Tax residency depends on your travel pattern and primary base

I am a salaried individual employed by an Indian company that allows me to work remotely.

- Mahesh Nayak

I get paid in India. My spouse lives abroad, so I frequently travel outside the country. Over the last two years, I have spent at least three months each year in India.

For tax purposes, am I still considered an Indian resident? If this arrangement continues, when would I become a nonresident Indian (NRD)?

—Name withheld on request

An individual can be considered a resident in India for tax purposes even if the total number of days they have stayed in the country during the financial year is below 182, provided that the individual has spent at least 60 days in India during that year and has stayed in the country for a total of at least 365 days over the preceding four years.