Determine whether an individual is Resident and Ordinarily Resident (ROR), Resident but Not Ordinarily Resident (RNOR), or Non-Resident (NR) under the applicable Indian income-tax residential-status rules.
Find Your Residential Status
Answer the questions for the individual whose status is being determined.
Days in India during the preceding 7 tax years
The first four fields are also used for the preceding-four-year 365-day test.
India Stay Day Counter
Add each period you were physically present in India during Tax Year 2026-27. Overlapping periods are merged automatically.
| Arrival / Start | Departure / End | Days |
|---|
How the Residential Status Test Works
Employment / Indian Ship Crew
An Indian citizen leaving India for employment outside India, or as a crew member of an Indian ship, uses the 182-day threshold instead of the normal 60+365 limb.
Indian Citizen / PIO Visiting India
For a visiting Indian citizen or PIO with income other than foreign-source income of ₹15 lakh or less, the 60-day threshold is replaced by 182 days. Where such income exceeds ₹15 lakh, the alternate threshold is 120 days plus 365 days in the preceding four years. A person who becomes resident through the 120–181 day visiting rule is RNOR.
Deemed Resident
An Indian citizen with income other than foreign-source income exceeding ₹15 lakh who is not liable to tax in another country by reason of domicile, residence or similar criteria may be deemed resident. A deemed resident is RNOR.
ROR vs RNOR
Why It Matters
Generally Indian and foreign income fall within Indian tax scope, subject to the Act and treaty relief.
Indian income is taxable; specified foreign income from a business controlled or profession set up in India can also be taxable.
Generally income received/deemed received in India or accruing/deemed accruing in India is taxable in India.
Residential Status FAQs
Is residential status the same as citizenship or FEMA residential status?
No. Income-tax residential status is determined separately under income-tax law. FEMA residence and citizenship are different concepts.
Does staying 182 days in India automatically make me ROR?
No. It makes you resident under the basic residence test, but the RNOR conditions must still be checked.
What is the 120-day rule?
For an Indian citizen or PIO visiting India with income other than foreign-source income exceeding ₹15 lakh, the alternate residence test uses at least 120 days in India plus at least 365 days in the preceding four years.
What is the 729-day RNOR test?
A resident individual is RNOR if the stay in India during the seven preceding tax years is 729 days or less.
Can someone be resident with very few days in India?
Yes in a deemed-resident case involving an Indian citizen with qualifying income above ₹15 lakh who is not liable to tax in another country under the specified criteria.
Which law applies to FY 2025-26 / AY 2026-27?
The Income-tax Act, 1961 continues to govern tax years beginning before 1 April 2026. The Income-tax Act, 2025 applies to tax years beginning on or after 1 April 2026.
