How many days can an NRI stay in India without becoming a resident?

An Indian citizen or PIO visiting India whose Indian income (other than foreign-source) is ₹15 lakh or less can stay up to 181 days in a financial year and remain non-resident. If Indian income exceeds ₹15 lakh, the safe limit drops to 119 days — 120 days or more (combined with 365+ days over the prior four FYs) makes him Resident and RNOR under the 120-day rule.

What is the 120-day rule for NRIs?

Under Section 6(1) Explanation 1(b), an Indian citizen or PIO visiting India whose total income other than foreign-source income exceeds ₹15 lakh in the FY becomes Resident if he is in India for 120 days or more in that FY AND 365 days or more across the preceding four FYs. Anyone caught only by this rule is automatically classified RNOR for that year, so foreign income remains outside Indian tax.

What is deemed residency under Section 6(1A)?

Section 6(1A), added by Finance Act 2020, deems an Indian citizen to be Resident in India if his Indian income (other than foreign-source) exceeds ₹15 lakh AND he is not liable to tax in any other country by reason of domicile, residence or similar criterion — regardless of day-count. Deemed residents are RNOR, so their foreign income (other than from an India-controlled business or profession) is still not taxed in India. UAE / Bahrain residents holding a valid TRC are generally 'liable to tax' by residence and are not caught.

What is RNOR and how long does it last?

Resident but Not Ordinarily Resident (RNOR), under Section 6(6), is a transitional status for a Resident who was either Non-Resident in 9 of the preceding 10 FYs OR present in India for 729 days or fewer across the preceding 7 FYs. For a returning NRI who has been non-resident for many years, RNOR typically covers the first two to three FYs after return; landing in the second half of an FY usually extends this to a full three-year window.

Is foreign income taxed for an RNOR?

No — with one carve-out. An RNOR is taxed in India on all India-source income and on foreign income only if it is derived from a business controlled in India or a profession set up in India. Ordinary foreign salary, foreign pension, foreign interest, foreign dividends and foreign capital gains are outside the Indian net for the RNOR years, which is why sequencing large foreign disposals into this window matters.

Does the ₹15 lakh limit include foreign income?

No. The ₹15 lakh threshold in Section 6 refers to 'total income other than income from foreign sources' — essentially Indian-source income such as India rent, India interest, India capital gains and India business income. Foreign salary, foreign dividends and foreign investment income are excluded when testing whether you cross ₹15 lakh, which is why many salaried NRIs stay comfortably below it even at high overall earnings.

NRI Residential Status & Section 6: Day-Count Rules

The two basic tests — Section 6(1)

You are Resident in India for a financial year if EITHER (a) you were in India for 182 days or more in that FY, OR (b) you were in India for 60 days or more in the FY AND 365 days or more across the four preceding FYs. Fail both and you are Non-Resident (NR). The count is physical presence — arrival and departure days are counted as days in India.

Relaxations to the 60-day limb

The 60-day arm of test (b) does not catch most NRIs, because of two carve-outs. First, an Indian citizen who leaves India in the FY for the purpose of employment outside India, or as a member of the crew of an Indian ship, is Resident only if he is in India for 182 days or more — the 60-day arm is read as 182 days. Second, an Indian citizen or Person of Indian Origin (PIO) who is outside India and comes to visit India in the FY gets the same 182-day-only test — provided his total Indian income (income other than from foreign sources) does not exceed ₹15 lakh in that FY.

The 120-day rule — for high-income visitors

This is the trap most missed. Where the visiting Indian citizen / PIO's Indian income (other than foreign-source income) DOES exceed ₹15 lakh in the FY, the 60-day threshold is replaced by 120 days: he becomes Resident if in India for 120 days or more in the FY AND 365 days or more in the prior four FYs. Anyone caught only by this 120-day rule (i.e., stayed 120–181 days) is automatically classified RNOR for that year, not ROR — so foreign income stays outside the Indian net.

Deemed residency — Section 6(1A)

Added by Finance Act 2020. An Indian citizen with total Indian income (other than foreign-source income) exceeding ₹15 lakh in the FY, who is NOT liable to tax in any other country or territory by reason of domicile, residence or any similar criterion, is DEEMED to be Resident in India — regardless of day-count. Deemed residents are RNOR by default under Section 6(6)(d), so their foreign income (except from a business controlled in or profession set up in India) is still not taxed in India. Aimed at 'stateless' high earners in zero-tax jurisdictions; a UAE or Bahrain resident with a valid TRC is generally 'liable to tax' by residence and not deemed resident.

The RNOR tests — Section 6(6)

A Resident is Resident but Not Ordinarily Resident (RNOR) if EITHER (i) he was Non-Resident in India in 9 out of the 10 preceding FYs, OR (ii) he was in India for 729 days or fewer in the preceding 7 FYs. Also RNOR: anyone caught only by the 120-day rule above, and anyone treated as deemed resident under Section 6(1A). Fail all four routes and you are Resident and Ordinarily Resident (ROR). For a returning NRI who has been non-resident for years, RNOR typically covers the first 2–3 FYs after return.

What each status means for tax

The scope of income taxed in India tracks the status directly.

Status	What India taxes
NR	India-source income only. Foreign salary, foreign interest, foreign dividends, foreign capital gains are outside the Indian net.
RNOR	All India-source income + foreign income only if it is derived from a business controlled in India or a profession set up in India. Ordinary foreign salary, pension and investment income stay outside.
ROR	Worldwide income. Foreign assets must also be disclosed in Schedule FA.

Worked example — days × income → status

For an Indian citizen / PIO visiting India in FY 2025-26, with 365+ days across the prior four FYs.

Days in India in FY	Indian income ≤ ₹15L	Indian income > ₹15L
59 or fewer	NR	NR
60 – 119	NR (60-day limb replaced by 182)	NR (120-day rule not yet triggered)
120 – 181	NR (60-day limb replaced by 182)	Resident → RNOR (120-day rule)
182 or more	Resident → RNOR / ROR per Sec 6(6)	Resident → RNOR / ROR per Sec 6(6)

How to plan around it

Three practical rules. One, count arrival and departure days — a 'quick trip' at year-end can push a borderline case over 182. Two, know your Indian income number for the FY before you book long visits; crossing ₹15 lakh flips your relevant test from 182 to 120. Three, if you are returning to India for good, land after 30 September wherever possible — a short first FY protects the 9-of-10 RNOR route and typically buys you two full RNOR years. Not sure which side of the line you're on? Run our free RNOR calculator (linked below), and for what to do once you are RNOR, see the returned-NRI compliance guide.

Freshness and disclaimer

Last reviewed: July 2026. Current for FY 2025-26 (AY 2026-27). Section 6 was last substantively amended by Finance Act 2020; the 120-day rule and Section 6(1A) deemed residency have been in force since AY 2021-22. This is general information, not individual tax advice — confirm your own day-count and income position with a qualified professional before acting.