Section 6 (1) (a), of the Income Tax Act, 1961 has been proposed to be amended to redefine an ‘NRI’:

“Now an Indian citizen or a person of India origin has to stay 120 days instead 182 days in India in order to be considered as a NRI”

Also, an additional requirement has been included in the proposed amendment:

“An Indian citizen who is not liable to tax anywhere would be deemed to be resident in India”.

Farhat Ali Khan

  February 21, 2020
  by Farhat Ali Khan

Farhat Ali Khan

  February 21, 2020
  by Farhat Ali Khan

  • Do Indians living in no tax or low tax jurisdictions, required to pay tax on the incomes earned out of India?
  • What about the Indian expats living in Middle East and have frequent travels between India, ME and other Countries?
  • What does the term ‘liable to tax’ mean if you are living in a country where you are not liable to pay tax due to their no tax system?

Can the proposed amendment lead to any of the following:

  • A Tax Notice Seeking Residency Status
  • Details of Tax Filing in India
  • Liability of Tax Payments in India

At CMI, our team has been working hard to find the right answers if there are any doubts which would require a clarification. We have been following the statements/press releases issued by the ‘Central Broad of Direct Taxes’ of the Govt of India.

We at CMI offer a research based advisory support which is focused to provide solutions, in order to help you clear any ambiguity that surrounds your thoughts on the matter.

Write to us on or reach us through and we will definitely revert with our extensively researched feedback.

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