Indian Tax Residency Checker

Select Person Type

To begin, please select who you are checking the residency status for.

See Decision Logic (Individuals)

Individual Residency — Decision Logic

How residential status is determined under Section 6 of the Income Tax Act

Basic Residency Test

A person is Resident if either condition is satisfied:

Condition A

Present in India for 182 days or more during the current Financial Year

Condition B

Present in India for 60 days or more in current FY AND 365 days or more in the 4 preceding FYs combined

If neither condition is met → Non-Resident (NR). Stop here.

Exceptions to Condition B

The 60-day threshold in Condition B is modified in these cases:

Indian citizen — left for employment / ship crew

Condition B does not apply at all. Only Condition A (182 days) is tested.

Indian citizen or PIO/OCI — visiting India

If total Indian income exceeds ₹15 lakh: the 60 days becomes 120 days.

If total Indian income ≤ ₹15 lakh: only Condition A (182 days) is tested.

Deemed Resident — Section 6(1A)

Indian citizen with total Indian income > ₹15 lakh and not liable to tax in any other country → deemed Resident (treated as RNOR).

ROR vs RNOR

If the person is Resident, check both of the following:

Condition C

Has been a Resident in at least 2 out of the 10 preceding FYs

AND

Condition D

Has been present in India for 730 days or more in the 7 preceding FYs combined

Both C and D satisfied → Resident and Ordinarily Resident (ROR)

Either C or D not satisfied → Resident but Not Ordinarily Resident (RNOR)

Quick Reference

ROR

Resident & Ordinarily Resident

Taxed on global income

RNOR

Resident but Not Ordinarily Resident

Taxed on Indian income + business controlled from India

Non-Resident

Taxed only on Indian income

Select Person Type

Question

Status Determined

Resident

Reason

RNOR Status Reason

Tax Implications