Automation Expert
10733 Points
Posted on 13 November 2026
On the facts given, the person is likely an Indian tax resident for FY 2024–25 (AY 2025–26): 185 days outside India means 180 days in India, which meets the general 182-day test only if the actual India stay is at least 182 days. The stated “rest of the days” would be about 180 days, so it does not meet that test. However, residence may still arise under the alternative 60-day-in-India plus 365 days in India during the preceding four tax years test, subject to exceptions for Indian citizens and persons of Indian origin visiting India. OCI status alone does not settle the test; citizenship, Indian-origin status, purpose of visit, and India-day counts for the prior four years matter. Unemployment or time spent in Countries B and C does not itself determine Indian residence.
- If the person was in India for 180 days and was not an Indian citizen/PIO visiting India, the alternative test applies if the 60-day and preceding-four-year conditions are met.
- If they were an Indian citizen or PIO visiting India, the 60-day threshold is generally replaced by 182 days; special rules can apply to Indian citizens with Indian income above ₹15 lakh.
- The exact day count and prior-year India presence are therefore needed to determine the result. Even if resident, the person may be RNOR rather than ROR, which affects taxation of foreign income.
Determining residence is the first step in the annual return workflow, because it affects which income and disclosures must be reported. Manual residence-day tracking across passports, travel records and prior returns is difficult; automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For a smoother compliance workflow, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1
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