Tax residency depends on days physically present in India, not citizenship or visa. An individual is resident if in India for 182 days or more in the year, or 60 days in the year plus 365 days in the four preceding years.
For Indian citizens or persons of Indian origin visiting India, the 60-day test becomes 120 days where Indian income exceeds ₹15 lakh. A citizen with Indian income above ₹15 lakh who is not liable to tax in any other country may be deemed resident.
Key points
- Count days carefully, including arrival and departure days
- NRIs are taxed in India only on income earned or received in India
- RNOR status may apply in transition years
- Use DTAA relief to avoid double taxation
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts