International tax, NRI · Residential Status

Residential Status: ROR, RNOR, or NRI? Live Calculator

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

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Your entire India tax liability depends on one answer: your residential status. Get it wrong and you either overpay (declaring global income unnecessarily) or face the Black Money Act. Enter your actual days in India for the last 10 years, get your exact status in seconds.

Provisions

Sec 6(1); Sec 6(6), RNOR; Sec 6(1A), Deemed Resident; Sec 5, Scope of income

Analysis

The 60-day alternative test: If you spent ≥60 days in India this year AND ≥365 days in the previous 4 years combined: you are Resident (not NRI) even though you didn't cross 182 days. Many frequent flyers fall here unknowingly. RNOR is the golden window: Returning NRIs get 1-2 years of RNOR status, all foreign income stays exempt during this period. Critical to repatriate foreign assets and convert NRE accounts BEFORE becoming ROR. Days counting rules: Day of arrival = counted. Day of departure = NOT counted. Count Sundays, holidays, medical stays, all days in India count. Passport stamps are the evidence, IT department can and does verify. Deemed resident trap: Living in UAE/GCC (zero tax jurisdiction) + earning ₹15L+ from India → Finance Act 2020 says you are deemed resident. Cannot be "stateless" for tax purposes. India taxes your global income.

Close

  1. Count exact days in India using passport: current FY (Apr to Mar)
  2. Count days in preceding 4 FYs (for 60-day alternative test)
  3. Count days in preceding 7 FYs (for RNOR 729-day test)
  4. Count years as NRI in preceding 10 years (for RNOR 9-of-10 test)
  5. Determine: NRI / RNOR / ROR using the calculator above
  6. If RNOR: plan repatriation of foreign assets before window closes

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