Residency · FY 2026-27
Are you NRI, RNOR, or ROR?
Section 6 of Income Tax Act, 1961
Your India tax status (NRI, RNOR, or Resident) decides which income gets taxed in India. Get it wrong and you could end up paying tax on your global income when you shouldn't. Answer 6 quick questions about your India stay days this year and past 4 years. This calculator applies Section 6 of Income Tax Act, including a 120-day rule for Indian citizens earning over ₹15 lakh. Result in 60 seconds.
Your inputs
Your status
NRI
Only India-sourced income is taxable in India. Foreign income is outside scope.
Why
Did not meet either basic condition of Section 6(1).
How this is computed
- ·Basic conditions (Sec 6(1)): (a) 182+ days in a PY, or (b) 60+ days in PY and 365+ days in 4 preceding PYs.
- ·Indian citizens / PIO visiting India: a 60-day threshold is extended to 182 days, or 120 days if India-sourced income exceeds ₹15 lakh in a PY.
- ·RNOR vs ROR (Sec 6(6)): You're ROR only if resident in 2+ of last 10 PYs AND stayed 730+ days in preceding 7 PYs. Otherwise RNOR.
- ·Deemed residency (Sec 6(1A)) applies to Indian citizens with India income > ₹15 lakh who aren't tax-resident anywhere else: classified as RNOR.
- ·This tool is for educational guidance. Always confirm status with a CA before filing — DTAA tie-breaker rules may override Indian residency.
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