Ms. Rashida Qureshi is an Indian national. The following events occurred in sequence: 5th April, 2025: Ms. Rashida departed India to take up…

Ms. Rashida departed India on 5th April, 2025, specifically to take up employment with a luxury fashion house in Milan. As per section 2(v) of the Foreign Exchange Management Act, 1999 (FEMA, 1999), a person who has gone out of India or who stays outside India for the purpose of taking up employment outside India ceases to be a 'Person Resident in India' from the date of departure irrespective of the number of days spent in India during the preceding financial year. Accordingly, Ms. Rashida became a 'Person Resident Outside India' with effect from 5th April, 2025. Her 12 day return in September 2025 for her sister's wedding does not alter this status. A temporary return for a purely personal purpose, without any change in the intention or purpose of residence, does not trigger change of residential status under FEMA. The determinative factor is the purpose and permanence of stay, not the mere physical presence in India for a brief period. Ms. Rashida's residential status under section 2(v) of the FEMA, 1999, throughout the period from 5th April, 2025 onwards (including her 12 day visit to India in September 2025) is "Person Resident Outside India".