Residential Status Calculator — Am I NRI, RNOR or Resident?
Enter your days of stay in India for FY 2025-26 and past years. The calculator instantly determines your residential status under the Income Tax Act 1961 — including the 120-day and Deemed Resident rules introduced by Finance Act 2020.
Add Stay Periods
Under Section 6(6), the 729-day RNOR check covers the preceding 7 financial years. The 365-day resident check covers the preceding 4 years.
Your Residential Status
FY 2025-26 | Income Tax Act 1961
How Residential Status is Determined
Under Section 6 of the Income Tax Act 1961, as amended by Finance Acts 2020 and 2024. Status is based strictly on days of physical presence in India.
Taxed only on Indian income. Foreign salary, NRE interest, and foreign assets are exempt.
Condition (both must be true):
- Stay in India < 182 days in FY 2025-26, AND
- Does NOT meet the applicable threshold + 365-day rule
Taxed on global income — Indian + foreign. Schedule FA disclosure mandatory.
Condition (either must be true):
- Stay ≥ 182 days in FY 2025-26, OR
- Stay ≥ 60 days (or applicable threshold) AND ≥ 365 days in last 4 yrs
AND (both for ROR, else RNOR):
- Resident in 2 of last 10 years, AND
- Stay ≥ 730 days in last 7 years
Taxed on Indian income only. Foreign income exempt. No Schedule FA needed.
Qualifies if Resident AND (either):
- Non-Resident in 9 of the last 10 years, OR
- Total stay ≤ 729 days in last 7 years
| Citizenship | Situation | Threshold (Condition 2) | Sec 6(1)(b) / 6(1A) |
|---|---|---|---|
| Indian Citizen | Leaving India for employment / ship crew | 182 days | Sec 6(1)(b) proviso (i) |
| Indian Citizen / PIO | Visiting India — Indian income ≤ ₹15L | 182 days | Sec 6(1)(b) proviso (ii) |
| Indian Citizen / PIO | Visiting India — Indian income > ₹15L | 120 days | FA 2020 amendment to Sec 6(1) |
| Indian Citizen | Income > ₹15L, not liable to tax anywhere | Deemed — any days | Sec 6(1A) — treated as RNOR |
| All others | All other situations | 60 days | Sec 6(1)(b) — normal rule |
