Find
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.
ITR
Status in the year you leave India for a job
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 6(1), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)
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.
Close
- Count days in India from 1 April 2025 to departure.
- Check if it reaches 182.
- If resident, report foreign income and claim foreign tax credit.
- If non-resident, report only Indian income.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.