Moving abroad does not automatically make a person non-resident for Indian tax. Residential status depends on stay, citizenship/residency conditions and certain deeming rules. The result affects what income is taxable in India and what disclosures may be needed.
Official non-resident guidance says residential status is essential to determine taxability: for a resident taxpayer, all income may be taxable in India irrespective of where it is earned, while for non-residents, outside-India income generally follows different treatment.
| Point | What to check |
|---|---|
| Days in India | Stay during relevant year and preceding-year conditions. |
| Citizenship / visit status | Special rules can apply to Indian citizens and persons of Indian origin. |
| Indian income above ₹15 lakh | Official residential-status page refers to deemed-resident rule for Indian citizens where Indian income exceeds ₹15 lakh in specified cases. |
| Foreign income/assets | Disclosure depends on residential status and ITR form. |
| Double tax relief | Review treaty/foreign tax credit separately where relevant. |
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No. Residential status is determined based on statutory stay and other conditions.
It determines the scope of income taxable in India.
Official residential-status guidance refers to a deemed-resident rule for certain Indian citizens with Indian income above ₹15 lakh.