 Refer section 6 of the income tax act.
60 days rule applies to person's other than employment

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