The rules behind it
- Resident if in India 182 days or more — or 60 days or more with 365 days in the previous four years.
- For Indian citizens leaving for a job abroad, and for Indian citizens or PIOs visiting India, the 60-day test doesn’t apply — unless Indian income exceeds ₹15 lakh, when it becomes 120 days for visitors.
- Deemed resident: an Indian citizen with Indian income above ₹15 lakh who isn’t liable to tax elsewhere.
- RNOR if non-resident in 9 of the previous 10 years, or in India for 729 days or less in the previous 7 years, or resident only through the 120-day rule, or deemed resident.
Full explanation: residential status and RNOR.
Frequently asked questions
How do I check my residential status for Indian income tax?
Count your days in India in the tax year (April to March) and in the previous four and seven years, then apply the 182-day, 60-day and 120-day tests, the deemed-residency rule and the RNOR conditions. The calculator on this page does this for you.
Can I be RNOR after returning to India?
Yes. Returning NRIs are usually RNOR if they were non-resident in 9 of the previous 10 years or spent 729 days or less in India in the previous 7 years, which keeps most foreign income out of Indian tax for that year.