Tax residence in India for Singapore taxpayers

India decides residence for each tax year (1 April – 31 March) under s. 6 of the Income-tax Act, 2025: you are resident with 182 days or more in India, or with 60 days or more plus 365 days or more in the four preceding tax years, with special rules for Indian citizens and persons of Indian origin. A resident who is not ordinarily resident (RNOR) is taxed on foreign income only if it comes from a business controlled in or a profession set up in India. Singapore decides residence for the calendar year, so a move can make you resident in both; Art. 4(2) of the Singapore–India Agreement then decides.

Check your status: Singapore and India

Free, no sign-up, about 3 minutes. Conclusion under Singapore's Income Tax Act 1947, compared with the law of India and the tax treaty (DTA).

When India treats you as a tax resident

India's tax year runs from 1 April to 31 March (tax year 2026-27 = 1 April 2026 – 31 March 2027); for it, residence is determined under s. 6 of the Income-tax Act, 2025. 182 days or more in India in the tax year makes any individual resident.

A resident is «not ordinarily resident» (RNOR) if he or she was a non-resident of India in 9 of the 10 preceding tax years or spent 729 days or fewer in India in the 7 preceding tax years.

In the year an Indian citizen leaves India for employment abroad or as crew of an Indian ship, only the 182-day test applies.

An Indian citizen who is not resident under the day tests may still be deemed resident if his or her income other than foreign-source income exceeds ₹15 lakh.

For an Indian citizen living abroad who comes on a visit, the 60-day test does not apply; with Indian income above ₹15 lakh, a 120-day test applies instead.

The 60-day test needs, in addition, 365 days or more in India in the four preceding tax years.

The visitor rules of s. 6(4)–(5) also apply to persons of Indian origin who are not Indian citizens — a person is of Indian origin if he or she, either parent or any grandparent was born in undivided India. Deemed residence (s. 6(7)) applies only to citizens.

You were in India for 182 days or more in this tax year — you are resident in India under s. 6(2)(a) of the Income-tax Act, 2025. As a resident and ordinarily resident, India taxes your worldwide income (s. 5(1)).
You were in India for 182 days or more — you are resident in India (s. 6(2)(a)), but not ordinarily resident (RNOR, s. 6(13)(a)) because of your past years. India taxes income received or arising in India, and foreign income only if it comes from a business controlled in or a profession set up in India (s. 5(1)(c)).
You were in India for 182 days or more — you are resident in India (s. 6(2)(a)). Whether you are ordinarily resident depends on your past years (non-resident in 9 of the 10 preceding tax years, or 729 days or fewer in the 7 preceding years, makes you RNOR); until you check, assume India taxes your worldwide income.
You were in India for 60 days or more this tax year and 365 days or more in the four preceding years — you are resident in India under s. 6(2)(b). As a resident and ordinarily resident, India taxes your worldwide income (s. 5(1)).
You were in India for 60 days or more this tax year and 365 days or more in the four preceding years — you are resident (s. 6(2)(b)), but not ordinarily resident (RNOR, s. 6(13)(a)). India taxes income received or arising in India, and foreign income only if it comes from a business controlled in or a profession set up in India (s. 5(1)(c)).
You were in India for 60 days or more this tax year and 365 days or more in the four preceding years — you are resident in India (s. 6(2)(b)). Whether you are ordinarily resident depends on your past years; until you check, assume India taxes your worldwide income.
As an Indian citizen or person of Indian origin visiting India with income other than foreign-source income above ₹15 lakh, you spent 120 days or more in India this tax year and 365 days or more in the four preceding years — you are resident (s. 6(2)(b) read with s. 6(5)) and, by law, not ordinarily resident (s. 6(13)(b)). India taxes income received or arising in India, and foreign income only if it comes from a business controlled in or a profession set up in India (s. 5(1)(c)).
You are an Indian citizen with income other than foreign-source income above ₹15 lakh and are not liable to tax in any other country by reason of domicile or residence — you are deemed resident in India (s. 6(7)) and, by law, not ordinarily resident (s. 6(13)(c)). India taxes income received or arising in India, and foreign income only if it comes from a business controlled in or a profession set up in India (s. 5(1)(c)).

