Claim audit · FY 2026-27
“Move to Dubai and pay zero tax”
The condition that decides it
Leaving India doesn't end Indian tax: residency follows the s.6 day-count tests, Indian-source income stays taxable forever, and a citizen with ₹15L+ Indian income untaxed anywhere can be deemed resident u/s 6(1A). The RNOR shield depends on the statutory look-back tests, not a flat '2 years free'.
What the department sees
Immigration entry/exit data, AIS, foreign remittance reporting
Data the Income-tax Department already receives automatically — the reel doesn't mention this part.
The real math
The reel implies that moving to Dubai makes Indian tax ₹0. The statute instead starts with residence under section 6(1) and, for an Indian citizen with ₹15,00,000 or more Indian income untaxed anywhere, the section 6(1A) deemed-resident condition. Even if foreign days support a non-resident result, Indian-source income of ₹8,00,000 remains within the Indian tax analysis under section 5; leaving does not erase that source. The arithmetic is therefore ₹8,00,000 Indian-source income − ₹0 exclusion merely for moving = ₹8,00,000 still considered, with final tax fixed once day count, source split and treaty position are on the table. RNOR protection depends on the statutory look-back tests in section 6(6), not a flat “2 years free” rule. DTAA Article 4 may affect residence tie-breaking, but the final result requires day counts, source and treaty facts.
Questions people actually ask
Sections: 6(1), 6(1A), 6(6), 5, DTAA Art 4 · We audit claims, not creators. Reviewed by Harun Raaj & Associates, Chartered Accountants · All audited claims