I am trying to understand dad’s tax residency status as per title. He is not an Indian citizen.
1. My dad last entered India on 27th April 2023 with an OCI. He has been here ever since.
2. In last 10 years, my dad has always been a non resident, except during corona, he was in India for more than 18 consecutive months due to travelling issues. And once in those 10 years, he was here for around 7 months in a year. However on both these occasions we have not filed any RNOR returns.
3. My dad has already been for more than 729 days in India for last 7 years.
My dad does not have any taxable income in India, and thus does not hold a PAN. He is also not an Indian citizen, so no Aadhaar.
As far as I understand right now he is in RNOR status. However my query lies in whether he will be a tax resident post 31st March 2025, or post 26th April 2025?