Indian Citizen employed outside india in a foreign ship. During FY 2025 26 his estimated days in India will be exactly 182 days. So to reduce it below 182 days can he travel to short trip vacation outside India for 2 days. His indian income is below 15 lacs.
The Residential Status of the assessee is a Non-Resident (NR). His foreign Salary is not Taxable in India and
No tax liability in India on foreign ship salary for FY 2025–26, provided:
Salary is not received in India
No other Indian-source income (like rent, interest, etc.)
ok thanks madam .... but days in India shall be less than 182 days na ?
Since now he is going out of India for vacation & not for employment then 2nd basic condition will apply na that is of 60 days in FY & 365 days in last 4 years ?
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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