Residential status: are you an NRI for tax this year?
What it means
Your tax residence depends on days in India (182-day rule, 60/120-day rules for certain income levels) and the 'deemed resident' rule for high Indian income. It decides which income India taxes.
What to do
- Count days in India from passport stamps for the financial year.
- Apply the day tests and the deemed-resident rule.
- Check RNOR status if you returned recently.
Deadline: Determined for each financial year (1 April – 31 March).
Documents you will need
- Passport
- Travel history
- Indian income details
Have this notice? Upload it for a free explanation of your own case. NRI case pack — $39.
Section numbers refer to the Income-tax Act 1961 / CGST Act 2017; the Income-tax Act 2025 renumbers income-tax sections from 1 April 2026 — the notice shows the applicable number. Checked by the founder on 16 Oct 2026.