When you are a non-resident

You left India this tax year for employment abroad (or as crew of an Indian ship) and spent fewer than 182 days in India — you are non-resident (s. 6(3)) and not deemed resident. India taxes only income received or arising in India (s. 5(2)).
You live abroad and only visited India: you spent fewer than 182 days there and do not meet the 120-day rule for visitors with Indian income above ₹15 lakh (s. 6(4)–(5)), nor deemed residence — you are non-resident. India taxes only income received or arising in India (s. 5(2)).
You spent fewer than 182 days in India and do not meet the 60-day test (60 days this year and 365 days in the four preceding years), and you are not deemed resident — you are non-resident. India taxes only income received or arising in India (s. 5(2)).
You are not an Indian citizen and do not meet the 182-day or the 60-day test (60 days this year and 365 days in the four preceding years) — you are non-resident. India taxes only income received or arising in India (s. 5(2)).

Where the rules of India clash with Singapore tax rules

Collision: resident in both — the Singapore calendar year meets India's April–March year. In the year you move you can be resident in Singapore (183 days in the calendar year, normal residence as a citizen or permanent resident, or the IRAS two- or three-year rules for foreign employees) and still have 182 days or more in India in the Indian tax year, or remain resident in India under the 60-day test (60 days and 365 days in the four preceding years) unless you are an Indian citizen leaving India for employment abroad (then only 182 days count). Art. 4(2) of the Singapore–India Agreement decides: permanent home → centre of vital interests → habitual abode (also where you have a permanent home in neither country) → nationality → mutual agreement.
Collision: India's 60-day rule for repeated visitors. With fewer than 182 days in an Indian tax year, you are still resident in India if you spend 60 days or more there in that year and 365 days or more in the four preceding tax years (s. 6(2)(b)). This 60-day test applies to everyone except an Indian citizen or a person of Indian origin who lives outside India and comes on a visit (for whom 120 days applies instead if income other than foreign-source income exceeds ₹15 lakh, otherwise only the 182-day test), and an Indian citizen who leaves India in the year for employment abroad or as crew of an Indian ship (only the 182-day test). Regular business visitors from Singapore can meet it without noticing. If Singapore also treats you as resident, Art. 4(2) of the Agreement decides — a permanent home available only in Singapore makes you a Singapore resident for treaty purposes. If your earlier years were mostly as a non-resident of India, you are likely to be not ordinarily resident, so India taxes mainly Indian income.

What else to know

Which treaty applies: the 1994 Singapore–India Agreement. The Agreement signed on 24 January 1994 (in force 27 May 1994) applies, as amended by the Protocols of 2005, 2011 and 2016; the MLI adds only the preamble and the principal purpose test. Residence tie-breaker: Art. 4(2) — permanent home; with a home in both countries, the centre of vital interests; if that cannot be determined, or you have a permanent home in neither, habitual abode; then nationality; then mutual agreement. Employment: Art. 15 (183 days in the relevant fiscal year); limitation of relief for income taxed on remittance: Art. 24; relief: Art. 25 (Indian deduction, Singapore credit).
Different years: the calendar year and 1 April – 31 March. Singapore decides residence for the calendar year — the basis period of the following Year of Assessment; India counts days in its tax year (1 April – 31 March) and also looks at your days in the four preceding Indian tax years. The same stay gives different totals: for example, a stay from 1 January to 30 June (181 days) falls in one Singapore basis year but is split between two Indian tax years (90 and 91 days). Check both counts separately.
Person of Indian origin: visitor rules. Indian law treats a person as of Indian origin if he or she, either parent or any grandparent was born in undivided India. For such a person living abroad who visits India, the 60-day test does not apply (s. 6(4)): with Indian income other than foreign-source income of ₹15 lakh or less, you become resident only with 182 days or more in India; above ₹15 lakh, with 120 days and 365 days in the four preceding years — and then you are not ordinarily resident (s. 6(13)(b)). Keep proof of birthplace if you rely on this rule.
Not ordinarily resident in India: Singapore income stays outside Indian tax. As a resident but not ordinarily resident (RNOR) of India, income arising outside India — for example rent from Singapore property or salary for work done in Singapore — is taxed in India only if it comes from a business controlled in or a profession set up in India (s. 5(1)(c)). Singapore taxes Singapore-source income if you are resident or non-resident there. RNOR status usually applies if you were non-resident in 9 of the 10 preceding Indian tax years or spent 729 days or fewer in India in the 7 preceding years; check it every year.
Working in India while resident in Singapore: 183 days in the fiscal year. India taxes pay for work done in India as income arising in India, even if you are non-resident and your employer is in Singapore. If Singapore is your treaty residence, India does not tax it only if all conditions of Art. 15(2) of the Singapore–India Agreement are met: not more than 183 days in India in the relevant fiscal year (for India, the tax year from 1 April), an employer that is not resident in India, and pay not borne by a permanent establishment or fixed base of the employer in India. Even then, India may tax the pay at up to 15% if it is deductible against fees for technical services of an employer without a permanent establishment in India (Art. 15(3)). Singapore generally does not tax foreign-sourced income of resident individuals (s. 13(7A)); where the pay is taxable in Singapore, the Indian tax is credited (Art. 25(4)).
How India and Singapore relieve double taxation. If India is your state of residence, it taxes your worldwide income and deducts the Singapore tax on income that Singapore may tax under the Agreement, up to the Indian tax attributable to that income (Art. 25(2); s. 159 of the Income-tax Act, 2025); claim it with Form No. 44 under rule 76 of the Income-tax Rules, 2026, with proof of the Singapore tax paid. If Singapore is your state of residence, it generally does not tax your Indian income — foreign-sourced income not brought into Singapore is outside the charge and income received in Singapore is exempt (ss. 10(1), 13(7A) ITA 1947); where it is taxable, Singapore credits the Indian tax (Art. 25(4)). Because of the remittance clause (Art. 24), an Indian treaty reduction for income that Singapore taxes only when remitted covers only the amount remitted to Singapore.
Moving between Singapore and India: no split year in either country. India decides your status for the whole tax year (1 April – 31 March) and has no split-year rule; Singapore decides it for the whole calendar year. Because the two years overlap only partly, a move can make you resident in both countries for part of the time; the Agreement's tie-breaker then applies.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Agreement between the Government of the Republic of Singapore and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed on 24 January 1994), as amended by the Protocols of 29 June 2005, 24 June 2011 and 30 December 2016 and modified by the MLI. The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in India

