Scope of Income  ·  Residential Status

Residential Status Identifier

Find out whether you (or your HUF, firm, company or other entity) are Resident and Ordinarily Resident, Resident but Not Ordinarily Resident (RNOR), or Non-Resident in India — determined step-by-step as per Section 6 of the Income Tax Act, 2025. Download the working as Excel.

⚖ Income Tax Act 2025 · Section 6 · Effective 01.04.2026
1
Type of Assessee
Residential status rules differ by category of person under Section 6
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Individual
👪
HUF
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Firm / LLP / AOP
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Company
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Other Person
2
Citizenship & Tax Year
This affects which exceptions under Section 6 apply to you
Indian Citizen
Person of Indian Origin
Foreign National
Indian citizens & PIOs get special exceptions under Section 6(3)–6(5)
Section 6 applies to tax years from FY 2026-27 (AY 2027-28) onwards
3
Physical Presence in India
Section 6(2) — the basic day-count conditions
Total days physically present in India during the tax year
Cumulative days in India during the 4 tax years immediately before this one
Not Applicable
Crew of Indian Ship
Employment Outside India
Section 6(3) — these citizens are tested only on the 182-day rule
No
Section 6(4)–6(5) — visiting citizens/PIOs get a relaxed 60-day condition
4
Income & Global Tax Liability
Needed for the ₹15 lakh threshold tests & deemed-residency check
Total income other than income from foreign sources, for this tax year
No
By reason of domicile, residence, or a similar criterion — Section 6(7)
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Why this matters: If you are a citizen who is not resident under the day-count rules, but are also not liable to tax anywhere else and your Indian income exceeds ₹15 lakh, Section 6(7) can still deem you a resident (and automatically RNOR).
5
Stay History — for the “Not Ordinarily Resident” Test
Section 6(13) — only relevant if you turn out to be Resident
Count of tax years you were Non-Resident, out of the preceding 10
Cumulative days in India during the 7 tax years immediately before this one

Disclaimer

This tool provides an indicative determination of residential status (Resident & Ordinarily Resident, RNOR, or Non-Resident) based solely on the inputs entered and Section 6 of the Income Tax Act, 2025 (effective 01.04.2026). It covers the physical presence tests, the citizen/PIO ₹15 lakh income threshold, deemed residency u/s 6(7), and the NOR history test u/s 6(13). It does not account for Place of Effective Management (POEM) analysis in borderline cases, treaty tie-breaker rules under an applicable DTAA, or fact-specific documentary evidence (e.g. travel records, visa stamps) that may be required to substantiate the days computed.

No Liability of Developer: This calculator is provided purely for general informational and educational purposes. While every effort has been made to ensure accuracy, Jatin Karda & Co. expressly disclaims all liability — direct, indirect, incidental, or consequential — arising from the use of or reliance on the results generated by this tool. Residential status often involves judgment calls and is subject to amendments, notifications and judicial interpretations. The user assumes full responsibility for any decisions made based on the output of this calculator. By using this tool, you acknowledge that Jatin Karda & Co. shall not be held responsible for any loss, damage, or adverse tax consequence arising directly or indirectly from its use. Users are strongly advised to verify their residential status independently before filing a return or making a tax decision.

Always consult a qualified Chartered Accountant for personalised determination of residential status, DTAA relief and compliance. Contact Jatin Karda & Co. — Chartered Accountants, Nagpur.

Income Tax India
Tax Knowledge
Understanding Residential Status
⚖ New Law · Effective 01.04.2026
Income Tax Act 2025 — Section 6, Chapter II
Section 6(1)–(14), Income-tax Act, 2025
An individual is Resident in India in a tax year if —
  • (a) present in India for 182 days or more in that tax year; or
  • (b) present in India for 60 days or more in that tax year and 365 days or more cumulatively in the preceding 4 tax years.

Condition (b) does not apply to a citizen leaving India as crew of an Indian ship or for employment outside India — Section 6(3). For a citizen/PIO merely visiting India, condition (b) also does not apply unless income (excl. foreign sources) exceeds ₹15 lakh, in which case the 60-day limit becomes 120 days — Section 6(4)–(5).

