INCOME TAX15 Sept 2026
Will an NRI’s Singapore income become taxable in India due to extended stays?
A person of Indian origin living abroad asked if long stays in India make their Singapore salary taxable here. As a non-resident, you pay Indian tax only on income received or arising in India. A three-month stay usually stays below the 120-day test when Indian income exceeds ₹15 lakh. Get a Singapore Tax Residency Certificate and file Form 41 to claim treaty relief.
Key Statutory Highlights
- Broadly, you are a resident in India if you are present for 182 days or more in the tax year, or meet the 60-day test along with 365 days or more of stay in the preceding four years.
- For an Indian citizen or person of Indian origin visiting India, the 60-day threshold is generally replaced by 182 days, and reduced to 120 days where total income in India exceeds ₹15 lakh.
- As a non-resident, salary from a Singapore employer should generally not become taxable in India merely because you spend around three months here.
Actionable Advice for Taxpayers / Founders:If you actually perform employment duties while in India, get a Singapore Tax Residency Certificate and file Form 41 for the India–Singapore DTAA benefit, subject to treaty conditions. Please confirm your position with a chartered accountant.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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