Chartered Accountant · ICAI M.No. 153926 · FRN 136869W · Reviewed on 7 October 2026
The counting method
The test is where you physically were, not where you worked or were paid. Part of a day counts as a day — land at 11:55 pm and that calendar day is a day in India. Courts have occasionally shaved the departure day in the taxpayer’s favour, but planning on that is how people lose residency cases; plan on both ends counting, and keep a margin of three or four days rather than flying on day 181.
Which threshold applies to you
182 days — the main test, for everyone. The secondary test (60 days + 365 in the prior four years) is relaxed to 182 for an Indian citizen leaving India for employment or as crew, and for NRIs/PIOs visiting India — but for a visitor whose Indian-source income (other than foreign income) exceeds ₹15 lakh, the visit threshold tightens to 120 days, and such a person lands in RNOR, not full resident. Separately, section 6(1A) can deem a high-income Indian citizen resident if they are not liable to tax anywhere — again as RNOR.
Evidence beats arithmetic
Maintain a running day-count sheet against passport stamps, boarding passes and FRRO/immigration records; e-gates at some airports skip stamps, so keep tickets. Decide travel for March before March — the year’s status is won or lost there. One wrong year as resident exposes global income and foreign-asset reporting (Schedule FA). We run day-count reviews for NRI clients every January–February, while the calendar can still be fixed.