Residential Status Calculator

Determine Resident (ROR/RNOR) or Non-Resident status u/s 6 - FY 2026-27 (AY 2027-28)

Citizenship & Purpose of Stay

Citizenship / Status This affects which day-count rules apply

India-sourced Income (Rs.) Income accruing or arising in India. Exclude income from foreign sources (income accruing outside India, except income from business controlled in or profession set up in India). Used for the Rs.15 lakh threshold.

0Rs.

Physical Presence in India

Tip: Both your date of arrival in India and date of departure from India count as days of stay. Enter the total including both. For seafarers/crew on foreign-bound ships, days covered by CDC for eligible voyages may be excluded under Rule 126 - this tool uses gross day counts.

Days Stayed - Current FY 2026-27

0days

Days Stayed - Preceding 4 FYs Combined

0days

Ordinarily Resident Test (only relevant if Resident)

Years Resident - Out of Preceding 10 FYs

0yrs

Days Stayed - Preceding 7 FYs Combined

0days

Your Residential Status

FY 2026-27 (AY 2027-28)

Summary of Your Inputs

Citizenship / Status-

India-sourced Income-

Days in Current FY-

Days in Preceding 4 FYs-

Resident Years (last 10)-

Days in Preceding 7 FYs-

Test Walkthrough

How it works: You need to satisfy ANY ONE of the two Basic Conditions to be treated as Resident. If neither is met, you are Non-Resident. If you are Resident, the Additional Conditions determine whether you are ROR or RNOR.

Important Disclaimers:

1. Deemed Residency (Section 6(1A)) applies only to Indian citizens - not to PIOs or foreign nationals. It requires: (a) India income exceeding Rs.15 lakh, AND (b) not being liable to tax in any other country by reason of domicile, residence, or similar criteria. This tool relies on your input for condition (b).

2. Person of Indian Origin (PIO) is defined as someone who, or whose parents or grandparents, were born in undivided India. PIOs are covered by the 182-day/120-day visiting rules but NOT by deemed residency (s.6(1A)).

3. Seafarers/Crew: Days on eligible foreign-bound voyages may be excluded from India day-count under Rule 126 using CDC dates. This tool uses gross day counts - verify with your CDC and passport records.

4. Income from foreign sources means income accruing or arising outside India, excluding income from a business controlled in or profession set up in India. Include such India business/profession income in the India-sourced income figure.

5. This tool applies the standard tests under Section 6 of the Income-tax Act, 1961 (as amended by Finance Act 2020) in simplified form. It does not model DTAA tie-breaker rules, does not verify actual day-count evidence, and treats "preceding 4/7/10 years" figures as entered rather than computed year-by-year. It does not determine FEMA residency status.

6. Both the day of arrival in India and the day of departure from India are counted as days of stay in India. The purpose of stay is irrelevant - even family visits and tourism count.

7. Consult a Chartered Accountant for cases involving overseas income, DTAA claims, borderline day counts, or complex seafarer situations. All computations run entirely in your browser - no data is transmitted to or stored on any server.

About This Tool

The Residential Status Calculator determines whether a taxpayer qualifies as a Resident and Ordinarily Resident (ROR), Resident but Not Ordinarily Resident (RNOR), or Non-Resident (NR) for income tax purposes under Section 6 of the Income Tax Act. This is crucial because only ROR taxpayers are taxed on global income, while NRs and RNORs are taxed only on India-sourced income. The calculator is especially useful for NRIs returning to India, seafarers, and frequent international travellers.

How to Use

Enter the number of days you were in India during the current financial year.
Enter the number of days in India during the preceding 10 financial years (for the two secondary conditions).
Specify whether you were an Indian citizen, PIO, or foreign national.
For FY 2019-20 onwards: note that finance acts changed residential status rules for Indian citizens with no tax liability abroad.
Click Calculate — the tool determines your residential status and lists the income to be declared in India.

Frequently Asked Questions

What is the basic condition for being a Resident?

You are a Resident if you were in India for 182 days or more during the financial year. An alternative condition applies for Indian citizens visiting India — 60 days in the year + 365 days in 4 preceding years.

What is the deemed resident provision?

From FY 2020-21, an Indian citizen who is not liable to tax in any other country is deemed a Resident in India if they stay in India for 120+ days and have Indian-source income exceeding ₹15 lakh.

What income does an NRI need to pay tax on in India?

An NRI pays tax only on income earned or accrued in India, or received in India — including salary for services rendered in India, rental income from Indian property, and capital gains from assets in India.

Do I need to declare global income if I am RNOR?

RNOR taxpayers are taxed like NRIs — only on Indian-source income. Global income becomes taxable only when you attain Resident and Ordinarily Resident (ROR) status.