OVERSEAS EMPLOYMENT

This query is : Resolved

Quick Summary

This discussion clarifies the tax residency status for an individual working overseas. After serving in India for 168 days (less than the 182-day threshold) and then commencing employment in Tokyo, the individual will be considered a Non-Resident (NR) for the Assessment Year 2025-26. This is due to meeting the conditions for the 182-day rule when leaving India for employment.

Sanjay Ratnani

Sanjay Ratnani

(Querist)
Follow

04 August 2025 my client served in india from 1st april 2024 to 15 sept 2024 and after that he joined in a company in tokyo on 23 sept 2024,what will be his residential status for ay 25-26

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

04 August 2025 Since the client left India for employment, the 182-day rule applies for both conditions for determining residency.
As your client's stay in India (168 days) is less than 182 days during the Previous Year 2024-25, they will be considered a Non-Resident (NR) for AY 2025-26.

Message likes : 1 times

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

24 September 2025 Good Luck...

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now