tax year: 1 April to 31 March; tax year 2026-27 is the first under the Income-tax Act, 2025
resident and ordinarily resident: resident taxed in India on worldwide income
not ordinarily resident (RNOR): resident taxed on foreign income only if it comes from a business controlled in or a profession set up in India
deemed resident: Indian citizen with income other than foreign-source income above ₹15 lakh who is not liable to tax elsewhere by reason of domicile or residence
person of Indian origin: a person who, or either of whose parents or any grandparent, was born in undivided India
Form No. 44: form to claim the deduction for foreign tax under rule 76 of the Income-tax Rules, 2026

Questions

I visit India regularly on business from Singapore — can I become resident there?

Yes: 60 days in an Indian tax year plus 365 days in the four preceding years make you resident, unless an exception for Indian citizens or persons of Indian origin applies. If Singapore also treats you as resident, Art. 4(2) of the Singapore–India Agreement decides.

Does India tax my salary for a short Indian assignment?

Not if all conditions of Art. 15(2) are met: not more than 183 days in India in the relevant fiscal year, an employer not resident in India, and pay not borne by an Indian permanent establishment. Pay deductible against fees for technical services may still be taxed at up to 15% (Art. 15(3)).

What is the remittance clause in Art. 24?

Where Singapore taxes income only when it is remitted to or received in Singapore, an Indian treaty reduction for that income covers only the amount remitted or received.

