Residential Status Checker
Find out live whether you are a Resident (ROR), Resident but Not Ordinarily Resident (RNOR) or Non-Resident (NRI) — using the day-count and citizenship rules of Section 6.
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- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Fill in the details — the answer on the right updates as you go.
Test-by-test result
| Section 6 test | Result |
|---|
Get your residential status certified & ITR filed by a CA
NRI, RNOR and returning-resident taxation is tricky — we confirm your status and file the right return.
Disclaimer: Indicative estimate under Section 6 of the Income-tax Act for individuals. Actual status can turn on employment/crew exceptions, split-year facts and DTAA tie-breakers. Consult a professional before filing.
The three residential statuses
Your residential status decides how much of your income India can tax. A Resident and Ordinarily Resident (ROR) is taxed on worldwide income; an RNOR and a Non-Resident are taxed only on Indian income. Status is decided fresh every financial year from your day-count and, in some cases, your citizenship and income.
| Rule | Condition | What it decides |
|---|---|---|
| Basic — 182 day | In India ≥ 182 days in the current FY | Resident |
| Basic — 60 + 365 | In India ≥ 60 days this FY AND ≥ 365 days in the 4 preceding FYs | Resident |
| Citizen / crew leaving for job | Indian citizen leaving for employment / as crew — 60-day limb becomes 182 days | Easier to stay Non-Resident |
| Citizen / PIO visiting | Visiting India, Indian income ≤ ₹15L — 60-day limb becomes 182 days | Only 182-day test applies |
| Citizen / PIO visiting, high income | Visiting India, Indian income > ₹15L — 60-day limb becomes 120 days | 120–181 days → RNOR |
| Deemed resident 6(1A) | Indian citizen, income > ₹15L, not taxable in any other country | Deemed Resident (RNOR) |
| ROR test 6(6) | Resident in ≥ 2 of last 10 years AND ≥ 730 days in last 7 years | Resident & Ordinarily Resident |
How the check works
Section 6 is applied in a fixed order. First we test whether you are a Resident at all; if you are, a second test splits Residents into ROR and RNOR.
Key terms explained
Resident & Ordinarily Resident (ROR)
Taxed on global income — salary, rent, capital gains and interest earned anywhere in the world are taxable in India, with credit for foreign tax under a DTAA.
RNOR & Non-Resident
Taxed only on Indian income — income earned or received in India. Foreign income (a foreign salary or overseas bank interest) is generally not taxed in India.
The 182-day & 60+365 rules
The two basic tests. Being in India 182 days in the year, or 60 days this year plus 365 over the previous four years, makes you a Resident for that year.
The 120-day rule
An Indian citizen or PIO visiting India whose Indian income exceeds ₹15 lakh becomes a Resident (RNOR) at just 120 days — a tighter threshold than the usual 182 days.
Questions people ask
Short answers on Residential Status Checker. Tap a question to open it.
01How is residential status determined?
You are resident if you are in India for 182 days or more in the financial year, or for 60 days or more in the year and 365 days or more in the four preceding years. Otherwise you are a non-resident.
02When does the 60-day test get relaxed?
To 182 days for an Indian citizen leaving India for employment or as a crew member of an Indian ship, and for an Indian citizen or person of Indian origin visiting India whose Indian income does not exceed ₹15 lakh. Where such a visitor's Indian income exceeds ₹15 lakh, the threshold is 120 days.
03What is a deemed resident?
Under section 6(1A), an Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country by reason of domicile or residence is deemed resident in India, and is treated as resident but not ordinarily resident.
04What does "resident but not ordinarily resident" mean?
A resident who has been a non-resident in nine of the ten preceding years, or in India for 729 days or less in the seven preceding years. An RNOR is taxed on Indian income and on foreign income only where it is derived from a business controlled from India.
05Is residential status under FEMA the same?
No. FEMA looks at intention and purpose of stay rather than a day count, so a person can be a resident under the Income-tax Act and a non-resident under FEMA in the same year. The two determinations are made independently.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.