Discussion on determining non-resident status for an Indian citizen employed on a foreign ship. Experts clarified that reducing stay in India to 181 days or less can qualify for Non-Resident status, while also considering the 60-day and 365-day residential conditions under the Income Tax Act.
09 February 2026
Indian Citizen employed outside india in a foreign ship. During FY 2025 26 his estimated days in India will be exactly 182 days. So to reduce it below 182 days can he travel to short trip vacation outside India for 2 days. His indian income is below 15 lacs.
09 February 2026
Yes. If total stay becomes 181 days or less, he will qualify as Non-Resident, assuming other conditions are satisfied. Even 1-day reduction works legally.
09 February 2026
Ok. thanks sir. But if go out of India for vacation then 2nd basic condition will apply no that is of 60 days in FY + 365 days in last 4 years ?