Sources

Legislation and official guidance

Income-tax Act, 2025 (Act No. 30 of 2025), s. 1(3) — Save as otherwise provided, the Act comes into force on 1 April 2026; tax year 2026-27 is the first tax year under it.
Income-tax Act, 2025, s. 6(1)–(2) — Residential status is determined for each tax year. An individual is resident in India in a tax year if in India for 182 days or more in that year, or for 60 days or more in that year and 365 days or more in the four years preceding it.
Income-tax Act, 2025, s. 6(13)–(14) — Not ordinarily resident: an individual non-resident in 9 of the 10 preceding tax years, or in India for 729 days or fewer in the 7 preceding tax years; a citizen or person of Indian origin with income other than foreign-source income above ₹15 lakh in India for 120–181 days; a citizen deemed resident under s. 6(7). Income from foreign sources: income accruing or arising outside India (except from a business controlled in or a profession set up in India) and not deemed to accrue or arise in India.
Income-tax Act, 2025, s. 6(3), (6) — The 60-day test does not apply to an Indian citizen who leaves India in the tax year as a member of the crew of an Indian ship or for employment outside India; only the 182-day test applies. Days of crew on a voyage are counted as prescribed.
Income-tax Act, 2025, s. 6(7)–(8) — An Indian citizen whose total income other than income from foreign sources exceeds ₹15 lakh and who is not liable to tax in any other country or territory by reason of domicile, residence or similar criterion is deemed resident in India; this does not apply to an individual already resident under s. 6(2)–(6).
Income-tax Act, 2025, s. 6(4)–(5) — The 60-day test does not apply to an Indian citizen or a person of Indian origin who, being outside India, comes on a visit to India; if such a person's total income other than income from foreign sources exceeds ₹15 lakh, 120 days takes the place of 60 days (with 365 days in the four preceding years).
Income-tax Act, 2025, s. 5 — A resident is taxed on income received or deemed received in India, accruing or arising (or deemed to) in India, and accruing or arising outside India; for a not ordinarily resident, income accruing outside India is included only if it is from a business controlled in or a profession set up in India. A non-resident is taxed only on income received or deemed received in India, or accruing or arising (or deemed to) in India.
Government of India clarification on deemed tax residency, relayed by the Consulate General of India, Dubai, 3 February 2020 — The deemed-residence provision is not intended to include in the tax net Indian citizens who are bona fide workers in other countries; income they earn outside India is not taxed in India unless it is derived from an Indian business or profession.
Singapore–India Agreement (1994) as amended by the Protocols of 2005, 2011 and 2016 and modified by the MLI — IRAS text — Signed on 24 January 1994, in force 27 May 1994; effect in India from fiscal years beginning 1 April 1994. Amended by the Protocols of 29 June 2005 (royalties and fees for technical services 10%), 24 June 2011 (exchange of information) and 30 December 2016 (capital gains on shares acquired from 1 April 2017, limitation of benefits); the MLI adds only the preamble and the principal purpose test.
Art. 4(2) of the Singapore–India Agreement — Dual-resident individual: (a) resident of the State in which he has a permanent home available to him; if he has a permanent home in both States, of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the centre of vital interests cannot be determined, or he has no permanent home available in either State, of the State in which he has an habitual abode; (c) habitual abode in both States or in neither — the State of which he is a national; (d) national of both States or of neither — the competent authorities settle the question by mutual agreement. Neither the protocols nor the MLI changed Art. 4.
Art. 15(2)–(3) of the Singapore–India Agreement — Remuneration of a resident of one State for employment exercised in the other State is taxable only in the first State if (a) the recipient is present in the other State for not more than 183 days in aggregate in the relevant fiscal year, (b) it is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) it is not borne by a permanent establishment or fixed base which the employer has in the other State. Art. 15(3): if the remuneration is deductible against fees for technical services of an employer without a permanent establishment in the State where the work is done, that State may tax it at up to 15%.
Art. 24 of the Singapore–India Agreement — Limitation of relief (remittance basis), in both directions: where income from one State is relieved from tax there under the Agreement and the other State taxes it by reference to the amount remitted to or received in that State, the relief applies only to the amount so remitted or received.
Art. 25(2), (4) of the Singapore–India Agreement — India (Art. 25(2)): a deduction from Indian tax of the Singapore tax paid on income which may be taxed in Singapore, not exceeding the Indian tax attributable to that income. Singapore (Art. 25(4)): credit for Indian tax against Singapore tax on that income.
s. 2(1) ITA 1947 (definitions of «year of assessment» and «basis period»); IRAS — preceding-year basis of assessment — Tax is charged for a year of assessment (YA) on the income of the preceding calendar year: YA 2027 covers income from 1 January to 31 December 2026. Residence is determined for the same preceding calendar year, so the selected year 2026 is the basis year for YA 2027.
IRAS — «Working out my tax residency» (updated 12 May 2026) — A Singapore citizen or permanent resident who normally resides in Singapore, except for temporary absences, is a tax resident. A foreigner is resident for a year of assessment if, in the preceding calendar year, he or she stayed or worked in Singapore for at least 183 days, or stays or works in Singapore continuously for three consecutive years (then for all three years, even with fewer than 183 days in the first and third). A foreign employee whose employment spans two calendar years is resident for both years if the period of employment, together with the stay immediately before and after it, is a continuous period of at least 183 days (not for company directors, public entertainers and professionals). Days include weekends and public holidays, and temporary absences (leave abroad, business trips) connected with the employment in Singapore.
