Sr. No.

Compliance / Check Point

Yes/No/NA

1

Check whether the individual has been in India for 182 days or more during the relevant tax year.

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2

If the 182-day test is not satisfied, check whether the individual has been in India for 60 days or more during the relevant tax year and for 365 days or more during the preceding 4 tax years.

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3

If the individual is an Indian citizen leaving India as a crew member of an Indian ship, verify whether the 60-day test is applicable.

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4

If the individual is an Indian citizen leaving India for employment outside India, verify whether the 60-day test is applicable.

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5

If the individual is a citizen of India or a Person of Indian Origin (PIO) visiting India, verify whether the special visit-to-India provisions apply.

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6

For an Indian citizen/PIO visiting India, check whether total income exceeds ₹15 lakh (excluding income from foreign sources).

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7

Where income exceeds ₹15 lakh, apply the 120-day threshold instead of 60 days for determining residence under the relevant condition.

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8

For an Indian citizen who is a member of the crew of a foreign-bound ship leaving India, determine the number of days spent in India in accordance with the prescribed manner and conditions.

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