Residential status and tax liability

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This query is : Resolved

Mitesh Jain (Querist)

26 March 2023 Hi,
Can you please help determine my residential status and tax liability for FY 23-24?

See below the facts for reference:
- Assessee left India on 26th Sept'22 on Tourist Visa for self-employment purposes and got his visa converted Inside country (UAE) to Virtual Work Visa. Approved on 5th Oct'22. Virtual Work Visa allows working legally from UAE for clients based out of UAE.
- The Self-employment work I am carrying out is same work which was previously carried out from India. However, It is now being carried out from the UAE. (No connection with India as work is for US and EU clients)
- Stay in India was for less than 175 days
- Stay in UAE is 190 days (15 days on Tourist Visa and remaining 175 days on Work Visa) Did not return to India for the entire 190 day period after leaving on 26th Sept'22.
- Indian income is more than 15L

Important Questions:
- Will my purpose of visit be considered for Employment? As It is essentially the same work I am doing. However, I've moved out of India and now continuing my work from UAE.
- What will be my Residential status for the year? NRI? RNOR? ROR? and why?
- Will my global Income be taxable?
- Will there be any Issues because I came on Tourist Visa and then converted my Visa to Virtual work visa? I had to come on Tourist visa because there were visa processing Issues from India.

Thanks,