'I Spent More Than 182 Days Outside India, So I'm NRI': The 4-Step Test ITA 2025 Actually Uses for Tax Year 2025-26

Most NRIs believe spending more than 182 days outside India is sufficient to determine their status. Under the Income Tax Act, 2025 (ITA 2025), Section 6 applies a four-step filter that goes far beyond day counting. The basic 182-day and 60+365-day tests are just the starting point. The employment exception replaces the 60-day threshold with 182 days for Indians who left India to take up overseas employment. And Section 6(1A) — the deemed RNOR rule — catches Indian citizens in zero-tax jurisdictions like the UAE who earn more than ₹15 lakh from Indian sources, making them taxable in India even without meeting standard residency tests. This article walks through the complete determination process for Tax Year 2025-26, with three real-world scenarios, a step-by-step checklist, and the key Form 26AS (now Form 168 under ITA 2025) reconciliation steps every NRI must follow before filing.