New Delhi, March 16 -- Based on the facts you mentioned, I understand that you left India for employment in FY 2025-26 and that, prior to this, you had been residing in India throughout.

Under the provisions of the Income-tax Act, 1961 ('ITA'), an individual's residential status is primarily determined by the number of days spent in India during a financial year. Broadly, an individual becomes a resident in India if either of the following basic conditions is satisfied:

1. The individual stays in India for 182 days or more during the relevant financial year; or

2. The individual stays in India for 60 days or more during the financial year and 365 days or more during the preceding four financial years.

However, the law provides certain...