Dubai crisis—and India’s 182-day tax rules

I'm an Indian passport holder employed in Dubai since September. Due to the current situation there, I may return to India temporarily for safety reasons. If I do so now, my stay in India in FY26 could exceed 182 days. Can I claim that the extended stay was due to circumstances beyond my control? Is there any precedent?

- Harshal Bhuta

Based on the facts, you left India for employment in FY26 and had been residing in India prior to it. Under the Income-tax Act, 1961, residential status is primarily determined by days spent in India in a fiscal year. An individual becomes a resident if either of the following conditions is met:

Stay in India for 182 days or more in the relevant financial year; or

Stay in India for 60 days or more in that year and 365 days or more in the preceding four financial years.