TAX PLANNING FOR NON - RESIDENTIAL INDIANS
Downloads
Abstract
Before defining who an NRI is, it is important to define who a resident of India is. A person would be a RESIDENT of India for income tax purposes if-
- He/she is in India for 182 days or more during the financial year. Or
- If he/she is in India for at least 365 days during the 4 years preceding that year AND at least 60 days in that year.
The Income Tax Act, Chapter X-II A deals with special provisions on tax law on the incomes of Non-Residential Indians. Section 115 (C) (e) of the Income Tax Act defines who an NRI or s Non- Residential is for the purposes of taxing them.
“Non-Residential Indian means an individual, being a citizen of India or a person of Indian origin who is not a resident.”
In case a person is an Indian Citizen and leaves the country for employment outside of India or as a member of the crew on an Indian ship, that is, if the person takes up a job outside India the 60 days minimum period required to be a resident will be increased to 182 days. A person employed on a foreign ship for 182 days or more, would be considered as a NRI irrespective of where the ship has travelled or traded.
For Indian Citizens or persons of Indian Origin (PIO) who stay abroad but are on a visit to India. the period of 60 days in Condition 2 is replaced by 182 days.
External References to this Article
Loading reference data...
License Terms
Ownership and Licensing:
Authors of research papers submitted to any journal published by The Law Brigade Publishers retain the copyright of their work while granting the journal specific rights. Authors maintain ownership of the copyright and grant the journal the right of first publication. Simultaneously, authors agree to license their research papers under the Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License.
License Permissions:
Under the CC BY-SA 4.0 License, others are permitted to share and adapt the work, even for commercial purposes, provided that appropriate attribution is given to the authors, and acknowledgment is made of the initial publication by The Law Brigade Publishers. This license encourages the broad dissemination and reuse of research papers while ensuring that the original work is properly credited.
Additional Distribution Arrangements:
Authors are free to enter into separate, non-exclusive contractual arrangements for distributing the published version of the work (e.g., posting it to institutional repositories or publishing it in books), provided that the original publication by The Law Brigade Publishers is acknowledged.
Online Posting:
Authors are encouraged to share their work online (e.g., in institutional repositories or on personal websites) both prior to submission and after publication. This practice can facilitate productive exchanges and increase the visibility and citation of the work.
Responsibility and Liability:
Authors are responsible for ensuring that their submitted research papers do not infringe on the copyright, privacy, or other rights of third parties. The Law Brigade Publishers disclaims any liability for any copyright infringement or violation of third-party rights within the submitted research papers.
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright © 2026 by Tanvi Menon
The copyright and license terms mentioned on this page take precedence over any other license terms mentioned on the article full text PDF or any other material associated with the article.
