📋 NRI Tax
Residency · the 182 / 120 day tests — one delayed flight can flip you to ROR
Updated May 2026
India taxes by residency, not citizenship. The two tests of Section 6 (Income Tax Act) decide whether your foreign income is taxable in India. Get this wrong and one delayed flight costs you tens of lakhs.
The two core tests · Section 6, Income Tax Act
India taxes you based on residency, not citizenship. There are two tests; you become a tax resident if you fail either:
- Basic test (182 days): 182+ days in India during the financial year (April 1 – March 31).
- Cumulative test (60 days): 60+ days in India during the FY and 365+ days across the previous 4 FYs combined. The 60 stretches to 120 days if your taxable Indian income is under ₹15 lakh; 182 days if you're a resident of a no-tax jurisdiction.
How days are counted
One delayed flight can flip you. Both arrival and departure days count as full days. Stopovers in airports don't (transit-only). Flights crossing midnight count as the day of departure.
- Track every entry + exit. The Day Counter tool below auto-computes against the rules.
- Save boarding passes as proof — Indian assessing officers ask for them at scrutiny.
What your status actually means
| Status | Indian-source income | Foreign income |
|---|---|---|
| NRI | Taxable in India | Tax-exempt in India |
| RNOR (post-return) | Taxable in India | Mostly tax-exempt 2-3 yrs |
| ROR (full resident) | Taxable in India | Worldwide income taxable |
Use the Day Counter
Track your India presence day-by-day to avoid accidental ROR status. Open the NRI Day Counter →
Next up
RNOR · the 2-3 year window
Returning NRIs get a 2-3 year RNOR window where foreign income (US salary, capital gains, IRA distributions) stays largely tax-exempt in India. The single biggest planning lever for moving back.
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