NRI Residential Status Determination
Day counts, the 120-day rule, deemed residency and RNOR tests
- 1CountDays in India for the year and look-back years.
- 2TestAll residency tests and exceptions applied.
- 3ConcludeStatus documented with reasons.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About NRI Residential Status Determination
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
You are resident in India for a year if you are in India for 182 days or more, or for 60 days or more and 365 days or more in the four preceding years. For Indian citizens and PIOs visiting India whose Indian income exceeds ₹15 lakh, the 60-day limb becomes 120 days. Citizens with Indian income above ₹15 lakh who aren't taxed in any other country are deemed resident. Residents who meet the RNOR tests are taxed like NRIs on foreign income.
Residential status decides what India can tax: NRIs and RNORs pay Indian tax only on Indian income, while ordinarily residents (ROR) are taxed on worldwide income and must disclose foreign assets. It is decided afresh every financial year, from your passport stamps and travel records.
Two exceptions catch many people. Indian citizens leaving for employment abroad are tested only on the 182-day rule in the year they leave. And the 120-day rule and deemed-residency rule — which apply when Indian income exceeds ₹15 lakh — make you RNOR rather than ROR.
For FY 2025-26 the tests are in section 6 of the 1961 Act; from tax year 2026-27 the Income-tax Act, 2025 carries the same framework under renumbered provisions. We count your days, apply the right tests and document the conclusion for your ITR and for banks.
| Basic test | 182 days or more in India in the year |
|---|---|
| Second test | 60 days + 365 days in the preceding 4 years |
| Citizens/PIOs visiting, Indian income > ₹15 lakh | 60 days becomes 120 days → RNOR |
| Deemed resident | Citizen with Indian income > ₹15 lakh not taxed elsewhere → RNOR |
| RNOR tests | NR in 9 of 10 preceding years, or ≤ 729 days in India in preceding 7 years |
Who this is for
Common scenarios where this service is a good fit.
- NRIs who spent long periods in India this year
- People moving abroad or returning to India
- NRIs with Indian income above ₹15 lakh
- Employees on international assignments
What you get
Clear deliverables so you know exactly what's included.
- Day count from passport and travel records
- Application of all residency tests and exceptions
- RNOR assessment for returning NRIs
- Written status note for ITR, banks and DTAA claims
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Days in India for the year and look-back years.
All residency tests and exceptions applied.
Status documented with reasons.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
- CA reads your case before the call
- DTAA, property, capital gains covered
- Written summary + checklist after
- Fee adjustable if you engage us
Frequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
