Answer a few quick questions to see whether you are a Non-resident, RNOR or Resident in India for tax year 2026-27 (or 2025-26), with the exact rule that decides it. Free, no sign-up, and we don’t store your answers.
An indication under Indian law only, not tax advice. Updated 21 October 2026.
Your residential status is worked out separately for each tax year (1 April to 31 March), mainly from the number of days you spend in India. Citizenship matters only for a few special rules.
| Rule | 2026-27 (Income-tax Act 2025) | 2025-26 (Income-tax Act 1961) |
|---|---|---|
| Resident if in India 182 days or more | s.6 | s.6(1)(a) |
| Resident if in India 60 days or more, plus 365 days in the previous 4 years | s.6 | s.6(1)(c) |
| Indian citizen leaving India for a job abroad, or as crew of an Indian ship: 60 days becomes 182 | s.6 | Explanation 1(a) to s.6(1) |
| Indian citizen or OCI/PIO visiting India: 60 days becomes 182, or 120 if Indian income exceeds ₹15 lakh | s.6, s.6(5) | Explanation 1(b) to s.6(1) |
| Deemed resident: Indian citizen with Indian income over ₹15 lakh, not liable to tax in any other country | s.6(7) | s.6(1A) |
| Not ordinarily resident (RNOR) tests | s.6(13) | s.6(6) |
| Status | What India taxes |
|---|---|
| Non-resident (NRI) | Only income earned or received in India |
| RNOR | Income earned or received in India. Foreign income generally not taxed, except from a business controlled from India or a profession set up in India |
| Resident and Ordinarily Resident (ROR) | Worldwide income, with credit for foreign tax where a tax treaty allows |
A resident is RNOR if they were a non-resident in 9 of the previous 10 years, or spent 729 days or fewer in India in the previous 7 years. Residents under the 120-day rule and deemed residents are always RNOR.
Moving back to India? If you return after several years abroad, you may be RNOR for your first year or two back, which can keep your foreign income outside Indian tax for that time. Check your status each year, and read our guide to moving back to India from Canada.
Hypothetical illustrations, tax year 2026-27.
Residency drives everything else: what you report, what India taxes, and which tax treaty benefits you can claim. If your situation is close to a threshold, or you are moving between countries, email hello@ledgerbrigade.com or book a free briefing.
Sources: Income-tax Act 2025, section 6; Income-tax Act 1961, section 6; Income Tax Department, Non-resident FAQs. This tool gives general information, not tax or legal advice. It covers individuals only, and does not apply tax treaty tie-breaker rules.