Are you NR, RNOR or resident this year?
Under section 6 of the Income-tax Act, 2025. Answer a few questions about your days in India and your income.
Get this result by email
How residential status is decided
Under section 6, you are resident if you are in India 182 days or more in the tax year, or 60 days or more in the year and 365 days or more in the four previous years. For an Indian citizen or person of Indian origin visiting India, the 60 days becomes 182, or 120 if Indian income exceeds ₹15 lakh. Indian citizens leaving for work abroad are tested on 182 days only. A resident is RNOR if non-resident in 9 of the previous 10 years, or in India 729 days or fewer in the previous 7 years.
Worked example
An Indian citizen with ₹20 lakh of Indian income spends 130 days in India this year and 400 days in the previous four years. The 120-day test applies, so they are resident, and treated as RNOR.
Common questions
Did the residency rules change in the Income-tax Act, 2025?
No. Residential status is still in section 6, and the day-count tests are the same as before.
What is the 120-day rule?
An Indian citizen or person of Indian origin visiting India, whose Indian income is above ₹15 lakh, is resident if in India 120 days or more in the year and 365 days or more in the previous four years. Such a person is treated as RNOR.
Who is a deemed resident?
An Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any country because of residence or domicile. A deemed resident is treated as RNOR.
How are days counted?
Both the day of arrival and the day of departure generally count as days in India.
For education only, based on your answers. Residency can turn on facts not covered here. Not tax advice.