RESIDENTIAL STATUS FOR ITR IF GONE FOR EDUCATION

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If you're an Indian citizen studying abroad, your residential status for tax purposes in India is determined by standard rules, not employment exceptions. With 167 days in India during FY 2024-25, you might still be considered a resident if you meet other criteria, such as spending at least 60 days in FY 2024-25 and 365 days in the preceding four years. Your global income, including foreign stipends, is generally taxable in India, though you may claim relief under a DTAA if applicable.

JYOTI GOEL

JYOTI GOEL (Querist)

15 August 2025 SIR
MY CLIENT HAS GONE FOR THE FIRST TIME OUT OF INDIA FOR EDUCATION IN 2024. HIS TOTAL STAY IN INDIA WAS 167 DAYS IN F.Y. 2024-25. HE HAS SALARY INCOME OF RS. 12 LAC IN F.Y.2024-25. IN FOREIGN HE IS GETTING STIPEND IN FOREIGN CURRENCY. WHAT WILL BE HIS RESIDENTIAL STATUS FOR ITR FILING? IF GLOBAL INCOME WILL BE TAXABLE OR NOT? HE HAS GONE FOR EDUCATION AND NOT FOR EMPLOYMENT. PLEASE GUIDE.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

15 August 2025 Indian citizens moving abroad for education are generally taxed like others as per regular rules. They do not get the employment exception; therefore, the 182-day and 60+365-day rules both apply unless there are specific facts to the contrary.
Since your client stayed less than 182 days (167 days) and assuming they have stayed at least 365 days in the last 4 years and at least 60 days in FY 2024-25, they may still qualify as a resident for tax purposes.
Global income, including the foreign stipend, will be taxable in India.
The client may get credit for foreign taxes paid by claiming relief under the Double Taxation Avoidance Agreement (DTAA), if applicable.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

23 September 2025 Good luck....

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