Residency checker: are you resident, RNOR or non-resident in India?
Answer one question at a time and see your Indian residential status for FY 2026-27, with the reasoning shown. It applies the same Section 6 tests as our one-page RNOR window calculator — the 182-day test, the 120-day rule for high-income visitors, the crew and employment carve-outs, and deemed residency under Section 6(7).
How residential status is decided
Residency is decided in two steps. Step one asks whether you are resident at all: 182 days in India in the year, or 60 days in the year plus 365 days over the four preceding years. For citizens and PIOs visiting India, the 60-day leg relaxes to 182 days — or tightens to 120 days if India-sourced income exceeds ₹15 lakh. Crew members and those who left India for employment abroad get only the 182-day test.
Step two grades residents. You are RNOR (resident but not ordinarily resident) if you were non-resident in at least 9 of the 10 preceding years, or spent 729 days or fewer in India over the 7 preceding years. Otherwise you are ROR, taxable in India on worldwide income. An Indian citizen with India income above ₹15 lakh who is not liable to tax anywhere else can be deemed resident under Section 6(7), and is then RNOR.
Planning around these tests — the timing of a return, the sequence of ESOP exercises and the restructuring of offshore accounts — is where advice earns its fee. Read more in RNOR status explained: the NRI's tax-free window on returning to India.
General guidance, not advice — confirm with a partner. Day counts, treaty tie-breakers under a DTAA and split-year facts need a proper review before you rely on a status.