Taxability in India depends on residential status in India, source of income and place of receipt of income.
Residential status in India is determined based on physical presence in India in the current financial year (FY) and preceding 10 FYs. The basic conditions to qualify as “resident” are: physical presence in India during the relevant FY is 182 days or more; or physical presence in India during the relevant FY is 60 days or more and 365 days or more in the preceding four FYs. The period of 60 days is substituted by 182 days in the following circumstances: a) For a citizen of India, who leaves India in the relevant FY for the purpose of employment outside India or as a member of the crew of an Indian ship; or b) For a citizen of India or a person of Indian origin, who being outside India, comes on a visit to India during the relevant FY.
