NRI and family desk
Resident or NRI this year? Tap your India days.
Mark the days you were in India on the year strip, answer four questions and see your status under section 6 of the Income-tax Act 2025. Nothing leaves your phone.
Last updated: Reviewed by IndiaDigital editorsSources
Earlier years (needed for the 60 day test and RNOR)
0 days in India
You can spend 181 more days in India this tax year and stay non-resident on day count. Day 182 flips it.
- 0 days is under 182.
- The 60 day test does not apply to a visitor of Indian origin with Indian income up to ₹15 lakh (6(4)).
We count every day you were in India for any part of the day. An explanation, not tax advice; for a filing, check with a CA.
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How it works
- A tax year runs from 1 April to 31 March. Tax year 2026-27 is the first one under the new Act; the day tests are the same as before.
- 182 days or more in India makes you resident. So does 60 days or more if you were in India 365 days or more in the four years before.
- If you are an Indian citizen or of Indian origin living abroad and only visiting, the 60 day test is switched off. If your Indian income is above ₹15 lakh, it comes back as 120 days.
- A citizen with Indian income above ₹15 lakh who pays tax in no other country is deemed resident, but always "not ordinarily resident".
- We count every day you were in India for any part of the day, arrival and departure included. That is the cautious count.
- An explanation, not tax or legal advice. A chartered accountant is reviewing this page.
Questions people ask
What is RNOR and why does it matter?
Resident but not ordinarily resident. You are resident, but income earned and received outside India is generally not taxed in India. People returning after many years abroad are often RNOR for the first years.
I left India this year for a job abroad. Which test applies?
Only the 182 day test (section 6(3)). The 60 day test does not apply to a citizen who leaves India in the year for employment outside India or as crew of an Indian ship.
Does income from foreign sources count towards ₹15 lakh?
No. Section 6(14) defines income from foreign sources as income that accrues or arises outside India, except from a business controlled or a profession set up in India. Only the rest counts.
Are my days saved anywhere?
Only in this browser on this device, so you can come back to them. Nothing is sent to us. Use "Clear my days" to remove them.
Which years use the old 1961 Act?
Tax years starting before 1 April 2026, that is up to FY 2025-26. The day tests are the same, only the section numbers differ.
Sources
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