NRI, RNOR or resident: understand Indian tax residential status

Indian tax residential status is tested for each tax year using days spent in India and specific exceptions. A person can be non-resident one year and resident or RNOR the next.

The Income Tax Department describes the basic tests as 182 days in the relevant year, or 60 days in that year together with 365 days in the preceding four years, subject to modified rules for certain Indian citizens and persons of Indian origin.

Quick answer

Build an accurate travel-day record, apply the current-year exceptions and then test RNOR using the longer look-back period. Use a qualified tax adviser for deemed-residency or treaty questions.