Does NRI status depend on passport or citizenship only?

No. For Indian income tax, residential status depends mainly on physical presence and statutory tests, not only passport or visa status.

Why does RNOR matter?

RNOR can affect how foreign income and assets are reported and taxed during transition years.

NRI Tax answer

How is NRI residential status decided for Indian tax?

NRI residential status is mainly decided using day-count tests under Indian income tax law, along with special rules for Indian citizens, persons of Indian origin and returning individuals.

Last reviewed: 2026-09-14•Category: NRI Tax

Detailed answer

Residential status affects whether India taxes only India-source income or also broader global income.

The first step is counting days of physical presence in India during the relevant financial year and earlier years.

NRI, resident, and RNOR outcomes can change disclosure requirements, DTAA positions and the ITR form used.

Source and citation links

NRI Tax Filing Guide Income Tax e-Filing Portal

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