India's 182-day and 120-day residency rules for NRIs
14 July 2026 · 5 min read
In short
You are generally Indian tax resident if you spend 182 days or more in India in a financial year (1 April to 31 March). Since 2020, Indian citizens and persons of Indian origin with Indian-source income over ₹15 lakh can become resident at just 120 days (combined with a 365-day look-back over the previous four years), so many NRIs now need to stay under 120 days, not 182.
The basic 182-day rule
India's financial year runs 1 April to 31 March. Under the basic rule, you are resident for a year if you are in India for 182 days or more during it. There is also a secondary test: 60 days or more in the year and 365 days or more across the previous four years — though for most NRIs visiting India, the 60-day limb is relaxed to 182 days.
The 120-day rule
Since financial year 2020-21, that relaxation is tightened for Indian citizens and persons of Indian origin whose India-source income exceeds ₹15 lakh: for them the threshold drops to 120 days (again combined with 365+ days over the previous four years). Cross it and you become "resident but not ordinarily resident" — a status with its own filing consequences.
Why this catches people out
- Many NRIs plan around the old 182-day figure and only discover the 120-day rule afterwards.
- The four-year look-back means this year's safe count depends on the previous four years — you need a multi-year day log, not a guess.
- Days are counted by presence in India; part days generally count, which is stricter than the UK's midnight rule.
How TaxDin helps
TaxDin totals your India days per financial year from your daily log and warns you as you approach the 120-day mark, so there are no year-end surprises. Because it keeps your full history, the four-year look-back is a glance, not an archaeology project. As always: rules have exceptions, so confirm your position with a qualified adviser.