📋 Income Tax Act, 1961
Residential Status Calculator
Sec 6(1) Basic Conditions · Sec 6(1A) Deemed Resident · Sec 6(6) RNOR / ROR
① Basic Info
② Citizenship
③ Days
④ Income
⑤ Result
1
Basic Information
Assessment Year: AY 2026-27
⚠ Enter valid days (0 to 366)
💡 Day counting:
Both the arrival day and departure day count as 1 day each.
Add all trips to India together for the full year total.
2
Citizenship & Travel Category
⚠ Please select your citizenship status
⚠ Please select PIO / OCI status
⚠ Please select your travel category
⚠️ If yes → the 60-day threshold in Test 2 becomes
182 days, making it significantly harder
to qualify as a Resident.
3
Days in India — Past Financial Years
💡 Count total days physically present in India
across all years in the specified look-back period,
excluding the current FY.
⚠ Enter valid days (0 to 1464)
⚠ Enter valid days (0 to 2562)
⚠ Enter valid count (0 to 10)
📌 "Resident years" = FYs where you were classified as
Resident (ROR or RNOR) under Sec 6(1).
Used for RNOR / ROR determination via Sec 6(6).
4
Income & Foreign Tax Liability
⚠ Please select your income category
⚠ Please select your foreign tax liability status
⚠️ Sec 6(1A) Deemed Resident trigger:
Indian citizen + income > ₹15L + NOT liable to tax
in any other country → treated as Deemed Resident (RNOR)
even with 0 days in India.
📖 RNOR status under Sec 6(1A) follows
Explanation 1 to Sec 6(6) —
a Deemed Resident is treated as RNOR and taxed only
on India-sourced income (not on pure foreign-source income).
📊 Step-by-Step Analysis
⚖️ This calculator is for educational & reference purposes only.
Final residential status may depend on individual facts, judicial rulings,
CBDT circulars & treaty positions.
Consult a qualified tax professional for specific advice.
Residential Status in Income Tax — What Every Taxpayer Must Know
Your residential status under the Income Tax Act, 1961 is not about your citizenship or where you hold a passport — it is purely determined by how many days you were physically present in India during a financial year. This single classification decides whether India taxes your Indian income only, or your entire global income.
📋 Three Categories of Residential Status
ROR
Resident & Ordinarily Resident
- Global income taxable
- Foreign income included
- Foreign assets must be disclosed
RNOR
Resident but Not Ordinarily Resident
- Indian income taxable
- Foreign income: only if from Indian business
- Pure foreign income exempt
NR / NRI
Non-Resident in India
- Only India-sourced income taxable
- Foreign income not taxable
- No foreign asset disclosure
⚖️ How Residential Status is Determined — Section 6
Test 1
Present in India for ≥ 182 days in the current financial year → Resident
Test 2
Present in India for ≥ 60 days in the current FY
AND ≥ 365 days in the preceding 4 FYs → Resident
(60 days becomes 120 or 182 days for Indian citizens / PIOs — see exceptions below)
(60 days becomes 120 or 182 days for Indian citizens / PIOs — see exceptions below)
Exception
Indian citizen leaving India for employment / ship crew:
60-day threshold in Test 2 is replaced with 182 days
[Sec 6(1) Proviso 1]
FA 2020
Indian citizen / PIO visiting India with income > ₹15 Lakh:
60-day threshold is reduced to 120 days
[Sec 6(1) Proviso 2, inserted by Finance Act 2020]
Sec 6(1A)
Deemed Resident: Indian citizen with income > ₹15 Lakh
who is not liable to tax in any other country →
treated as Resident (RNOR) even with 0 days in India
ROR Test
A Resident is Ordinarily Resident (ROR) only if:
Resident for ≥ 2 out of last 10 FYs
AND present for ≥ 730 days in last 7 FYs
[Sec 6(6)] — otherwise classified as RNOR
📌 Important — Section 5 (Scope of Total Income):
The taxability of income is directly linked to residential status.
ROR taxpayers must report worldwide income. RNOR and NR taxpayers
are taxed only on India-sourced income or income received in India.
DTAA (Double Taxation Avoidance Agreements) may further reduce
tax liability for NRIs with income in treaty countries.
💡 Quick Facts to Remember
Financial Year = April 1 to March 31
Residential status is determined separately for each FY —
your status can change year to year.
Day Counting Rule
Both arrival day and departure day count as 1 day each.
Add days from all trips to India during the FY.
Companies — Always Resident
An Indian company is always resident. A foreign company is
resident only if its control & management is wholly in India.
DTAA Overrides Domestic Law
If a tax treaty is more beneficial, NRIs can claim lower
TDS rates on dividends, interest and royalties from India.
Residential Status & Scope of Total Income — Full Guide
Sections 5 to 9 · Deemed Accrual Rules · DTAA · Real-life Examples · CBDT Circulars
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