Free Tool · Section 6 ITA · FY 2025-26
NRI Residency Status Calculator
Are you ROR, RNOR, or Non-Resident for Indian tax purposes? Enter your days in India over the last 10 financial years. We apply the Section 6 tests — 182-day rule, 60-day rule, and the RNOR window — and tell you exactly what income is taxable in India.
Days in India — FY 2025-26 (current year)
Count each calendar day you were physically in India (arrival and departure days count as 1 day each).
Days in India — preceding years (for RNOR / 60-day test)
The 60-day test needs 4 preceding FYs. The RNOR test needs 10 preceding FYs. Enter 0 if you were fully abroad.
Common Questions
What is the 182-day rule?
Under Section 6(1)(a) ITA, you are Resident if you are in India for ≥182 days during the Financial Year (April 1 – March 31). This is the basic test and applies regardless of citizenship.
What is the RNOR window for returning NRIs?
RNOR (Resident but Not Ordinarily Resident) under Section 6(6) applies if: (a) you were NR in 9 of 10 preceding FYs, OR (b) ≤729 days in India in preceding 7 years. During RNOR — typically 2-3 years — foreign income is NOT taxable in India. It is the most tax-efficient phase of returning.
Does the 60-day rule apply if I emigrated this year?
No. The proviso to Section 6(1) replaces the 60-day threshold with 182 days for Indian citizens who leave India in that year for employment. So for an emigrating citizen, only the basic 182-day rule applies — you need to be in India for less than 182 days to be Non-Resident.
Is my NRE account interest taxable when I become RNOR?
No. Section 10(4) exempts interest on NRE and FCNR(B) accounts regardless of whether you are NR or RNOR. The exemption ends only when you become ROR — at which point FEMA also requires converting NRE accounts to Resident accounts.
NRI tax filing is more complex than it looks
Residency status, DTAA claims, Form 15CA/15CB, repatriation limits, and FEMA compliance — our CAs handle end-to-end NRI tax filing with full statutory citations.