📋 NRI Tax · Step 1 of 5
Residency · the 182 / 120 day tests — one delayed flight can flip you to ROR
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.
AK
Amish says
I miscounted my own days in 2022 — a back-to-back family wedding stretch took me past the 120-day threshold. Cost me a 90-minute call with my CA and a few thousand in extra tax. Use the Day Counter from January, not from March.
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 →