Tax filing for NRI who spent half the year in India

An NRI is not required to file an income tax return in India while having income in India, only if the specified condition is satisfied. The specified condition is that the NRI's total income in the financial year should consist only of investment income.

Your Income Tax Return will depend upon your residential status, whether you were in India for more than 182 days or not. As mentioned, you were in India for less than 182 days, so you will not be a resident for FY 2021-22. You will only be liable to taxes for income earned and received in India.  

Further, although your stay in India is more than 120 days but  since you were already paying taxes in the US so you will not be liable for global income and will be treated as a Non-Resident for FY 2021-22. 

File your IT returns with the income earned during the FY 2021-22 like in previous years; You will only mark your residential status as Non-Resident instead of a resident. Rest all will be the same mostly. 

Thank you very much. This is very helpful.

Another question. I was unemployed in Jun and July 2021 and was still paying rent on my apartment. How do i claim the deduction for this?