OVERSEAS EMPLOYMENT

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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

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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)
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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.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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24 September 2025 Good Luck...

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