Budget 2020 changed the residency rules that determine how a person's income is taxed. Once these rules are implemented, non-residents Indians (NRIs) who visit India every year, and businessmen and professionals whose jobs require them to travel overseas for a considerable number of days in a year, will need to keep track of the number of days spent in the country, and file their tax returns depending on their status. Failure to do so will mean falling foul of the income-tax authorities.
182-day limit reduced: Residency rules are significant as they determine how a person is taxed. At present, a person

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