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Residential Status (Section 6)

Whether you are a Resident, RNOR or Non-Resident for the year, from your days in India.

Switch calculator — current: Residential status

Your income tax

TDS & TCS

Advance tax & late fees

Your details

For the 730-day ordinary-resident test.

Resident in 2 of the last 10 years?
Indian income over ₹15 lakh?
Liable to tax in another country?

Your answer

₹ —

Still needed: your days in India this year.

  • The figure, and how it compares where there is a choice
  • Every step of the working, line by line
  • The exact sections, with links to read them

For guidance only — not tax advice. Every figure is drawn from BharatX’s verified rule book, with the sections and rules shown alongside it.

Residential status: how it works and FAQs

FY 2025-26 (Income-tax Act 1961) and FY 2026-27 (Income-tax Act 2025) · Updated

How it works

Your residential status under section 6 decides how much of your income India can tax.

Your residential status under section 6 decides how much of your income India can tax. It is worked out from your days in India. You are a Resident if you spend 182+ days here this year, or 60+ days this year and 365+ days across the previous four years. A Resident is "ordinarily resident" only with a deep enough history in India; otherwise "not ordinarily resident" (RNOR). Below these, you are a Non-Resident.

  1. Resident if 182+ days this year, or 60+ days this year and 365+ days in the preceding four years.
  2. For an Indian citizen / PIO with Indian income over ₹15 lakh, the 60-day bar drops to 120 days, and a deemed-resident rule can apply.
  3. Ordinarily resident needs 730+ days across the preceding seven years and residence in at least 2 of the last 10 years; otherwise RNOR.

Worked example

Resident and ordinarily resident (ROR).

You spent 200 days in India this year, 800 days over the last seven years, and were resident in 3 of the last 10 years.

  1. 200 ≥ 182 → Resident.
  2. 800 ≥ 730 and resident in 2+ of 10 years → ordinarily resident.

Resident and ordinarily resident (ROR).

Frequently asked questions

What is RNOR?

Resident but not ordinarily resident — a resident whose India history is not deep enough, so foreign income is largely outside the Indian tax net.

What is the 120-day rule?

An Indian citizen or PIO with Indian income over ₹15 lakh becomes resident at 120 days (not 182), if they also have 365+ days over the preceding four years.

Every figure the calculator shows lists the sections it relies on under “Legal basis”. For guidance only — not tax advice.