https://www.taxtmi.com/manuals?id=857 Determination of an individual's tax residency uses two alternative day-count tests to classify persons as Resident, RNOR, or Non-Resident, with statutory exceptions altering short-stay thresholds for Indian citizens and persons of Indian origin who leave for employment or visit India. A separate High-Income Visiting Indians rule modifies stay thresholds for those with income above the prescribed domestic-income threshold, while a Deemed Resident rule treats Indian citizens not taxable elsewhere with income above that threshold as residents unless resident under standard stay tests. Crew-of-ship days are computed as prescribed for eligible voyages. en-us Wed, 05 Aug 2015 16:59:00 +0530 Mon, 16 Mar 2026 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=857 Determination of an individual's tax residency uses two alternative day-count tests to classify persons as Resident, RNOR, or Non-Resident, with statutory exceptions altering short-stay thresholds for Indian citizens and persons of Indian origin who leave for employment or visit India. A separate High-Income Visiting Indians rule modifies stay thresholds for those with income above the prescribed domestic-income threshold, while a Deemed Resident rule treats Indian citizens not taxable elsewhere with income above that threshold as residents unless resident under standard stay tests. Crew-of-ship days are computed as prescribed for eligible voyages. Manuals Income Tax Wed, 05 Aug 2015 16:59:00 +0530 https://www.taxtmi.com/manuals?id=857