nri-tax
"India gives you split-year residence when you move abroad": What ITA 2025 actually says
India has no split-year residence. Move abroad mid-year and Section 6 of ITA 2025 still decides your status for the whole Tax Year at once. Here is how mid-year movers should actually read the law, when RNOR exempts foreign salary, and the step-by-step to get residential status, source rules, and DTAA relief right so you neither over-report nor invite a notice.
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Harun Raaj
Chartered Accountant · Harun Raaj & Associates
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