Non resident taxation & income tax in India

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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.

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Quick Summary
To qualify as non resident, stay in India must be below 182 days. Short foreign trips can reduce stay. If days exceed limits, residency rules like 60 days and 365 days apply. Foreign ship salary is not taxable in India if residential status is non resident.

 

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 ?


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