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Returning NRI employment person Tax status

Tax queries 27 views 1 replies

Mahendra Mehta

0 Points Joined April 2026

I was abroad on employment for last 3+ years as NRI for assessment year 2023-24, 2024-25 and 2025-26. I permanently returned to India in Dec 2025 and am in India for about 90 days in FY 2025-26 and was in India for over 365 days in previous 4 years.

What will be my Resident status u/s 6 of IT ACT 1961 for AY 2026-27?

Will Section 6(2)(b) be attracted in year of return i.e.60/365 rule apply or only 182 days out side is the only consideration for those returning from abroad after continuous employment abroad for 3+ years

Replies (1)

Aashok FC Advisory

Finance Compliance Consultant

242 Points Joined March 2026

Since the return to India in Dec 2025 appears to be a permanent return and not a mere visit, the special 182-day relaxation meant for ‘visit to India’ cases may not apply. Hence, for AY 2026-27, the normal test of stay in India for 60 days or more plus 365 days or more in the preceding 4 years should apply. As stay in India during FY 2025-26 is about 90 days and stay in preceding 4 years exceeds 365 days, the person would generally be Resident. However, he may still qualify as RNOR depending on stay in India in the preceding 7/10 years.