Residency · FY 2025-26

Are you NRI, RNOR, or ROR?

Section 6 of the Income Tax Act, 1961

Your India tax residency status determines what income is taxed in India. Answer six quick questions to find out — accounting for the 120-day rule, the 7-year history, and the high-income deeming clause.

Your inputs

Days physically in India during FY 2025-26 (Apr–Mar)

Total days in India across previous 4 FYs

Total days in India across previous 7 FYs

Resident in how many of the last 10 FYs?

India-sourced income this FY (₹ lakh)

Indian citizen or Person of Indian Origin (PIO)

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 the PY, or (b) 60+ days in PY and 365+ days in 4 preceding PYs.
·Indian citizens / PIO visiting India: the 60-day threshold is extended to 182 days, or 120 days if India-sourced income exceeds ₹15 lakh in the PY.
·RNOR vs ROR (Sec 6(6)): You're ROR only if resident in 2+ of the last 10 PYs AND stayed 730+ days in the 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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