India Residential Status for NRIs: 182, 120 and 60 Days
How India decides Resident, RNOR and Non-Resident status, including the 120-day rule for high-income visitors and the deemed-resident rule.
India's residential status rules matter to millions of NRIs and people who split time between India and abroad. India uses its financial year (1 April to 31 March) and three possible outcomes: Resident and Ordinarily Resident (ROR), Resident but Not Ordinarily Resident (RNOR) and Non-Resident (NR).
Basic conditions for being resident
- In India for 182 days or more in the financial year; or
- In India for 60 days or more in the year and 365 days or more in the four preceding years.
Exceptions to the 60-day limb
- An Indian citizen who leaves India for employment abroad (or as crew) — the 60 days becomes 182.
- An Indian citizen or person of Indian origin living abroad who visits India — the 60 days becomes 182, except where total Indian income (other than foreign sources) exceeds ₹15 lakh, in which case it becomes 120 days. Someone who becomes resident through this 120-day route is treated as RNOR.
Deemed residency
An Indian citizen whose Indian income exceeds ₹15 lakh and who is not liable to tax in any other country because of domicile or residence is deemed resident in India, and treated as RNOR.
ROR versus RNOR
A resident is RNOR (rather than ROR) if they were non-resident in nine of the ten preceding years, or were in India for 729 days or fewer in the seven preceding years — plus the special RNOR cases above. RNOR status generally keeps foreign income outside Indian tax unless it comes from a business controlled or profession set up in India. Returning NRIs often enjoy two to three RNOR years, which makes timing a return worth planning.
Estimate yours
Use the India status estimator. Remember that DTAA tie-breakers can change the treaty outcome if you are also resident elsewhere — see our tie-breaker guide.