Check your residential status.

Nine questions, straight from Section 6 of the Income-tax Act as it applies for FY 2025-26 — including the 120-day rule for high-income visitors, the crew and employment carve-outs, and deemed residency under Section 6(1A). The verdict updates as you type.

How the tests stack up

Residency is decided in two steps. Step one asks whether you are resident at all: 182 days in India, or 60 days this year plus 365 days over the prior four years. For citizens and PIOs visiting India, the 60-day leg relaxes to 182 days — or 120 days if India-sourced income exceeds ₹15 lakh, in which case residency through the 120–181 day band lands you in RNOR automatically. Crew members and those leaving for employment abroad get the 182-day threshold outright.

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 preceding 7 years. Otherwise you are ROR — ordinarily resident, taxable on worldwide income with Schedule FA disclosure of foreign assets. A citizen with India income above ₹15 lakh who is not liable to tax anywhere else is deemed resident under Section 6(1A), and deemed residents are always RNOR.

The RNOR window is the single most valuable planning asset a returning NRI has — typically two to three years in which foreign income stays outside the Indian net. Sequencing your return date, ESOP exercises and offshore account restructuring inside that window is where advice earns its fee.

This checker is general information, not tax or legal advice — day counts, treaty positions and split-year facts need a proper review before you rely on a status.