Your residential status in a financial year decides what is taxable in India.
Resident if you meet either test
- 182 days or more in India in the year; or
- 60 days in the year and 365 days in the preceding four years.
Relaxed tests
- Indian citizens or PIOs leaving for employment abroad (and crew): 182 days replaces 60.
- Citizens/PIOs visiting India: 182 days, or 120 days when Indian income exceeds ₹15 lakh.
Deemed resident
Indian citizens with Indian income above ₹15 lakh who are not liable to tax in any other country are deemed residents (RNOR).
RNOR
A resident who was NRI in 9 of the last 10 years, or stayed 729 days or less in the last 7 years, is RNOR, with relief on foreign income.
Check yours instantly with the NRI residential status calculator.
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General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.
