India tax residence under Section 6, day by day
In short
You are Indian tax resident if you spend 182 or more days in India in a financial year (1 April – 31 March), or 60+ days in that year combined with 365+ days over the previous four years. Citizens and persons of Indian origin living abroad get relaxed thresholds (182, or 120 for high earners), and some high-income citizens can be 'deemed resident' with RNOR status. TaxDin works through all of these tests from your daily record.
The tests TaxDin applies
- The automatic 182-day test per Indian financial year
- The 60-day + 365-days-in-4-preceding-years test, with partial-history handling
- The visiting NRI/PIO exception (182 days, or 120 with Indian income over ₹15 lakh)
- Deemed residency under Section 6(1A) and RNOR status
Why the financial year boundary matters
India buckets days into a 1 April – 31 March financial year — different from both the UK tax year and the calendar year. The same travel history produces three different day counts, and TaxDin re-buckets your records for each country automatically.
NRI planning scenarios
NRI planning scenarios
Detailed content for this section is being prepared and will be published here soon.
Frequently asked questions
What is RNOR status?
Resident but Not Ordinarily Resident — an intermediate status where India taxes your Indian income but generally not your foreign income. Deemed residents under Section 6(1A) are always RNOR.
Does the 120-day rule apply to me?
It can, if you are an Indian citizen or person of Indian origin visiting India with Indian-sourced income above ₹15 lakh. TaxDin has switches for citizenship, PIO status and the income threshold so the right test is applied.
What if I don't have my full 4-year history in TaxDin?
TaxDin treats partial history honestly: the 365-days-in-4-years test shows a provable answer when your data supports one, and "possibly resident / no data" when it doesn't — it never guesses.
Reviewed by the TaxDin editorial team
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Related resources
Track your India days free
The full Section 6 readout, computed from your daily record.