Residential Status Determinator

{
  "citizenAbroadEmployment": {
    "applies_to": "Indian citizen leaving India for employment or crew member on Indian ship",
    "modification": "Test B threshold changes from 60 days to 182 days — only the 182-day test applies",
    "statute": "s.6(1) Explanation 1(a)",
    "note": "Only the 182-day test is relevant for this category"
  },
  "nriVisiting": {
    "applies_to": "Indian citizen or Person of Indian Origin (PIO) visiting India (not resident here)",
    "default": "Test B threshold is 182 days (same as citizen abroad — 60-day test does not apply)",
    "highIncomeException": {
      "condition": "Indian-sourced income exceeds ₹15,00,000 in the previous year",
      "modification": "Test B threshold is 120 days (not 182 days)",
      "result": "If present 120+ days AND 365+ days in 4 preceding years → RESIDENT (but likely RNOR under s.6(6))",
      "statute": "s.6(1) proviso inserted by Finance Act 2020, effective AY 2021-22 onward",
      "verify": "Whether ₹15L threshold is gross Indian income or total world income — statute says 'total income' but legislative intent is Indian-sourced; CBDT clarification needed for edge cases"
    }
  }
}