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📐 Section 6 · Income Tax Act, 1961

Residential Status Determiner

Determine whether an individual is Resident & Ordinarily Resident, Resident but Not Ordinarily Resident, or Non-Resident for any assessment year.

① Step 1 — Resident or Non-Resident?

An individual is Resident if they satisfy at least one of these Basic Conditions:

Basic Conditions (satisfy any one)
B1 Present in India for 182 days or more during the previous year (PY).
— OR —
B2 Present in India for 60 days or more in the PY AND 365 days or more in the 4 preceding years.
Important Exceptions to B2:
• Indian citizen leaving India for employment / crew member — B2 threshold raised to 182 days (instead of 60).
• Indian citizen / PIO visiting India — B2 threshold raised to 182 days (until AY 2020-21). From AY 2021-22, raised to 120 days if total income (other than foreign sources) exceeds ₹15 lakh; such person becomes RNOR (not ROR).
• Budget 2020 deemed resident — Indian citizen with total income > ₹15 lakh (other than foreign sources) who is not taxable in any other country is deemed Resident (and RNOR).

② Step 2 — Ordinarily Resident or Not?

A Resident individual is Ordinarily Resident (ROR) if they satisfy both Additional Conditions:

Additional Conditions (satisfy both)
A1 Resident in India in at least 2 out of the 10 preceding previous years.
A2 Present in India for 730 days or more in the 7 preceding previous years.

If either additional condition is not met → Resident but Not Ordinarily Resident (RNOR)

③ Tax Scope by Status

ROR
  • Indian income
  • Foreign income
  • Income deemed to accrue in India

→ Worldwide income taxable

RNOR
  • Indian income
  • Income deemed to accrue in India
  • Foreign income from India-controlled business

→ Partial exemption on foreign income

NR
  • Indian income only
  • Income deemed to accrue in India

→ Foreign income fully exempt

🔀 Determination Flowchart

Does the individual meet any Basic Condition (B1 or B2)?
No → Non-Resident
│ Yes ↓
Does the Resident meet BOTH Additional Conditions (A1 and A2)?
No → RNOR
│
Yes → ROR

Residential Status Calculator

Enter the number of days present in India and related details to determine status for any Previous Year.

Current Previous Year
April 1 to March 31 of the previous year
Preceding Years Data
Total across the 4 years before current PY
Total across the 7 years before current PY
Count of years the person was Resident in the last 10 PYs
Special Categories (Exceptions)
Condition-by-Condition Analysis
Tax Implication
⚠️ This tool is for educational/indicative purposes only. Consult a qualified CA/tax professional for actual filing. The deemed resident provisions (Budget 2020) and other special provisions may require additional analysis.