Am I non-resident for Indian income tax?
Organise your travel history and identify the exceptions that a day count alone misses.
Source snapshot: 5 September 2026. Check current requirements with the issuing authority.
Understand the issue
Tax residency is tested for each year. The 182-day and 60-plus-365-day tests have important exceptions, including certain visits, departures for employment, the 120-day provision and deemed residency. RNOR has additional history tests.
Prepare your next steps
Choose the year
Keep tax years separate. The Income-tax Act, 2025 applies to tax years beginning on or after 1 April 2026; earlier years use the 1961 Act.
Reconstruct your travel
Use passport stamps, immigration records and tickets. The day counter here helps organise calendar days; it does not determine residency.
Identify the purpose of the stay
A visit, leaving for overseas employment and returning to settle may require different assessments.
Check the exceptions
Ask about Indian citizenship or PIO status, income other than foreign-source income and liability to tax elsewhere.
Check RNOR and treaty issues separately
Prior-year history and treaty residence can matter even after the first resident/non-resident test.
Documents to prepare
- Arrival and departure dates
- Prior-year India travel history
- Income breakdown by source
- Overseas tax-residence and employment evidence
Questions for your adviser
- Which exact residency provision applies to this year and why?
- Do the 120-day or deemed-resident provisions apply?
- If resident, am I RNOR, and does a treaty change the outcome?
Watch for
“You are safe below 182 days” is incomplete advice when exceptions have not been considered.
Who can help
A CA experienced in cross-border individual taxation.
Original sources
- Income Tax Department: Non-resident tax FAQs
Residency exceptions, RNOR and the transition between the 1961 and 2025 Acts.
General information only. Verify your circumstances and current rules with the relevant authority and a qualified professional before acting.
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