Residential Status and Tax Implication of Global Income

[PRIYAM KHAMBHATA]

Respected Sir

My one client is Indian Citizen, he earned Incomes from Salary, Capital gain and Income from other sources in India. He has also deputed at Dubai to perform additional work, by his current India employer, from September 2025. His total income of Rs. 3 cr. (including Rs.75 lakh salary income earned from additional duty at Dubai) for the FY 2025-26. His Return of Income filed for the FY 2025-26 relevant to AY 2026-27 as `Resident and Ordinary resident'.

Now, for the Tax year 2026-27, his job profile are same as per the preceding previous year 2025-26. His total income would be Rs. 4 cr. (including Rs.1.5 cr. Salary income from Dubai). during the tax year 2026-27, he would be came in India for 4 months only. He would be stayed 8 months in Dubai, ie . 122 days stay in India during the Tax year 2026-27

In view of the above facts of the case, what will be Residential Status for the Tax Year 2026-27, and also would be taxed his Salary Income of Rs 1.5 cr., being global income, for the Tax year 2026-27.

Please guide me.

AI Summary

Residential status determines whether Dubai employment salary enters Indian taxable income, depending on day counts, visits, and receipt location.
Residential status must be determined independently for each tax year. A 122-day stay in India does not satisfy the 182-day test, but the 120-day threshold may apply to an Indian citizen visiting India whose income other than foreign-source income exceeds Rs. 15 lakh and who meets the preceding four-year stay requirement. Salary for duties performed in Dubai is generally outside Indian taxation for a Resident but Not Ordinarily Resident or non-resident if first received outside India and not otherwise deemed to accrue in India.