| Why it matters | Residents are taxed on worldwide income; NRIs only on Indian income |
| Main test | 182 days or more in India in the year makes you resident |
| Watch out for | The 120-day rule and deemed residence for Indian citizens |
| Our fee | ₹6,999 with your return |
Ask a CA to handle it Fixed price, confirmed before you pay.
The basic tests
You are resident for a tax year if you are in India for 182 days or more, or for 60 days or more in the year and 365 days or more in the four preceding years.
For Indian citizens and persons of Indian origin visiting India, the 60-day limb is replaced by 182 days, except that it becomes 120 days if Indian income (other than from foreign sources) exceeds ₹15 lakh.
Deemed residence
An Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country because of domicile or residence can be treated as resident, usually as resident but not ordinarily resident.
RNOR: the middle status
Resident but not ordinarily resident individuals are generally taxed like NRIs on foreign income, except income from a business controlled or profession set up in India. Returning NRIs often qualify for a year or two.
What to keep
- Passport stamps or a travel history for every trip
- Proof of tax residence abroad, such as a tax residency certificate
Common questions
Do the day counts include arrival and departure days?
Generally both days are counted as days in India; keep exact travel dates.
Does the new Income-tax Act change these rules?
The tests continue under the Income-tax Act, 2025 with renumbered sections.
Want a CA to handle it?
Our chartered accountants handle it at a fixed price, with calls in your time zone. Ask a CA to handle it.
Related guides
General information as of October 2026, not advice on your case. Rules change; check the notice and current law, or ask us.