---
title: "Aurelia Menezes Quoted in Business Standard on Residency Determination for NRIs"
date: 2025-08-11
author: "King Stubb & Kasiva"
url: https://ksandk.com/news/aurelia-menezes-quoted-in-business-standard-on-residency-determination-for-nris/
---

# Aurelia Menezes Quoted in Business Standard on Residency Determination for NRIs

Posted On - 11 August, 2025 • By - King Stubb & Kasiva

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*Aurelia Menezes* was recently quoted in a **Business Standard** article discussing the nuanced differences in determining residency status under Indian tax laws and the Foreign Exchange Management Act (FEMA).

In her remarks, Aurelia highlighted that while tax laws apply a rigid day-count test of 182 days to ascertain residency, FEMA adopts a more flexible, intention-based approach, factoring in both physical presence and the individual’s intent to reside abroad. She explained that the tribunal’s dual-condition test aligns with FEMA’s purpose-driven interpretation, which can override the tax law’s strict timeline.

Aurelia further noted that, as per Reserve Bank of India directives, Non-Resident External (NRE) and Non-Resident Ordinary (NRO) accounts must be reclassified to resident accounts only when resident status is acquired under FEMA—not merely upon satisfying tax residency thresholds. This interpretation impacts NRIs returning mid-year, especially those arriving post-September, in areas such as property purchases, investment eligibility, and bank account reclassification. Read more: [https://www.linkedin.com/feed/update/urn:li:activity:7360600316767080448](https://www.linkedin.com/feed/update/urn:li:activity:7360600316767080448)

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---

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