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Currently, I am in US. For this year's ITR, I have a question on double taxation.

I left India on 4th Sep, 2015 and came back on 16th Dec and left again on 29th Dec for US.

Now, I am coming back on 4th March back in India...that makes my total number in India as 199.

1-Apr-15    4-Sep-15    157
16-Dec-15   29-Dec-15   14
4-Mar-15    31-Mar-15   28
                        199

Now, question is if I stay back in US for 3 additional weeks on vacation post 4th March - my total number of days will be 199-20 = 179.

Though my payroll will switch back to India on 4th March itself which would make payroll > 182 days in India

Is the sole criteria of being a NRI is physical presence of person in India of less than 182 days?

Or is that Payroll should also be less than 182 days in India?

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Is the sole criteria of being a NRI is physical presence of person in India of less than 182 days?

The sole criteria for determining residency is number of days. Refer to Income Tax India.

Though my payroll will switch back to India on 4th March itself which would make payroll > 182 days in India

As a non-resident Indian, there are still certain aspects of income that are treated as accrued in India and taxes need to be paid in India. In this case the salary from 4th March will be taxed in India. [Apart from the April to September salary]

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