Residents with Foreign Income Tax Return Filing

The number of days you spend in India determines your income tax residency status. If you are a foreign national living in India, you may be considered an Indian citizen for tax purposes; similarly, if you are an Indian living in another country, you may be considered an Indian non-resident (NRI). You are usually considered a citizen if you spend 182 days or more in India during a fiscal year.

If you work abroad and generate revenue during a fiscal year, you will be exempt from paying taxes on this income outside of India. If you are a resident Indian under income tax rules, any income you earn anywhere in the world is taxable in India.