Non resident taxation & income tax in India

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.

Replies (3)
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 ?

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details