s. 10(1) ITA 1947 — Income tax is payable on the income of any person accruing in or derived from Singapore or received in Singapore from outside Singapore — including gains or profits from any trade, business, profession or vocation, from any employment, dividends, interest, rents, royalties and pensions.
s. 13(7A) ITA 1947 — Exempt is income from sources outside Singapore received in Singapore: (a) by a non-resident individual; (b) from 1 January 2004 — by a resident individual, where the Comptroller is satisfied that the exemption is beneficial to him or her; the exemption does not cover such income received through a partnership in Singapore.
Income-tax Act, 2025, s. 159 — The Central Government may enter into agreements for relief from double taxation and avoidance of double taxation; where an agreement applies, the Act applies only to the extent more beneficial to the assessee (s. 159(4)). A non-resident may claim treaty relief only with a certificate of residence from the other country's government and the prescribed documents and information (s. 159(8)).
Income-tax Rules, 2026, rule 76; Forms No. 44 and 45 — A resident gets credit for foreign tax in the tax year in which the income is taxed in India; credit is the lower of the Indian tax on that income and the foreign tax, per source and per country; not against interest, fees or penalties; disputed foreign tax only after settlement (Form No. 45, within 6 months of the month of settlement). Form No. 44 with a certificate of income and tax and proof of payment, within 12 months from the end of the tax year if the return was filed on time; accountant verification if foreign tax is ₹1,00,000 or more. Conversion at the TT buying rate.
IRAS — «Claiming foreign tax credit» — Where foreign income is taxable in Singapore and foreign tax has been paid on it, a resident can claim a foreign tax credit in the return; the credit is the lower of the foreign tax paid and the Singapore tax payable on that income.
ITA 1947, s. 2(1) («resident in Singapore»), 62(4)–(5), 73(1); IRAS — «Working out my tax residency» (updated 12 May 2026) — Status is set for the whole calendar year and applies to the following Year of Assessment. A foreigner arriving is resident for that year with 183 days of presence or employment, or under the two-year or three-year administrative rules; a holder of a work pass valid for at least one year is provisionally treated as resident, and the status is reviewed at tax clearance. A person chargeable to tax notifies IRAS within one month of arrival.
Income-tax Act, 2025, s. 202(1) Table (new tax regime: nil to ₹4,00,000; 5/10/15/20/25%; 30% above ₹24,00,000) and s. 202(4) (option out of the regime) — Income Tax Department — Nil up to ₹4 lakh; 5% ₹4–8 lakh; 10% ₹8–12 lakh; 15% ₹12–16 lakh; 20% ₹16–20 lakh; 25% ₹20–24 lakh; 30% above ₹24 lakh. The old regime is available on opting in.
Income-tax Act, 2025, s. 156(2), (3) (rebate up to ₹60,000 for resident individuals with total income up to ₹12,00,000; marginal relief) — Income Tax Department — Rebate for resident individuals with total income up to ₹12 lakh (up to ₹60,000).
Income-tax Act, 2025, s. 19(1) Table Sl. No. 2 (standard deduction ₹75,000 under the s. 202 regime) — Income Tax Department — Standard deduction ₹75,000 for salary.
Finance Act, 2026 (No. 4 of 2026), s. 3 (surcharge 10/15/25 %; Health and Education Cess 4 %) — Gazette of India — Surcharge 10/15/25% above ₹50 lakh/₹1 crore/₹2 crore; 4% health and education cess.
Income-tax Act, 2025, s. 263 — Return due dates (Table in s. 263(1)(c)): 31 July of the following financial year for assessees whose accounts are not audited; 31 October for audit cases. A resident other than not ordinarily resident who holds any asset outside India (including a financial interest in an entity) or has signing authority in an account outside India must file a return regardless of income. Belated return: within 9 months from the end of the tax year (or before assessment).
Income-tax Act, 2025, s. 393(2) and Table (Notes 2 and 3) — Income Tax Department — Tax is deducted at source on specified income paid or credited to non-residents, at the rates in the Table; for Sl. Nos. 10 and 15, Note 2 provides 20% or the lower rate under an agreement referred to in s. 159(1)/(2). For Sl. No. 17 the obligation to deduct extends to every payer, resident or non-resident, whether or not the non-resident has a residence, place of business, business connection or other presence in India (Note 3(b)).
IRAS — «Apply for Certificate of Residence» (updated 20 August 2026) — A Certificate of Residence (COR) for a state with which Singapore has a DTA is applied for through IRAS's online application; the form depends on the applicant's profile (Singapore citizen or PR employee, self-employed person, foreign employee with or without Singpass). Processing takes 2–3 weeks; the letter is available on myTax Portal if digital notices were chosen, otherwise it is mailed. A foreign tax authority's own form can be certified by IRAS on request (XLSX application and original form sent by post).
Art. 4(2)(a) of the Singapore–India Agreement — A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) of the Singapore–India Agreement — If the State of the centre of vital interests cannot be determined, or if he has no permanent home available in either State, he is deemed to be a resident of the State in which he has an habitual abode.
Art. 4(2)(c), (d) of the Singapore–India Agreement — If he has an habitual abode in both States or in neither, he is deemed to be a resident only of the State of which he is a national (c); if he is a national of both States or of neither, the competent authorities settle the question by mutual agreement (d).

Updated 10/11/2026. The result is for information only and is not tax or legal advice. IRAS, other tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law can change with each annual Budget. Consult a qualified adviser before making decisions.

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