FY 2025–26 / AY 2026–27
Residential status
Check the day-count rules for NR, RNOR and ROR.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Resident: 182 days; otherwise generally 60 days plus 365 in the previous four years, subject to citizenship/visit exceptions.
What you need to enter
- Days in India this financial year
- Days in India in preceding 4 years
- Days in India in preceding 7 years
- Non-resident years in preceding 10 years
- Circumstances
- Income other than foreign-source income
- Indian citizen?
- Not liable to tax in any other country?
Assumptions and limitations
FY 2025–26. This decision aid applies individual residence tests, including visiting citizens/PIOs and deemed residents.
For RNOR, check non-residence in at least nine of ten previous years or presence of 729 days or less in seven years. The ₹15 lakh rule uses income other than foreign-source income, not simply money received in India. Employment departure and crew exemptions have conditions; days and citizenship must be checked together.