NRI Tax StatusThe ₹15 lakh rules for NRIs
The figure ₹15 lakh appears in three places in section 6 of the Income-tax Act, 2025. In each, the amount is the person’s total income other than income from foreign sources for the tax year (read on 13 November 2026).
Visiting citizens and persons of Indian origin, 6(4) and 6(5)
A citizen or person of Indian origin who lives outside India and comes to India on a visit is not caught by the 60-day and 365-day test. If the income exceeds ₹15 lakh, the test applies, but with 120 days instead of 60. Example: 130 days in India and 400 days in the four earlier years makes a visitor with ₹20 lakh of Indian income a resident, and one with ₹10 lakh a non-resident (Resident but not ordinarily resident (RNOR) and Non-resident (NR) in the checker).
The deemed resident citizen, 6(7)
A citizen who is not liable to tax in any other country, because of domicile, residence or a similar criterion, and whose total income other than foreign-source income exceeds ₹15 lakh, is deemed resident in India even with few days in the country. Such a person is always "not ordinarily resident", section 6(13)(c), so is taxed on Indian income and on foreign income only from a business controlled in or a profession set up in India. Example: a citizen with ₹20 lakh of Indian income who spent 30 days in India and pays tax nowhere else: Resident but not ordinarily resident (RNOR).
The RNOR case, 6(13)(b)
A citizen or person of Indian origin with income above ₹15 lakh who was in India for 120 days or more but fewer than 182 days is resident but not ordinarily resident.
Common questions
Does the 15 lakh rule count foreign income?
No. Both in section 6(5) and in section 6(7) the ₹15 lakh is total income other than income from foreign sources. Section 6(14) says income from foreign sources is income accruing or arising outside India, except income from a business controlled in or a profession set up in India, and not deemed to accrue in India.
Source
- The Income-tax Act, 2025, as published in the Gazette of India Extraordinary: section 5 (scope of total income), section 6 (residence in India) and section 2(78) ("person of Indian origin"). The enacted text was read on 13 November 2026.
The rules are those of the Income-tax Act, 2025 as read on 13 November 2026. This site is independent, not connected with the Income Tax Department, and gives information, not tax advice. Residential status under the Income-tax Act is different from residence under FEMA, which decides how you may hold accounts and investments. Ask a chartered accountant about your own facts.