Tax Rates

Indian Citizen comes on a visit to India (Indian income not exceeding Rs. 15 lakhs)

If period of stay in India is for 182 days or more in the current year.

(a) If period of stay in India is for 729 days or less in last 7 years; or

(b) If non-resident in 9 out of last 10 years.

Indian Citizen comes on a visit to India (Indian income exceeding Rs. 15 lakhs)

(a) If period of stay in India is for 182 days or more in the current year;

(a) If period of stay in India is for 729 days or less in last 7 years; or

(b) Non-resident in 9 out of last 10 years;

(b) If period of stay in India is for 120 days or more but less than 182 days in current year and 365 days or more in last 4 years; or

(c) Always deemed as not-ordinary resident

(c) If he is not liable to tax in any other country by reason of his domicile or residence or any other criteria of similar nature.

(d) Always deemed as not-ordinary resident

Person of Indian Origin comes on a visit to India (Indian income not exceeding Rs. 15 lakhs)

If period of stay in India is for 182 days or more in the current year.

(a) If period of stay in India is for 729 days or less in last 7 years; or

(b) If non-resident in 9 out of last 10 years.

Person of Indian Origin comes on a visit to India (Indian income exceeding Rs. 15 lakhs)

(a) If period of stay in India is for 182 days or more in the current year;

(a) If period of stay in India is for 729 days or less in last 7 years; or

(b) Non-resident in 9 out of last 10 years;

(b) If period of stay in India is for 120 days or more but less than 182 days in current year and 365 days or more in last 4 years; or

(c) Always deemed as not-ordinary resident

Indian Citizen who leaves India:

(a) As a member of the crew of an Indian ship; or

(b) For the purposes of employment outside India.

(Indian income not exceeding Rs. 15 lakhs)

If period of stay in India is for 182 days or more in the current year.

(a) If period of stay in India is for 729 days or less in last 7 years; or

(b) If non-resident in 9 out of last 10 years.

Indian Citizen who leaves India:

(a) As a member of the crew of an Indian ship; or

(b) For the purposes of employment outside India.

(Indian income exceeding Rs. 15 lakhs)

If period of stay in India is for 182 days or more in the current year;

(a) If period of stay in India is for 729 days or less in last 7 years; or

(b) Non-resident in 9 out of last 10 years;

If he is not liable to tax in any other country by reason of his domicile or residence or any other criteria of similar nature.

(c) Always deemed as not-ordinary resident

Any other Individual

(a) If period of stay in India is for 182 days or more in the current year; or

(b) If period of stay in India is for 60 to 181 days in the current year and 365 days or more in last 4 years.

(a) If period of stay in India is for 729 days or less in last 7 years; or

(b) Non-resident in 9 out of last 10 years.

Note: Any other Indian citizen (Not covered above) having Indian income exceeding Rs. 15 lakhs shall be deemed as resident, if he is not liable to tax in any other country by reason of his domicile or residence or any other criteria of similar nature.