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India 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 182 天以上 — 或以下任何一项：

• 在相关财政年度内在印度实际居住满 182 天或以上（《所得税法》第 6(1)(a) 条）
• 在相关财政年度内在印度实际居住满 60 天，并且在紧接该财政年度之前的 4 个财政年度内在印度实际居住满 365 天（《所得税法》第 6(1)(c) 条）
• 对于前来印度访问的印度公民或印度裔人士：如果年总收入（不包括外国来源收入）超过 150 万印度卢比，则上述 60 天的测试放宽至 120 天（2020 年金融法案第 6 条的附注）[7]
• 印度公民，如果其当年总收入（不包括外国来源收入）超过 150 万印度卢比，并且由于户籍、居住地或类似标准而在任何其他国家/地区无需纳税，则被视为居民（第 6(1A) 条“视为居民”）。[7]
• 居民但非通常居民（RNOR）和居民且通常居民（ROR）的子测试仅在满足基本居住条件后适用，该条件基于过去几年的居住年限和停留天数（税收范围的尾部测试）[2][4]

印度不提供投资移民或公民身份项目，也没有数字游民签证；自费的外国人通常只能通过商务/旅游电子签证获得中期停留，或者通过符合严格条件的印度公司担保的就业签证获得长期居留。

印度使用日计数和特定的推定居民规则；您通常可以通过将印度停留时间降至阈值以下并确保在其他地方纳税来终止居民身份，但印度公民如果不在国外纳税，即使在国外纳税，仍可能被视为推定居民，如果其印度来源收入高的话。

“An individual will be treated as a Resident in India in any previous year if he / she satisfies any of the following conditions: 1. If he / she is in India for a period of 182 days, or more during the previous year or 2. If he / she is in India for a period of 60 days or more during the previous year and 365 days or more for 4 years immediately preceding the previous year. An individual who does not satisfy both the conditions as mentioned above will be treated as Non-Resident in that previous year. ... The Finance Act, 2020, w.e.f. Assessment Year 2021-22 has amended the above exception to provide that the period of 60 days as mentioned in (2) above shall be substituted with 120 days, if an Indian citizen or a person of Indian origin whose Total Income, other than Income from Foreign Sources, exceeds ₹ 15 lakh during the previous year. The Finance Act, 2020 has also introduced new Section 6(1A) which is applicable from Assessment Year 2021-22. It provides that an Indian citizen earning Total Income in excess of ₹ 15 lakh (other than income from foreign sources) shall be deemed to be Resident in India if he / she is not liable to pay tax in any country.” — Income Tax Department, Government of India

估算 — 与链接来源核实。 参见方法论。