Residential Status Checker (NRI / RNOR)

Check ROR, RNOR or NR status under Section 6 from days in India, the 120-day rule and deemed residence.

The Residential Status Checker applies the tests in Section 6 of the Income-tax Act to an individual: 182 days in India in the year, or 60 days in the year with 365 days in the four preceding years, with the 182-day and 120-day exceptions for Indian citizens and persons of Indian origin, and the deemed-resident rule for citizens with Indian income above Rs 15 lakh who are not taxed elsewhere. It shows whether the person is resident and ordinarily resident, resident but not ordinarily resident, or non-resident. The same tests continue under Section 6 of the Income-tax Act, 2025.

Year

Nationality

Days in India this year

Days in India in the 4 preceding years (total)

Situation this year

Income in India (other than from foreign sources) above ₹15 lakh?

Liable to tax in another country because of residence or domicile?

Of the 10 preceding years, years as a non-resident

Days in India in the 7 preceding years (total)

Residential Status

—

182-day test—

60 days + 365 days test—

Deemed resident (citizen, ₹15 lakh)—

Ordinarily resident tests—

Enter the days spent in India.

For crew of foreign-going ships, days on a voyage are counted as prescribed by the rules, which this tool does not apply. A tax treaty tie-breaker can make a person resident of only one country for treaty purposes.

Residential status decides what income is taxed in India: a resident and ordinarily resident (ROR) is taxed on worldwide income, while a resident but not ordinarily resident (RNOR) and a non-resident (NR) are taxed mainly on income earned or received in India. Status is decided afresh for each year from the days spent in India. Count the day of arrival and the day of departure as days in India.

The tests in Section 6

Resident if in India for 182 days or more in the year, or for 60 days or more in the year and 365 days or more in the four preceding years.
Leaving for work: for an Indian citizen who leaves India in the year for employment outside India, or as a crew member of an Indian ship, the 60 days become 182 days.
Visiting India: for an Indian citizen or a person of Indian origin living abroad who comes on a visit, the 60 days become 182 days, or 120 days where income other than from foreign sources exceeds ₹15 lakh. A person resident through the 120-day rule is RNOR.
Deemed resident: an Indian citizen with income other than from foreign sources above ₹15 lakh, who is not liable to tax in any other country because of domicile or residence, is resident, and is RNOR.
RNOR: a resident who was a non-resident in 9 of the 10 preceding years, or was in India for 729 days or less in the 7 preceding years.
2025 Act: the same tests continue under Section 6 of the Income-tax Act, 2025 from Tax Year 2026-27, with “tax year” in place of “previous year”.

Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.

Frequently Asked Questions

How many days in India make a person resident for income tax?

An individual is resident in India for a year if in India for 182 days or more in that year, or for 60 days or more in that year and 365 days or more in the four preceding years. For Indian citizens leaving India for employment abroad, and for citizens or persons of Indian origin visiting India, the 60 days are replaced by 182 days, or by 120 days for visitors whose income other than from foreign sources exceeds Rs 15 lakh.

What is the 120-day rule for NRIs?

An Indian citizen or person of Indian origin living abroad who visits India, and whose total income other than from foreign sources exceeds Rs 15 lakh, becomes resident if in India for 120 days or more in the year and 365 days or more in the four preceding years. Such a person is treated as resident but not ordinarily resident (RNOR), so foreign income generally stays outside Indian tax.

Who is a deemed resident?

An Indian citizen whose total income other than from foreign sources exceeds Rs 15 lakh, and who is not liable to tax in any other country because of domicile or residence, is deemed resident in India even without meeting the day tests. A deemed resident is treated as resident but not ordinarily resident (RNOR).

When is a resident treated as not ordinarily resident (RNOR)?

A resident individual is RNOR if non-resident in India in nine of the ten preceding years, or in India for 729 days or less in the seven preceding years. Residents through the 120-day rule and deemed residents are also RNOR. An RNOR is taxed in India on income earned or received in India, and on foreign income only if it comes from a business controlled in, or a profession set up in, India.

Did the residence rules change under the Income-tax Act, 2025?

No. Section 6 of the Income-tax Act, 2025, which applies from Tax Year 2026-27, keeps the same day tests, the 120-day rule, the deemed-resident rule for citizens with income above Rs 15 lakh, and the RNOR conditions. The main change is terminology: the "previous year" is now the "tax year".

Due in the next 30 days

Income tax

30SepTax Audit Report (Form 3CA/3CB with 3CD for FY 2025-26; Form 26 from Tax Year 2026-27)In 4 days · Income tax
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Full compliance calendar → Statutory dates, which can be extended by notification. General information only.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

Residential Status Checker (NRI / RNOR)

Use the Residential Status Checker (NRI / RNOR)

Residential Status

The tests in Section 6

Frequently Asked Questions

Due in the next 30 days

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