NRI Tax StatusResidential status of an individual: section 6
Section 6 of the Income-tax Act, 2025 decides whether an individual is resident in India for a tax year. These are its rules in plain words, as read on 13 November 2026. The checker on the home page applies them in this order.
1. The basic tests, section 6(2)
- 182 days: you are resident if you are in India for 182 days or more in the tax year.
- 60 and 365 days: you are also resident if you are in India for 60 days or more in the year and have been in India for 365 days or more in the four tax years before it.
2. Two exceptions to the 60-day limb, sections 6(3) to 6(5)
- A citizen who leaves India in the tax year as crew of an Indian ship or for employment outside India: the 60-day and 365-day test does not apply, so only 182 days counts.
- A citizen or person of Indian origin who lives outside India and comes on a visit: the 60-day and 365-day test does not apply, unless the person’s total income other than income from foreign sources exceeds ₹15 lakh, in which case it applies with 120 days instead of 60.
3. Deemed resident, section 6(7)
A citizen is deemed resident if not liable to tax in any other country because of domicile, residence or a similar test, and total income other than from foreign sources exceeds ₹15 lakh. This does not apply to someone already resident under the tests above. See the 15 lakh rule.
4. Then: ordinarily resident or not, section 6(13)
A resident is "not ordinarily resident" if any of these is true: non-resident in nine of the ten preceding tax years; 729 days or fewer in India in the seven preceding tax years; 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; or a deemed resident under 6(7). Everyone else who is resident is "resident and ordinarily resident". See RNOR.
Who is a person of Indian origin
Section 2(78): an individual who, or either of whose parents or any of whose grandparents, was born in undivided India.
Worked cases
| Who | Status |
|---|---|
| A foreign national in India for 190 days | Resident and ordinarily resident (ROR) |
| A foreign national: 70 days this year, 400 days in the four years before, long-time resident (1,500 days in 7 years) | Resident and ordinarily resident (ROR) |
| A foreign national: 70 days this year, 400 days before, few years in India (500 days in 7 years) | Resident but not ordinarily resident (RNOR) |
| A citizen working abroad, home for 100 days (left for employment) | Non-resident (NR) |
| A citizen living abroad visiting for 130 days, income in India ₹10 lakh | Non-resident (NR) |
| The same visitor with income in India ₹20 lakh | Resident but not ordinarily resident (RNOR) |
| A citizen with ₹20 lakh Indian income, 30 days in India, not taxed elsewhere | Resident but not ordinarily resident (RNOR) |
Common questions
Does leaving for a job abroad change the 60-day rule?
Yes. Section 6(3) says the 60-day limb in 6(2)(b) does not apply to a citizen who leaves India in the tax year for employment outside India or as a member of the crew of an Indian ship, so only the 182-day test can make such a person resident that year.
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.