There are many individuals who keep traveling abroad for work or any other purpose and earn income there. However, when it comes to paying income tax on their income, they may be confused about whether they need to pay it in India or abroad, or in either country. It may depend on a lot of factors, among which residential status for the relevant tax year is an important one.
The basic conditions for determining an individual's residential status remain unchanged under the Income Tax Act, 2025.
