Are you NRI, Resident, or RNOR this year?
Enter your travel dates and we'll tell you your residential status under Section 6 of the Income Tax Act — and what it means for your tax.
How this works
We apply Section 6 of the Income Tax Act, 1961 directly. If you spend ≥ 182 days in India in the FY, you're a Resident (Rule 1). If you spend ≥ 60 days AND ≥ 365 days across the preceding 4 FYs, you're also Resident (Rule 2). Indian citizens leaving for employment/business abroad get 182 days instead of 60 in Rule 2. Indian citizens or PIOs visiting with ≥ ₹15 lakh Indian-source income use 120 days instead of 60. If you're classified Resident, we then check the RNOR test: non-resident in 9 of the last 10 FYs OR ≤ 729 days in the preceding 7 FYs.
Day counting follows standard tax practice: both arrival and departure days count. Overlapping travel periods are de-duplicated so you can't double-count a day.
Sources & References
Frequently Asked Questions
- What counts as a day in India for residency?
- Any day you were physically present in India, including arrival and departure days. Travel in transit through an Indian airport without clearing immigration does not count.
- Does arrival day and departure day both count?
- Yes. Both count as full days in India. If you arrive Monday and leave Wednesday, that is 3 days.
- What is RNOR status and why does it matter?
- Resident but Not Ordinarily Resident. It is a transitional status for returning NRIs where foreign income stays tax-free in India for up to 3 FYs after you cross back over the resident threshold.
- I am a seafarer. Are the rules different?
- Yes. Indian citizen seafarers on international voyages use 184 days as the threshold instead of 182 under Section 6(1) Explanation 2. This calculator assumes the standard 182-day rule — if you are a seafarer, adjust manually.
- I am an Indian citizen going abroad for work. What is my threshold?
- 182 days, not 60. It applies in the year you leave India for employment or business abroad. Set "Purpose of stay abroad" to "Employment abroad" to enable this.
- What if my Indian income is above ₹15 lakh?
- For Indian citizens / PIOs visiting India with Indian-source income above ₹15 lakh, the 60-day leg drops to 120 days. Select "Yes" under the Indian-source income question.
- Does FY include leap years?
- The Indian financial year is always April 1 to March 31. A leap year only changes February's day count.