Residency · FY 2026-27
Are you NRI, RNOR, or ROR?
Section 6 of the 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 the past 4 years. The calculator applies Section 6 of the Income Tax Act, including the 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 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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