Regarding international taxation
This query is : Resolved
22 August 2014
Sir/Mam,
I am Citizen of India and I have salary income from India as well as from Dubai. Further in current F.Y. my stay in India was 178 days and in preceding 4 year it was 1400 days.
So Whether I am Resident or Non Resident.
Thank You
I am Citizen of India and I have salary income from India as well as from Dubai. Further in current F.Y. my stay in India was 178 days and in preceding 4 year it was 1400 days.
So Whether I am Resident or Non Resident.
Thank You
Nikhil Kaushik
(Expert)
22 August 2014
did you go to Dubai this year? if yes, then you are non resident. otherwise, you are resident.
24 August 2014
This yr means?? I want to the know residential status for fy 13-14 and in 13-14 I went to Dubai as well as I was in India also
20 July 2025
Let's clarify your residential status under Indian Income Tax rules for FY 2013-14 (Assessment Year 2014-15):
Criteria for Resident in India (Section 6 of the Income Tax Act):
You are considered Resident if you satisfy either of the following conditions:
You are in India for 182 days or more during the financial year; OR
You are in India for 60 days or more during the financial year and have been in India for at least 365 days in the 4 preceding years.
Your Case:
You stayed 178 days in India during FY 2013-14 (less than 182 days)
You stayed 1400 days in India during the previous 4 years (more than 365 days)
You traveled to Dubai during FY 2013-14 as well
Applying the Test:
Since you did not complete 182 days in India in FY 2013-14, first condition fails.
Second condition: You stayed 178 days (which is more than 60 days), and more than 365 days in the previous 4 years. So, second condition is satisfied.
Therefore, you will be considered Resident in India for FY 2013-14.
Additional Notes:
Because you stayed more than 60 days and more than 365 days in prior 4 years, you are Resident.
However, if you are Resident but stayed less than 182 days, you are likely to be Resident but Not Ordinarily Resident (RNOR), depending on other conditions.
If you qualify as Resident, your global income (India + Dubai salary) is taxable in India.
Criteria for Resident in India (Section 6 of the Income Tax Act):
You are considered Resident if you satisfy either of the following conditions:
You are in India for 182 days or more during the financial year; OR
You are in India for 60 days or more during the financial year and have been in India for at least 365 days in the 4 preceding years.
Your Case:
You stayed 178 days in India during FY 2013-14 (less than 182 days)
You stayed 1400 days in India during the previous 4 years (more than 365 days)
You traveled to Dubai during FY 2013-14 as well
Applying the Test:
Since you did not complete 182 days in India in FY 2013-14, first condition fails.
Second condition: You stayed 178 days (which is more than 60 days), and more than 365 days in the previous 4 years. So, second condition is satisfied.
Therefore, you will be considered Resident in India for FY 2013-14.
Additional Notes:
Because you stayed more than 60 days and more than 365 days in prior 4 years, you are Resident.
However, if you are Resident but stayed less than 182 days, you are likely to be Resident but Not Ordinarily Resident (RNOR), depending on other conditions.
If you qualify as Resident, your global income (India + Dubai salary) is taxable in India.
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