A person satisfying neither condition may still be deemed resident under Section 6(7) if they are an Indian citizen, not liable to tax in any other country by domicile/residence, and have income (excl. foreign sources) exceeding ₹15 lakh — and such a person is automatically treated as RNOR under Section 6(13)(c).
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Three Possible Outcomes
Every tax year, an individual/HUF falls into one of three buckets:
  • Resident & Ordinarily Resident (ROR)
  • Resident but Not Ordinarily Resident (RNOR)
  • Non-Resident (NR)
Each carries a different scope of taxable income.
📅
The 182-Day Rule
Stay in India for 182 days or more in the tax year, on its own, always makes you Resident — regardless of citizenship, visits, or any other exception. Section 6(2)(a).
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The 60 + 365-Day Rule
If not covered by the 182-day rule, staying 60 days or more in the tax year and 365 days or more across the preceding 4 tax years also makes you Resident. Section 6(2)(b). This condition has special carve-outs for those leaving India for work, and for citizens/PIOs visiting India.
✈️
Leaving India for Employment
An Indian citizen leaving India as crew of an Indian ship, or for employment outside India, is tested only on the 182-day rule that year — the 60+365 day rule is switched off. Section 6(3). Note: the 2025 Act requires the employment itself to be outside India, tightening the earlier “for the purposes of employment” wording.
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Citizens/PIOs Visiting India
A citizen or Person of Indian Origin settled abroad, visiting India, is also tested only on the 182-day rule — unless their India income (excl. foreign sources) exceeds ₹15 lakh, in which case the 60-day limit in the second condition rises to 120 days. Section 6(4)–(5).
⚠️
Deemed Residency
An Indian citizen who is resident nowhere (a “stateless” taxpayer for residence purposes) and has India income over ₹15 lakh is deemed resident — even with zero days in India. This anti-avoidance rule only applies if the person isn’t already resident under the day-count tests. Section 6(7)–(8).
🧭
Not Ordinarily Resident (RNOR)
A Resident individual/HUF-manager is further classed RNOR if, in the preceding years, they were Non-Resident in 9 of the last 10 tax years, or in India for 729 days or less in the last 7 tax years — or if resident only via the ₹15 lakh visit rule (120–181 days) or deemed residency. Section 6(13).
🏢
HUF, Firm, AOP & Other Persons
An HUF, firm or AOP is Resident unless control & management of its affairs is situated wholly outside India during the tax year. The same wholly-outside test applies to “every other person” (trusts, AJPs, etc.). Sections 6(9) & 6(11).
🏢
Companies
A company is Resident if it is an Indian company (incorporated in India) — always, regardless of where it is managed — or if its Place of Effective Management (POEM) is in India in that tax year. Section 6(10).

Scope of Total Income by Residential Status

Income CategoryRORRNORNon-Resident
Income received / accrued in IndiaTaxableTaxableTaxable
Income accruing outside India from a business controlled in / profession set up in IndiaTaxableTaxableNot Taxable
Other foreign income (e.g. foreign salary, foreign rent, foreign investments)TaxableNot TaxableNot Taxable

Frequently Asked Questions

Yes — the Income Tax Act 2025 renames the “previous year” as the “tax year”, running 1 April to 31 March, same as before. Section 6 applies to tax years beginning on or after 1 April 2026 (FY 2026-27, AY 2027-28 onwards).
FY 2025-26 is still governed by Section 6 of the Income-tax Act, 1961 (the rules are broadly similar). Section 6 of the Income-tax Act, 2025 applies only to tax years beginning on or after 1 April 2026, i.e. FY 2026-27 onwards. This tool applies the 2025 Act.
Under the 1961 Act, the exception applied broadly to anyone leaving India “for the purposes of employment,” which was interpreted to include people leaving to search for work. The 2025 Act narrows this — the exception under Section 6(3)(b) now applies only where the individual leaves for employment outside India. Borderline cases (e.g. leaving to look for a job) should be reviewed carefully with a CA.
Generally not, unless your visit(s) add up to 182 days or more in that tax year. If your India income (excl. foreign sources) exceeds ₹15 lakh, though, a stay of 120 days or more (and 365+ days in the preceding 4 years) can also trigger residency — and such residency is automatically RNOR, so your foreign income still stays out of the Indian tax net. Section 6(4)–(5) and 6(13)(b).
No. Section 6(7) is aimed at Indian citizens who arrange their affairs to avoid tax residency anywhere. If deemed resident, you are automatically classified RNOR under Section 6(13)(c) — so only Indian income (and income from a business controlled/profession set up in India) is taxable, not your worldwide income.
No. If you end up Resident under Section 6 and a tax resident of another country under its domestic law, the tie-breaker clause of the applicable Double Taxation Avoidance Agreement (DTAA) decides your final treaty residency. This calculator only determines status under the Indian domestic law.
Yes. Section 6(12) makes it clear — if you are resident in India for any one source of income in a tax year, you are deemed resident for all your other sources of income in that same year. You cannot be Resident for one income stream and Non-Resident for another in the same year.
This tool generates a self-prepared working statement for personal understanding and to discuss with your CA. Residential status often involves judgment calls (POEM, treaty tie-breakers, travel-day evidence) — for return filing, get it verified by a qualified Chartered Accountant.

Contact CA Jatin Karda & Co. for expert assistance.
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Not sure about your residential status or NRI tax obligations?
Get a personalised consultation with CA Jatin Karda & Co., Nagpur — for residential status determination, NRI taxation, DTAA relief, or return filing.
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