One Non-resident Indian (US National) as per number of days stay in India, his residential status is Resident but as per DTAA his residential status is NRI, as he fulfills criteria of permanent residency in USA and he has center of vital interest in USA.
For Income tax return filing purposes, his status will be NRIOR treated RESIDENT and his global income will be taxable and credit for tax paid in USA to be taken under section 91.
US National's Tax Status: Resident in India by Days, NRI by DTAA; Global Income Taxation and Section 91 Tax Credits Explained. A query was raised regarding the residential status of a US national who is a non-resident Indian. According to the number of days spent in India, the individual is considered a resident for income tax purposes. However, under the Double Taxation Avoidance Agreement (DTAA), the person is classified as a non-resident Indian due to permanent residency and vital interests in the USA. The question concerns whether the individual should file taxes as a resident or NRI and how global income taxation and tax credits under section 91 apply. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
