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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.
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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