In a recent ruling by the Mumbai Income Tax Appellate Tribunal (ITAT), it has been decided that only days spent in India will determine the Non-Resident Indian (NRI) tax status. The decision came in favor of M Gulati, who spent 210 days abroad, confirming his non-resident status. The tribunal emphasized that both employment and job search periods abroad are considered for determining non-residency status. This ruling is significant as it implies that non-residents will not be taxed on their overseas income, which is advantageous for expatriates looking for job opportunities abroad. This clarification provides clarity for NRIs regarding their tax liabilities and benefits, making it easier for them to plan their finances accordingly.