Answer

1. F

   Facts

   For an Indian citizen leaving India for employment abroad, the 60-day test does not apply in that year. You are resident only if you were in India 182 days or more.

2. P

   Provisions and law

   • Sec 6(1), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)An individual is resident if in India 182 days or more in the year, or 60 days or more with 365 days in the four earlier years, subject to exceptions.
3. A

   Analysis

   If you left in early October 2025, you may have been in India about 185 days, which makes you resident for FY 2025-26. Then your foreign salary from October to March is also taxable in India, with credit for foreign tax under DTAA. If you left before about 30 September, you may be non-resident. Count days exactly.

4. C

   Conclusion

   1. 1Count days in India from 1 April 2025 to departure.
   2. 2Check if it reaches 182.
   3. 3If resident, report foreign income and claim foreign tax credit.
   4. 4If non-resident, report only Indian income.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.