Residential status of non resident

This query is : Resolved

P.Madhivadhanan (Querist)
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26 July 2026 An assessee's total income for the financial year 2025-26 is 2882000 other than income from foreign sources) He not satisfy the basic conditions of prsence in india during the year 182 days and 60days during the previous year and 365 days during the preceeding the 4 years from the previous year. So he will be treated as non-resident. But there is amendment in fy 2020-2021 that his income from indian sources if exceeds 15 Lakhs then he will be treated as resident but not ordinarily resident. But there is exception to this given in section6(1)(A) read with section 6(6)(d) that he is a indian citizen , his income during the fy exceeds 15 Lakhs and he is not liable to tax in any other country or territory by reason of his domicile or residence etc., I want to know if he pays tax for the foreign earnings taxed in foreign is enough to satisfy this condition or for this indian income also if he pays tax in foreign , then only he will be treated as Non-resident?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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26 July 2026 Since the assessee is liable to tax in a foreign country on their foreign earnings, the deeming provisions for Indian citizens with Indian income exceeding ₹15 Lakhs do not apply. Having failed the basic physical presence conditions, the assessee will be treated as a Non-Resident (NR) for FY 2025-26.

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