The day-count tests
| Test | Who it applies to | Result if met |
|---|---|---|
| 182 days or more in the year | Everyone | Resident |
| 60 days in the year + 365 days in the previous 4 years | Everyone except the cases below | Resident |
| 60 days replaced by 182 days | Indian citizens leaving for employment abroad or as crew; citizens/PIOs visiting with Indian income ≤ ₹15 lakh | Only the 182-day test applies |
| 60 days replaced by 120 days | Citizens/PIOs visiting India with Indian income > ₹15 lakh | Resident but not ordinarily resident (RNOR) |
| Deemed resident | Indian citizens with Indian income > ₹15 lakh not liable to tax in any country | RNOR |
Resident and Ordinarily Resident vs RNOR
A resident is 'not ordinarily resident' (RNOR) if they were non-resident in 9 of the 10 previous years, or were in India for 729 days or less in the previous 7 years. RNORs are taxed like NRIs on foreign income (except income from a business controlled in India) — a valuable window for returning NRIs to plan foreign income and assets.
How days are counted
- Both the day of arrival and the day of departure are usually counted as days in India
- Use passport stamps or immigration records, not memory
- The tax year runs April to March
- Treaty tie-breaker rules can apply if you are also resident elsewhere
Worked example: NRI visiting family
- 1An Indian citizen working in Dubai spends 130 days in India in the year and was in India 400 days over the previous four years.
- 2Indian income (rent and interest) is ₹6 lakh — below ₹15 lakh, so the 60-day test is replaced by 182 days.
- 3130 days is below 182.
Non-resident: only Indian income is taxable in India.
