Non-Resident Indians (commonly referred to as NRIs) are citizens of India or Persons of Indian origin who qualify as Non-Residents in India for the relevant year. As per Indian tax laws, a ‘Non-Resident’ is defined as an individual who was present in India for less than 60 days during the relevant year, and in case of Indian citizens who leave India (during the year) for the purpose of employment outside India, such limit to break Indian residency is replaced by 182 days. A citizen of India or a person of Indian origin who is outside India visits India in any year, he would be regarded as Non-Resident if his total stay is less than 182 days in the relevant tax year.
Tax benefits available to Non Residents under the Indian domestic tax laws and under the Double Tax Avoidance Agreements (DTAA),
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