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182-day test
Stay in India 182+ days in a financial year and you are resident. This is the headline test.
Last reviewed: June 2026 · Updated for AY 2026-27
Stay in India 182+ days in a financial year and you are resident. This is the headline test.
Stay 60+ days in the year AND 365+ days in the prior four years and you are resident. The 60-day threshold extends to 182 for Indian citizens on bona-fide employment abroad — which covers most Gulf NRIs.
If you are an Indian citizen earning over ₹15 lakh of Indian-source income and are not taxed in any other country, you are deemed RNOR — relevant for Gulf NRIs given zero personal tax there.
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This guide is general information published by RTA & Associates. It is not tax, legal, financial or investment advice, and it does not create a client relationship. It does not take account of your personal circumstances, and you should not act or refrain from acting on the basis of anything here.
Cross-border outcomes turn on the specific facts — your day-counts, the timing of your move, the wrappers you hold and the treaty position between the two countries. A small change in any of those can change the answer completely.
References to the law, rules or practice of countries other than India are included for general orientation only. They are not advice on the law of that country, and they should be confirmed with a qualified adviser in that jurisdiction before you act.
Tax law, exchange-control rules and treaty positions change, and they change often. This page reflects our understanding as at the date shown above. We do not undertake to update it.
To the extent permitted by law, RTA & Associates and its partners and staff accept no liability for any loss arising from reliance on this page. For advice on your own position, book a consultation.
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