Overview
Non-residents for tax purposes (NRIs) are generally taxed in India on income that is received in India or that accrues in India, not simply on foreign salary earned abroad.
Residency status and its impact
Your taxability depends on your residency status for the financial year. If your stay in India crosses a threshold that makes you a resident, your global income may be taxed in India, subject to DTAA relief.
Singapore salary and extended stays
Salary paid by a foreign employer for work performed outside India is typically not taxable in India while you remain an NRI. However, extended stays in India could trigger residency and bring foreign earnings into the Indian tax net.
Practical steps for NRIs
- Keep a day log of days spent in India each year to track residency status.
- Consult a tax advisor about DTAA relief and foreign tax credits.
- Document foreign salary receipts and travel days to support your tax position.
