Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
The two-part test
Under Section 6, you are resident for the year if either: you spent 182 days or more in India during the year; or you spent 60 days or more this year and 365 days or more over the previous four years. If neither applies, you are a non-resident (NRI) for that year. Status is decided year by year.
The relaxations that matter to NRIs
For an Indian citizen or PIO visiting India, the 60-day limb is relaxed to 182 days — unless your Indian income exceeds ₹15 lakh, when it tightens to 120 days. A separate ‘deemed resident’ rule can apply to high-income Indian citizens not taxed anywhere. Confirm which limb applies to your facts.
Work it out — an example
Example: you visited India for 100 days this year and have been here 400 days over the last four. The 182-day test fails, and although you cross 60 days plus 365, the visiting relaxation lifts that limb to 182 — so (with Indian income under ₹15 lakh) you remain an NRI. Always count both arrival and departure days. If you are resident, you may still be RNOR. Our NRI tax service can confirm your status.