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NRI residential status

Are you a resident, RNOR or NRI for tax this year?

Your status depends mainly on your days in India. At 182 days or more in the year you are resident. The 60-day test usually becomes 182 days for Indian citizens working abroad or visiting, with a 120-day rule if Indian income is above ₹15 lakh. Your status decides which income India taxes.

Draft rules: not yet verified by a CA. Do not rely on this figure.

Days in India this tax yearCount from your passport stamps. April to March.

Days in India in the previous 4 years

I am an Indian citizen or person of Indian originI live abroad and came to India on a visitI left India this year for a job abroad

Income from India this year

Excluding income from foreign sources.

More details, for visitors and returning NRIs

I am liable to tax in another countryMany Gulf countries have no personal income tax. Your expert can check this for you.I am an Indian citizen

Days in India in the previous 7 years

Years as a non-resident in the last 10

You are a non-resident (NRI) for this year. Only income earned or received in India is taxed here.

StatusNRI
What decided itThe 60-day test becomes 182 days for you, and you were here for less
Days in India this year100

Estimate for planning, not tax advice.

Your statusNRI

Worked example

An Indian citizen working in Dubai who visited Kerala for 100 days, with ₹5,00,000 of Indian income.

You are a non-resident (NRI) for this year. Only income earned or received in India is taxed here.

Status	NRI
What decided it	The 60-day test becomes 182 days for you, and you were here for less
Days in India this year	100

Common questions

Do NRIs need to file an ITR in India?

An NRI generally must file if Indian income, such as rent, NRO interest or capital gains, is above the basic exemption limit, or to claim a refund of TDS. Check your status first, because it decides which income counts.

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